Quick answers
Does Michigan have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Michigan, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Michigan have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Michigan, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Michigan?
Transfer-on-death deed for real estate: None — not available for real property. No real-property TOD-deed statute; MI's only TOD statute (MCL 700.6301 et seq.) covers securities
What is the Medicaid look-back period in Michigan?
Look-back period: 60 months before the baseline date (Michigan Bridges Eligibility Manual item 405; Effective April 1, 2026; calendar-year 2026 divisor).
Does Michigan tax Social Security benefits?
Social Security benefits: Exempt (Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Michigan, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Michigan estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Michigan, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Michigan estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available for real propertyNot primary-verified
No real-property TOD-deed statute; MI's only TOD statute (MCL 700.6301 et seq.) covers securities
· Checked July 26, 2026
- Controlling statute
- Not primary-verified
No real-property TOD-deed statute; MI's only TOD statute (MCL 700.6301 et seq.) covers securities
· Checked July 26, 2026
Full detail: Michigan transfer-on-death deed page
Small-estate procedure
- Current rule
- annually indexed ceiling based on $50,000; transfer affidavit after 28 daysVerified
Source: Mich. Comp. Laws § 700.3982 (adjusted under § 700.1210) · Effective: base 2024; indexed each year · Checked August 23, 2026
Full detail: Michigan small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Extended-care institutional and waiver income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: CMS 2026 SSI and spousal-impoverishment standards · Also: Michigan Bridges Eligibility Manual item 164 · Effective: Income, resource, CSRA, maximum MMMNA, and home-equity figures effective January 1, 2026 · Checked September 5, 2026
- Applicant resource limit
- $9,950Verified
- Applies to: single applicant.
Source: Michigan Bridges Eligibility Manual item 400 · Effective: Effective April 1, 2026 · Checked September 5, 2026
- Couple resource limit
- $14,910Verified
- Applies to: married extended-care recipient couple when the couple standard applies.
Source: Michigan Bridges Eligibility Manual item 400 · Effective: Effective April 1, 2026 · Checked September 5, 2026
- Community-spouse resource allowance
- $32,532 minimum to $162,660 maximumVerified
- Applies to: institutionalized applicant with a community spouse; actual allowance depends on assessed resources and adjustments.
Source: Michigan Bridges Eligibility Manual item 402 · Effective: Current item effective July 1, 2026; 2026 CSRA figures effective January 1, 2026 · Checked September 5, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; $811.50 shelter standard and spouse income affect the actual allowance.
Source: Michigan Bridges Eligibility Manual item 546 · Effective: Current maintenance-needs range effective July 1, 2026; annual maximum effective January 1, 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant unless a spouse, child under 21, or blind or disabled child resides in the home.
Source: Michigan Bridges Eligibility Manual item 400 · Also: Michigan Bridges Eligibility Manual item 402 · Effective: Effective April 1, 2026 · Checked September 5, 2026
Full detail: Michigan Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before the baseline dateVerified
Source: Michigan Bridges Eligibility Manual item 405 · Effective: Effective April 1, 2026; calendar-year 2026 divisor · Checked September 5, 2026
- Transfer-penalty divisor
- $12,216 per month for calendar year 2026Verified
Source: Michigan Bridges Eligibility Manual item 405 · Effective: Effective April 1, 2026; calendar-year 2026 divisor · Checked September 5, 2026
- How the state administers the penalty
- Divide total uncompensated value by the monthly divisor. Multiply a fractional month by 30 to determine penalty days under the current divestment manual.Verified
Source: Michigan Bridges Eligibility Manual item 405 · Effective: Effective April 1, 2026; calendar-year 2026 divisor · Checked September 5, 2026
Full detail: Michigan Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Michigan ordinarily recovers from property subject to probate administration. For a long-term-care partnership participant with an asset disregard, the state plan expands recovery to nonprobate property but offsets recovery by the disregarded amount.Verified
Source: Michigan Medicaid State Plan SPA 16-0005 · Also: Michigan Compiled Laws § 400.112h · Effective: SPA 16-0005 approved May 24, 2016; effective January 1, 2016 · Checked September 5, 2026
- Controlling authority
- Michigan Compiled Laws §§ 400.112g through 400.112k and Medicaid State Plan SPA 16-0005 govern estate recovery.Verified
Source: Michigan Compiled Laws § 400.112g · Also: Michigan Medicaid State Plan SPA 16-0005 · Effective: Added by 2007 PA 74; immediate effect September 30, 2007 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred while there is a surviving spouse or a surviving child under 21, blind, or disabled. A qualifying two-year caregiver survivor and a sibling with an equity interest who lived in the home for at least one year also receive statutory protection.Verified
Source: Michigan Compiled Laws § 400.112g · Effective: Added by 2007 PA 74; immediate effect September 30, 2007 · Checked September 5, 2026
- Hardship waiver
- The current hardship application includes specified family-farm or family-business and modest-value-home criteria together with the form's financial tests.Verified
Source: Michigan MDHHS Estate Recovery Hardship Waiver Application MSA-0008 · Effective: Form revision April 2026 · Checked September 5, 2026
- Lien practice
- Michigan is not a TEFRA-lien state and does not place a pre-death lien under that authority.Verified
Source: Michigan Medicaid State Plan SPA 16-0005 · Also: Michigan Compiled Laws § 400.112g · Effective: SPA 16-0005 approved May 24, 2016; effective January 1, 2016 · Checked September 5, 2026
Full detail: Michigan Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Federally taxable Social Security benefits are subtracted from Michigan income.
Source: Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023 · Effective: tax year 2026 · Checked January 8, 2026
- Public pensions
- Exempt when conditions are metVerified
- Qualifying public retirement income may be subtracted subject to the 2026 combined limit; pre-1946 taxpayers retain unlimited treatment for qualifying Michigan and federal public benefits.
- The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income.
- For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it.
- Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published.
- Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum.
- A pre-1946 birth year changes the public-benefit limit; joint returns use the older spouse and survivor rules can apply.
Source: Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023 · Effective: tax year 2026 · Checked January 8, 2026
- Private pensions
- Exempt when conditions are metVerified
- Qualifying private pension income may be subtracted subject to the combined annual maximum.
- The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income.
- For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it.
- Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published.
- Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum.
Source: Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023 · Effective: tax year 2026 · Checked January 8, 2026
- IRA and 401(k) distributions
- Exempt when conditions are metVerified
- Qualifying IRA and employer-plan distributions may be subtracted; early distributions do not automatically qualify.
- The payment must be a qualifying retirement or pension distribution included in federal adjusted gross income.
- For tax year 2026 and later, combined public and private retirement subtractions are limited by the inflation-adjusted private-retirement maximum; the exact 2026 dollar maximum remains unavailable until Treasury publishes it.
- Do not calculate a dollar subtraction until the official 2026 inflation-adjusted maximum is published.
- Military, Michigan National Guard, railroad, and certain public-retirement deductions reduce the shared maximum.
- An IRA distribution before age 59.5 generally does not qualify unless the applicable Michigan/IRC exception is satisfied.
Source: Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023 · Effective: tax year 2026 · Checked January 8, 2026
- Military retirement pay
- ExemptVerified
- Qualifying U.S. Armed Forces or Michigan National Guard retirement benefits are separately deductible to the extent included in federal adjusted gross income.
- The benefit must arise from qualifying U.S. Armed Forces or Michigan National Guard service.
- This deduction reduces the maximum available for other retirement benefits.
Source: Revenue Administrative Bulletin 2026-1 — Treatment of Retirement Income Under Public Act 4 of 2023 · Effective: tax year 2026 · Checked January 8, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.