{"data":{"id":"us-mi/mich.-comp.-laws-141.634","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 141.634","heading":"Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account.","body":"Sec. 34.\n\nThe following expenses paid or incurred by an individual may be deducted from gross income in determining income subject to tax to the extent the expenses are applicable to income taxable under this ordinance:\n\nAn individual may deduct alimony, separate maintenance payments and principal sums payable in installments, to the extent includable in the spouse's adjusted gross income under the federal internal revenue code but only to the extent deductible by the individual under the federal internal revenue code. A nonresident individual may deduct only that proportion of his alimony, separate maintenance or principal sums payable in installments that his income taxable under this ordinance bears to his total federal adjusted gross income.\n\nAn employee or self-employed individual may deduct moving expenses to the extent provided in section 217 of the federal internal revenue code.\n\nA self-employed individual may deduct payments to a qualified retirement plan to the extent provided in section 404 of the federal internal revenue code.\n\nAn individual may deduct payments to an individual retirement account established pursuant to the employee retirement income security act of 1974, 29 U.S.C. 1001 to 1381, to the extent provided in section 219 of the internal revenue code.","path":["MI Code","Chapter 141","Act Act-284-of-1964"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-141-634","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"4f99410029fabeb31501f56be965146a936c51337a8976ebb228b2efa5597adf","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-141.633","next":"us-mi/mich.-comp.-laws-141.635"},"notice":"GroundRules: Original legal text. Not legal advice."}