Thank you for your response TomD8. See my responses to NCperson. I did take an IRA distribution in which Colorado tax was withheld and Colorado did refund. As stated in my response to NCperson, Line 18 on Michigan does show a credit. From what I can gather, the credit is calculated from the Colorado taxes withheld from my wife's earned income even though she is a full year non-resident to Michigan and paid no taxes to Michigan.
