My client has a Net Operating Loss Carryover for 2020.  On the federal worksheet for the NOL they add back the unemployment exclusion for 2020 thus reducing his NOL.  That seems like a correct treatment for the federal but I cannot find any instructions for Michigan regarding the treatment of the unemployment exclusion for NOL purposes.  My feeling is that they would handle it the same way as the federal since they include all unemployment as household income when calculating the property tax credit.  Has anybody had any experience with this.