Yes, you are allowed to claim a pension subtraction. There are still some income limits, however.
2019 Michigan MI-1040 Instructions page 17 state the following:
Tier 1 • Recipients born before 1946 may subtract all qualifying retirement and pension benefits received from federal or Michigan public sources, and may subtract qualifying private retirement and pension benefits up to $52,808 if single or married filing separate, or $105,615 if married filing a joint return.
If your public retirement benefits are greater than the maximum amount, you are not entitled to claim an additional subtraction for private pensions.
NOTE: In addition to the public retirement benefits listed above, the private pension limits are also reduced by the following from Schedule 1, line 11:
• Military retirement from the U.S. Armed Forces
• Retirement from the Michigan National Guard
• Railroad retirement.
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