Written by a parent, not a doctor. Nothing here is medical advice.

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Michigan program

Michigan tax exemption for a qualifying disabled dependent

Michigan allows a special tax exemption when a dependent meets its disability definition.

What it is

Michigan allows a special tax exemption when a dependent meets its disability definition.

Your tax preparer can check this exemption on the Michigan return. For tax year 2025, it reduces taxable income by $3,400 for a qualifying person rather than paying that amount. The tax disability definition, dependency and no-double-claim rules still apply.

Eligibility rules
  • A taxpayer, spouse or dependent must meet the state disability definition.
  • The 2025 instructions define totally and permanently disabled by reference to Social Security Guidelines, 42 USC 416. The preparer checks that tax definition, dependency and records for the tax year. A diagnosis, treatment schedule or childhood SSI listing is not an automatic substitute.
What you get
  • An additional $3,400 Michigan tax exemption for a qualifying person for tax year 2025.
What the help covers
  • The $3,400 figure belongs to tax year 2025, normally filed in 2026.
If you decide to apply
  1. Ask your tax preparer whether your dependent meets Michigan’s special-exemption definition for the filing year.
  2. Have medical records covering that tax year ready if the preparer needs them.

Michigan Department of Treasury, on the return · Official page ↗

If you decide to apply
  • The exemption is claimed on the Michigan individual income-tax return. Treasury applies the return’s rules.
Good to know

An exemption is not a dollar-for-dollar refund. The same person cannot be claimed twice.

Other details
  • The benefit depends on your tax situation. A cancer diagnosis alone does not establish the exemption.
Official sources
Ask your social worker

“Could our dependent meet the Michigan disability exemption? What records and limits matter, and could you help us raise it with the tax preparer if appropriate?”

Why I’m asking: I want to claim the right exemption without mistaking it for a cash benefit.

More background and detailed requirements
Additional program information and published rules

Who does what

The three parts, side by side. The agency decides; nobody on this page does.

You

Raise it with the tax preparer.

Your social worker

The preparer applies it.

The care team

Nothing.

Who decides
Michigan Department of Treasury, on the return.
Ask your social worker
“Should we tell our tax preparer about the Michigan special exemption for a disabled dependant?”

How to apply

First step: Tell whoever prepares the state return that a dependant was disabled during the tax year.

  1. Tell whoever prepares the return that a dependant was disabled during the tax year.

Official application / program page ↗

Where it starts: Claim it on the Michigan individual income tax return.

What to gather

  • Medical records covering the tax year

How long: Once a year, at filing.

What a yes looks like

A lower Michigan tax bill or a bigger refund.

What a no looks like, and the next move

Ask the preparer which definition of disability Michigan used.

Watch out

  • The $3,400 is the 2025 tax-year figure; the 2026 amount was not confirmed.
  • The same person cannot be claimed twice.

The numbers and the rules

The arcane layer, kept on purpose. Checked September 11, 2026.

What it is worth

An extra $3,400 of Michigan exemption for a qualifying disabled dependant, tax year 2025.

  • $3,400/year — Special exemption, tax year 2025 filed in 2026

What it costs the family: None.

The eligibility facts, as published

Who
A qualifying taxpayer, spouse or dependent meeting the applicable tax-year disability definition; the 2025 instructions refer to Social Security Guidelines, 42 USC 416. No double claim for the same person.

The trap: The $3,400 is the 2025 tax-year figure. The amount for the 2026 tax year has not been confirmed, and the same person cannot be claimed twice.

Where I read this

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