Does Michigan tax Social Security?
Does not tax Social Security
No. Michigan lists Social Security, to the extent it is in your federal adjusted gross income, among its subtractions.
What the Michigan Department of Treasury says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“Social Security benefits to the extent included in AGI.”
“Subtractions are nontaxable items and are limited to the extent the income is included in AGI.”
Federal tax is a separate question
Even though Michigan does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for Michigan state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the Michigan Department of Treasury before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- Retirement and pension benefits: additions and subtractionsMichigan Department of Treasury. Read on November 12, 2026.