Michigan Form 4884 (2026): Retirement Subtraction Line by Line

Updated October 19, 2026. Quick answer: Michigan Form 4884 is the schedule that lists your retirement and pension payers and computes the retirement and pension benefits subtraction. Part 3 line 8 lists each source, and you complete only one of Sections A to D on page 2. Each section ends with a Total Retirement and Pension Benefits Subtraction that carries to the Michigan Schedule 1, filed with your MI-1040.

More on public pension systems, topic by topic: Michigan MPSERS post-retirement increases, Michigan MPSERS working after retirement and Michigan MPSERS disability retirement.

What this form does

The form is titled “Retirement and Pension Schedule” and its header says “Include with Form MI-1040 and Schedule 1.” It covers retirement income that Michigan retirement taxes discusses at the state level.

The form warns about completeness: “Failure to complete this form in its entirety will result in your retirement/pension subtraction being denied.” On page 1 it adds “You must also include a completed MI-1040 and Schedule 1 when filing Form 4884.”

Who it applies to

Part 1 asks for birth years (“Primary Filer Year of Birth”) and Part 4 offers four sections, with the instruction “Complete only one of the sections below.” To pick a section it points to a questionnaire: “review the questionnaire: “Which Section of Form 4884 Should I Complete?” in the MI-1040 book.”

Part 1 also prints two check boxes that bear on who qualifies: line 6a, “Check here if you received qualified retirement/pension benefits earned from service by a fire, police, or county corrections retiree”, and line 6b, “Check here if you were born after January 1, 1959, were retired as of January 1, 2013, and received retirement/pension benefits from” the exempt employment named on the form. Part 2 handles a surviving spouse: “If you are receiving retirement/pension benefits from a deceased spouse, or are otherwise claiming the retirement/pension benefits subtraction based on your deceased spouse’s year of birth, complete lines 7a through 7d.”

The lines, one by one

The printed form shows blank rows for line 8, and the form says that if you have more than eight sources you use the continuation schedule named in the row above. Pay particular attention to the Section A flow: lines 9 to 16 subtract public and private benefits from a starting figure, and the form tells you to enter the smaller of lines 13 or 14 before adding line 12 back in on line 16.

The figures the form prints

Each of these sits inside one line’s text. Section A line 9 reads “Enter $65,897 if single or $131,794 if filing jointly”.

Section B line 17 reads “computed on Worksheet 3.1 (maximum $20,000 if single or $40,000 if filing jointly)”. Section C line 18 reads “computed on Worksheet 3.2 (up to $15,000 per eligible taxpayer)”. Section D line 19 reads “computed on Worksheet 3.3 (maximum $49,423 if single or $98,846 if filing jointly)”.

Lines 17 to 19 each send you to the instructions for the worksheet named, and the worksheets are not part of Form 4884 or reproduced on this page.

Where the result goes next

Every section ends at the same destination. Section A line 16 ends with “Carry this amount to Schedule 1, line 27”. Sections B, C and D close with the same carry instruction. The form itself is filed behind your return: “Include with Form MI-1040 and Schedule 1.” Your payers’ figures come from Form 1099-R; see 1099-R boxes explained, Form 1040 line 5a and 5b and Form 1040 line 4a and 4b for how the federal return reports the same payments.

A worked example

The form prints the arithmetic for Section A in lines 9 to 16, so it can be recomputed. This is an illustration, not a state example, using invented amounts for a single filer with no amount on line 10.

Line 9 is $65,897. With $0 on line 10 the subtraction leaves line 11 at $65,897. Suppose public benefits on line 12 are $20,000. Line 13 is then $65,897 minus $20,000 which is $45,897 (computed). Suppose private benefits on line 14 are $60,000. Line 15 is the smaller of $45,897 (computed above) or $60,000 which is $45,897 (computed). Line 16 is $20,000 plus $45,897 which is $65,897 (computed).

The amounts are invented for the computation; your own lines depend on your own 1099-R figures.

Edition and line numbers

This page reads Michigan Form 4884, Retirement and Pension Schedule (2025, Rev. 05-25) for tax year 2025, the current file Michigan Department of Treasury served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.

Common mistakes

• Completing more than one section. Page 2 says “Complete only one of the sections below.”
• Leaving page 2 off the filing. Page 1 says “This form cannot be processed if page 2 is not completed and included.”
• Skipping the questionnaire when choosing a section. The form says “To determine which section below to complete, review the questionnaire” named in Part 4.

Related: Michigan retirement taxes, whether Michigan taxes pensions, Michigan 401(k) and IRA withdrawals, Form 1040 line 5a and 5b, and 1099-R boxes explained.

Sources

• Michigan Form 4884, Retirement and Pension Schedule (2025, Rev. 05-25), Michigan Department of Treasury: www.michigan.gov
• Related official page (not quoted): Michigan Department of Treasury, retirement and pension benefits tax guidance (2025 scenario page): www.michigan.gov

Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.