Michigan 529 tax deduction calculator.

How this is calculated

The MESP FAQ says Michigan taxpayers may be eligible for a Michigan income tax deduction on contributions up to $10,000 for married couples filing jointly or $5,000 for individuals filing single per year. It adds that a Michigan taxpayer is permitted a deduction from Michigan adjusted gross income for a contribution to an account less any qualified withdrawals made during the tax year, and that amounts transferred from another 529 plan are not eligible. The benefits page adds that K-12 tuition withdrawals by Michigan taxpayers are subject to recapture of the Michigan deduction and state tax on earnings.

The calculator below the answer takes your total contribution, applies the cap, and multiplies the deductible amount by the tax rate you enter. We do not guess your rate because it depends on your income and, in some places, local tax; look it up on your state return. Result: deductible amount, tax saved and any amount that is over the cap.

Worked example

$4,000 contributed, single filer, no withdrawals. Under $5,000, so all of it is deductible.

$12,000 contributed, joint filers, no withdrawals. $10,000 is deductible and $2,000 is over the cap.

$12,000 contributed and $4,000 qualified withdrawals, joint filers. Net $8,000, under the $10,000 cap, so $8,000 is deductible.

Limits of this estimate

Unlike the other states on this site's 529 pages, the MESP cap is described per return, not per beneficiary. We could not read a Michigan Department of Treasury page, so confirm on the Michigan return instructions. The plan says the tax treatment of Roth IRA rollovers for Michigan taxpayers is unclear pending state determination. The tax saved is only the state income tax effect of the deduction at the rate you type in. It does not include federal effects (there is no federal deduction for 529 contributions) or the value of tax-free growth. Contributions are checked against the rules as of November 1, 2026.

Who should check first

If you move states, claim contributions someone else made, or use a plan from another state, the deduction may not apply the way this page describes. Several states tie the deduction to its own plan only; where the source does not say, we do not assume. If you are comparing states, the state 529 hub lists the five states we have verified side by side.

Sources

Primary sources opened and checked on November 1, 2026. Figures are for tax year 2026 unless a source says otherwise.

• MESP FAQ: Is there a Michigan income tax deduction?
• MESP: 529 benefits