1. MICHIGAN DEPARTMENT OF TREASURY
2012 1

2. PURPOSE To explain the filing requirements
Who must file a Michigan Income Tax Return (MI-1040)
Give instructions and guidelines on how to complete the MI-1040 and other Michigan forms

3. FILING REQUIREMENTS
Federal tax laws, rules, forms, etc. are separate and distinct from each state’s
Since state returns are built off federal information, taxpayers first fill out federal returns and then applicable state returns

4. NON RESIDENT ALIENS
If you filed a nonresident alien federal return (1040NR or 1040NR-EZ) and you have Michigan income, you must file a Michigan income tax return.
Nonresident aliens for federal tax purposes are nonresidents for Michigan tax purposes.

5. NON RESIDENT ALIENS
You are a nonresident of Michigan when your domicile is NOT in Michigan
What is domicile?
Permanent and principal home to which a person, wherever temporarily located, ALWAYS intends to return
A person has only 1 domicile at a time

6. NON RESIDENT ALIENS Nonresidents CANNOT claim either:
The Homestead Property Tax Credit (MI-1040CR) OR
The Home Heating Credit (MI-1040CR-7)
A taxpayer must be a Michigan resident to claim these credits

7. DO I NEED TO FILE A 2012 RETURN ?
If Adjusted Gross Income (AGI) is $3,763 or less, NO return is needed EXCEPT to claim a refund.
If Adjusted Gross Income (AGI) is greater than $3,763: YES, you must file.
Michigan allows you to claim the same number of exemptions as your federal return allows you to claim. 7

8. 2012 REMINDERS Tax Rate 4.33% Exemption Allowance $3,763
2012 MI-1040 is due April 15, 2013
Statute of Limitations for Refunds
can claim refund for up to 4 years from the date the return was originally due 8

9. BEFORE YOU BEGIN Gather*: U.S. 1040NR or U.S. 1040NR-EZ 1042-S W-2
1099 (Misc, Interest, etc.)
* This list is not exhaustive

10. FORMS
Use the Adjusted Gross Income from your federal return on your state return:
If you prepared a U.S NR 
Line 36 equals Line 10 of MI-1040
If you prepared a U.S NR-EZ 
Line 10 equals Line 10 of MI-1040

11. MICHIGAN FORMS TO FILE
MI Michigan Individual Income Tax Return (all MI returns require this form)
Schedule NR – Nonresident Schedule
Schedule W – Withholding Tax Schedule
Schedule 1 - Additions & Subtractions

12. MICHIGAN FORMS TO FILE Schedule NR
If you filed as a nonresident alien for federal tax purposes, include this for MI.
Allocates income between Michigan and other states if necessary
Prorates personal exemption allowance

13. MICHIGAN FORMS TO FILE Schedule W
Reports State of Michigan income tax withholding information on this form.
* This information is typically obtained from your W-2 or form.
No need to mail W-2 or 1099 form with MI return form

14. MICHIGAN FORMS TO FILE Schedule 1 Additions & Subtractions
Reports income to be added to or subtracted from federal AGI to determine Michigan taxable income
Subtracts wages earned in other states
Nonresidents can subtract scholarships and/or fellowships

15. INCOME SUBJECT TO TAX For Nonresidents:
Wages, salaries, commissions and other personal service income performed in Michigan
Business income in Michigan
Proceeds from the Michigan Lottery
Michigan Casino & horse race winnings

16. TAX EXEMPT INCOME Common Federal Form 1042-S Code
(Code 15) – Scholarship used for tuition, fees, books & supplies is tax-exempt
(Code 15) – Scholarship used for room & board is taxable by IRS unless exempt by treaty
State of MI does not tax either type of scholarship income to non residents.

17. TAX EXEMPT INCOME Common Federal Form 1042-S Codes
(Code 18) – Money received for teaching or research is taxable unless exempt by treaty
(Code 19) – Money received as compensation during study and training is taxable unless exempt by treaty
The state of Michigan taxes these types of income unless exempt by treaty.

18. ELECTRONIC FILING 18

19. ELECTRONIC FILING
Federal forms 1040NR and 1040NR-EZ cannot be e-filed.
Therefore nonresidents cannot use the Fed-State e-file option.

20. ELECTRONIC FILING STATE-ONLY E-FILE
Filers who cannot e-file using the Fed-State option can use the State only e-file option. 20

21. ELECTRONIC FILING STATE-ONLY E-FILE
Software companies that support the State-Only e-file option are available on the MI Treasury website: 21

22. PAPER FILING MI RETURNS
The Individual Income Tax Instruction Book has detailed instructions on how to complete and assemble paper returns for the state of Michigan.
This booklet can be found on the Michigan Department of Treasury’s website under Individual Income Tax Forms.

23. Michigan Department Of Treasury
WHERE TO FILE
For refund, credit or zero returns, mail return to:
Michigan Department Of Treasury
Lansing, MI 48956

24. WHERE TO FILE If return and payment, mail to:
Michigan Department Of Treasury
Lansing, MI 48929
If mailing payment after e-filing, mail form MI-1040-V & payment to:
Michigan Department of Treasury
PO BOX 30774
Lansing, MI

25. CUSTOMER CONTACT DIVISION
CONTACT US
MICHIGAN INCOME TAX
CUSTOMER CONTACT DIVISION
(517) Or

26. FREQUENTLY ASKED QUESTIONS (FAQ’S)
Are Michigan nonresidents required to file a return if they only have scholarship income?
Although MI does not tax scholarship income, MI Department of Treasury recommends filing a return anyway in order to avoid unnecessary inquiries from the state.
As a Michigan nonresident, can I file for the Property Tax / Renters Credit or the Home Heating Credit? No

27. FREQUENTLY ASKED QUESTIONS (FAQ’S)
Is there a contact number that international students and scholars may call for information?
Use the general customer contact number, (517) Representatives may not give step-by-step instructions on how to fill out your specific return.
If I am a resident for federal tax purposes, am I also a Michigan tax resident?
Only if Michigan is your permanent home and you intend to return to MI each time you are absent. See MI instructions for details.

28. FREQUENTLY ASKED QUESTIONS (FAQ’S)
All nonresidents for federal tax purposes must file Form 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, even if they did not receive US source income during the year, does Michigan have a similar requirement?
No.
Can a nonresident for federal tax purposes e-file Federal and State returns together?
No. Nonresident federal returns cannot be e-filed; however, Michigan nonresident returns can be e-filed.

29. FREQUENTLY ASKED QUESTIONS (FAQ’S)
Is there a filing requirement if only income is from another state and Adjusted Gross Income (AGI) is more than $3,763?
Not required to file a Michigan income tax return. For a nonresident, you would consider only Michigan items included in federal adjusted gross income to determine if the filing of a return is required.
However, someone who filed a federal return using a Michigan address, and did not file a Michigan return may receive correspondence from Michigan inquiring why a Michigan return was not filed. For this reason, it may be beneficial to file a Michigan return to demonstrate that no tax is due.