In addition to the regular exemptions for the taxpayer, spouse, and dependents, the Michigan individual income tax return includes additional exemptions for being age 65 and over, blind, deaf, permanently disabled, or being claimed as a dependent on another tax returns.
Not all Michigan cities that impose an income tax allow the same additional exemptions. Here is a list of cities that can be filed on the Form CF-1040 and which of the additional exemptions are available on their return.
| City | Regular |
65 & Over |
Blind | Deaf |
Perm. Disabled |
For Dependent Claiming Exemption |
|---|---|---|---|---|---|---|
| Albion | X | X | ||||
| Battle Creek | X | X | X | X | X | X |
| Benton Harbor | X | X | X | X | X | X |
| Big Rapids | X | |||||
| East Lansing | X | X | X | X | X | X |
| Flint | X | X | X | X | X | X |
| Grand Rapids | X | X | X | X | X | |
| Grayling | X | X | X | X | X | X |
| Hamtramck | X | X | X | X | X | X |
| Highland Park | X | X | X | X | X | X |
| Hudson | X | X | X | X | X | X |
| Ionia | X | X | X | X | X | X |
| Jackson | X | X | X | X | X | |
| Lansing | X | X | X | X | X | X |
| Lapeer | X | X | X | X | X | X |
| Muskegon | X | X | X | X | X | X |
| Muskegon Heights | X | X | X | X | X | X |
| Pontiac | X | X | X | X | ||
| Portland | X | X | X | X | X | X |
| Port Huron | X | X | X | X | X | X |
| Saginaw | X | X | X | X | ||
| Springfield | X | X | X | X | X | X |
| Walker | X | X | X | X |
Caveats:
All cities listed above except Albion and Big Rapids allow a taxpayer or spouse to claim a personal exemption even though they may be claimed as a dependent on another person's income tax return. Albion and Big Rapids do not allow a taxpayer to claim a personal exemption if the taxpayer is claimed as an exemption by another taxpayer on that city's return.
No tax is due on an Albion, Big Rapids, Hamtramck, Highland Park, or Pontiac return for a taxpayer with less than $600 of income.