The MiABLE Account: A Parent's Guide

MiABLE, Michigan's ABLE program, lets families of autistic children save and invest without the $2,000 SSI resource limit punishing every dollar — and Michigan adds a state income tax deduction of up to $5,000 for single filers and $10,000 for joint filers on MiABLE contributions.

Here's how it works in 2026. Confirm current details at mi.savewithable.com or michigan.gov/miable before enrolling.

Quick facts

• Program: MiABLE, administered by the Michigan Department of Treasury (National ABLE Alliance member)
• 2026 contribution limit: $20,000 per year from all sources; employed account owners can add up to $15,650 more through ABLE to Work
• Michigan tax benefit: Deduct up to $5,000 (single) or $10,000 (joint) in MiABLE contributions from Michigan taxable income — available to any contributor
• SSI protection: First $100,000 excluded from SSI's resource limit; Michigan Medicaid unaffected at any balance
• New in 2026: Eligibility expanded to anyone whose disability began before age 46

What an ABLE account is

An ABLE account is a federally authorized, tax-advantaged account for people whose disability began early in life. A childhood autism diagnosis meets the age-of-onset requirement; eligibility comes through SSI/SSDI or a physician's disability certification, self-certified at enrollment. Earnings grow tax-free, qualified withdrawals are tax-free, and the balance stays off the books for means-tested benefits. One account per person; anyone can contribute.

What you can pay for

Qualified disability expenses cover anything that maintains or improves health, independence, or quality of life: uncovered therapy costs, AAC devices and assistive technology, education and tutoring, housing and rent, transportation, sensory equipment, personal support services, respite care, and legal or financial fees. The MiABLE debit card makes everyday spending from the account simple. ABLE funds can pay housing costs without the SSI reductions that normally follow housing help. Keep receipts; non-qualified withdrawals cost tax plus a 10% penalty on earnings (and possible recapture of Michigan deductions previously claimed).

Michigan's tax deduction

Any Michigan taxpayer who contributes to a MiABLE account — parent, grandparent, friend — can deduct up to $5,000 (single) or $10,000 (joint) from Michigan taxable income each year. At Michigan's flat tax rate, a couple maxing the deduction saves several hundred dollars annually while building their child's protected savings.

Beyond the deduction: tax-free growth, tax-free qualified withdrawals, and potential federal Saver's Credit eligibility for a working adult account owner. One planning note: expect a modest annual account maintenance fee (reduced with electronic delivery), standard across National ABLE Alliance plans.

How to open an account

1. Enroll online at mi.savewithable.com with your child's Social Security number
2. Self-certify eligibility (SSI/SSDI or physician certification, onset before age 46)
3. Make the minimum opening deposit (around $25, waived with automatic contributions) and choose investments — seven portfolio options plus an FDIC-insured checking option
4. Set up automatic monthly contributions or payroll deduction

Parents and guardians can open and manage the account as the Authorized Legal Representative for a minor or an adult child who needs support.

Protecting SSI and Medicaid

Up to $100,000 is fully disregarded for SSI; above that, SSI is suspended — not terminated — until the balance falls back below the threshold. Michigan Medicaid, including waiver services, is unaffected at any balance. On estate recovery, remaining funds can first pay outstanding qualified expenses including funeral and burial; notably, Michigan Medicaid has historically not made claims against ABLE accounts after a beneficiary's death, though federal rules still permit claims — discuss specifics with a special needs attorney.

ABLE account vs. special needs trust

The MiABLE account is the everyday tool — quick to open, deduction-eligible, able to pay housing without SSI penalties — capped at $20,000/year of contributions. A special needs trust suits large assets with no cap, at real setup cost. Pair them: the trust distributes into the MiABLE account for day-to-day spending.

FAQ

Is my child eligible without SSI? Yes — a physician's written diagnosis of a qualifying disability with onset before age 46 is enough.

Can we roll over a MESP 529? Yes, 529-to-ABLE rollovers are permanently allowed within the annual limit; ask about deduction recapture first.

Who claims the Michigan deduction if grandparents contribute? Each Michigan taxpayer who contributes can claim the deduction on their own return, up to their filing-status cap.

General information, not tax or legal advice. Confirm current details at michigan.gov/miable.

Related guides

• Autism rights and advocacy
• IEPs for autism
• Your first 100 days after diagnosis
• ABLE accounts: the complete guide
• Ohio STABLE account
• Illinois ABLE account