{
  "id": "michigan-income-tax",
  "version": "529777827ff9",
  "status": "published",
  "name": "Michigan Income Tax Calculator",
  "question": "How much is Michigan income tax?",
  "summary": "Estimates 2026 Michigan income tax from federal AGI, filing status, and dependents.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/michigan-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/michigan-income-tax-calculator.md",
  "kind": "function",
  "method": "Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.",
  "assumptions": [
    "An estimate for a full-year resident, 2026 rates, not tax advice.",
    "Starts from federal AGI; Michigan additions and subtractions are not modelled.",
    "Not modelled for Michigan: City income taxes (Detroit and others) are typed by the user. No itemized deductions: MI-1040 subtracts only exemptions and Schedule 1 items from AGI (2025 MI-1040 instructions).",
    "Not modelled: part-year and nonresident returns, other state credits, and state AMT."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Federal adjusted gross income",
        "description": "Your federal AGI (Form 1040 line 11).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "deps": {
        "title": "Dependents",
        "description": "Dependents you claim, not yourself or your spouse.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Michigan income tax",
      "description": "State tax after credits, plus any local tax.",
      "format": "money"
    },
    "stateTax": {
      "label": "State income tax",
      "description": "State tax after credits.",
      "format": "money"
    },
    "effectiveRate": {
      "label": "Effective rate",
      "description": "Tax as a percent of AGI.",
      "format": "percent"
    },
    "marginalRate": {
      "label": "State marginal rate",
      "description": "State rate on the next dollar.",
      "format": "percent"
    },
    "taxableIncome": {
      "label": "State taxable income",
      "description": "AGI less deduction and exemptions.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction",
      "description": "Standard or itemized, whichever is larger.",
      "format": "money"
    },
    "exemptions": {
      "label": "Exemptions",
      "description": "Personal and dependent exemptions.",
      "format": "money"
    },
    "credits": {
      "label": "Credits",
      "description": "State credits used.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "income": 75000,
      "deps": 0
    },
    "outputs": {
      "total": 2936.75,
      "stateTax": 2936.75,
      "effectiveRate": 3.9156666666666666,
      "marginalRate": 4.25,
      "taxableIncome": 69100,
      "deduction": 0,
      "exemptions": 5900,
      "credits": 0
    },
    "text": "On $75,000.00 of AGI, filing Single, Michigan income tax is $2,936.75 (3.92% effective)."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "income": 50000,
        "deps": 0
      },
      "expect": {
        "taxableIncome": 44100,
        "stateTax": 1874.25,
        "total": 1874.25
      },
      "source": "Michigan Department of Treasury, Form 446 2026 Michigan Income Tax Withholding Guide, https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf (worked from it at AGI $50,000, single); Python 3 check"
    },
    {
      "given": {
        "status": "mfj",
        "income": 100000,
        "deps": 2
      },
      "expect": {
        "taxableIncome": 76400,
        "stateTax": 3247,
        "total": 3247
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 200000,
        "deps": 1
      },
      "expect": {
        "taxableIncome": 188200,
        "stateTax": 7998.5,
        "total": 7998.5
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "single",
        "income": 105900,
        "deps": 0
      },
      "expect": {
        "stateTax": 4250
      },
      "source": "Michigan Form 446 (2026): 4.25% after the $5,900 exemption; Python 3 check"
    }
  ],
  "sources": [
    "Michigan Department of Treasury, Form 446 2026 Michigan Income Tax Withholding Guide, https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf"
  ],
  "related": [
    "state-income-tax",
    "income-tax",
    "effective-tax-rate",
    "sales-tax"
  ],
  "changelog": []
}