Last year Michigan allowed those born before 1946 and those married to that person to not have to pay any MI taxes. Has that been changed?

[LindaA · Accepted solution]

According to the 2016 Michigan Individual Income Tax Forms and Instructions:

• "Senior citizens born before 1946 may be able to deduct part of their interest, dividends, and capital gains that are included in AGI. For 2016, the deduction is limited to a maximum of $11,115 for single filers and $22,229 for joint filers."
• "Recipients born before 1946 may subtract all qualifying retirement and pension benefits received from public sources, and may subtract qualifying private retirement and pension benefits up to $49,861 if single or married filing separate, or $99,723 if married and 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."

The 2015 Michigan Individual Income Tax Forms and Instructions has similar statements as above, with slightly different limits (deduction of $11,104 for single filers and $22,207 for joint filers for bullet 1 and limits of $49,811 for single or married filing separate or $99,623 if married and filing a joint return for bullet 2). There is no indication that those born before 1946 were not required to pay Michigan taxes in 2015.