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Guidance covers when to complete related federal schedules and Michigan forms, how to report additions to income on specific lines, and how to treat items tied to other states, flow-through entities, capital gains and losses, business losses, and oil and gas or mineral extraction expenses. Includes conditions for apportionment and required supporting schedules.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/schedule-1-additions-and-subtractions-instructions/304666/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/schedule-1-additions-and-subtractions-instructions/304666.png","ImageObject",442,249,{"name":88,"@type":89},"Aurelia","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must complete Schedule NR before working on Schedule 1?","Question",{"text":108,"@type":109},"Nonresidents and part-year residents must complete Schedule NR before proceeding.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What happens if federal schedules and supporting statements are not included?",{"text":113,"@type":109},"If the required federal schedules and supporting statements are not included, processing of the return may be delayed or a credit/subtraction may be denied.",{"name":115,"@type":106,"acceptedAnswer":116},"How are tax items from flow-through entities handled on Schedule 1?",{"text":117,"@type":109},"If you are a direct or indirect member of a flow-through entity that elected to pay Michigan flow-through entity tax, add your share of those taxes. When apportionment applies, use the apportionment percentage from MI-1040H to the tax reported by the flow-through entity, and include required Schedule K-1 related information.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304666,1790118932,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},1099514068365,"https://ap-avatar.wpscdn.com/avatar/10000253d8d9f28188e?_k=1776742907772140068","Line-by-Line Instructions for Additions and Subtractions (Schedule 1)  \nNonresidents, and part-year residents, complete Schedule NR (see page 57) before proceeding.  \nIf you have income or losses attributable to other states, you must include all relevant federal schedules and supporting statements (see page 67). Include Schedule K-1s which support your federal Schedules B, D, E and 4797. The type, source and location of the income or loss must be identified. For assistance conveying this information to Treasury, refer to the “Business, Rental & Royalty Activity Worksheet” and the instructions available on Treasury’s website. If you do not include the federal schedules and supporting statements, processing of your return may be delayed or your credit/subtraction may be denied.  \nAdditions to Income  \nLine 1: Residents enter nonbusiness gross interest, dividends, and income from obligations or securities of states and their political subdivisions other than Michigan. Residents and nonresidents report non-Michigan municipal business income from a partnership, S corporation, estate, or trust with Michigan business activity. Business income subject to apportionment must be included on the Michigan Schedule of Apportionment (MI-1040H). You may reduce this income by related expenses not allowed as a deduction by Section 265(a)(1) of the Internal Revenue Code (IRC).  \nLine 2: Michigan residents enter the deduction taken for self-employment tax on your federal return and for other taxes on or measured by income, such as your share of the taxes paid by an estate or trust, your share of city income tax paid by partnerships or S corporations, or your share offlow-through (pass-through) entity tax paid to another state by a flow-through entity. Part-year and nonresidents enter the amount from the Michigan Schedule NR, line 13, Column B that is attributable to the deduction taken for self-employment tax on your federal return and for other taxes measured by income, such as your share of city income tax paid by a partnership or S corporations, or your share of the taxes paid by an estate or trust.  \nIf you are a direct or indirect member of a flow-through entity that elected to pay the Michigan flow-through entity tax, add your share of those taxes paid and reported to you by that flow-through entity and deducted on the flow-through entity’s federal tax return. If you apportioned this flow-through income using an MI-1040H, the apportionment percentage from line 8 should be applied to the tax reported by the flow-through entity. To support your addition, include a copy of the Schedule K-1 with any of the following received from the flow-through entity: Schedule K-1 notes, Michigan Flow-through Entity Tax Information for Direct Members report, Indirect Share of Michigan Flow-through Entity Tax Information for Direct Members report, or the same information in any other format.  \nAn electing flow-through entity that files a composite return on your behalf should report your addition on that composite return (Form 807). Do not report the addition here. Similarly, your share of a state or local tax deducted federally by anyother flow-through entity, including for any other state’s taxes, must be reported here to the extent it decreased your distributive share and AGI.  \nLine 3: Use Michigan Adjustments of Capital Gains and Losses (MI-1040D) and related Michigan Sales and Other Dispositions of Capital Assets (MI-8949) only if you have capital gains or losses attributable to: (1) an election to use Section 271 treatment for property acquired before October 1, 1967; (2) the sale or exchange of U.S. obligations which cannot be taxed by Michigan; or (3) the sale or exchange of property located in other states.  \nIf you reported gains on U.S. Form 4797 on property acquired before October 1, 1967, or located in other states, adjust the gain on the Michigan Adjustments of Gains and Losses From Sales of Business Property (MI-4797).  \nEnter gains from the ","cbCaifZcG7TSEtRI","https://ap.wps.com/l/cbCaifZcG7TSEtRI","pdf",470739,6,"English","# Line-by-Line Instructions for Additions and Subtractions (Schedule 1)\n## Before Proceeding: Required Schedules and Supporting Statements\n## Additions to Income\n## Specific Line Instructions (Lines 1-8)","[{\"question\":\"Who must complete Schedule NR before working on Schedule 1?\",\"answer\":\"Nonresidents and part-year residents must complete Schedule NR before proceeding.\"},{\"question\":\"What happens if federal schedules and supporting statements are not included?\",\"answer\":\"If the required federal schedules and supporting statements are not included, processing of the return may be delayed or a credit/subtraction may be denied.\"},{\"question\":\"How are tax items from flow-through entities handled on Schedule 1?\",\"answer\":\"If you are a direct or indirect member of a flow-through entity that elected to pay Michigan flow-through entity tax, add your share of those taxes. When apportionment applies, use the apportionment percentage from MI-1040H to the tax reported by the flow-through entity, and include required Schedule K-1 related information.\"}]","Schedule 1 - Additions and Subtractions Instructions | PDF",1789815857]