TomD8
Level 15

State tax filing

Michigan's rule is that out-of-state students who live in Michigan while they are attending school are not considered Michigan residents or part-year residents and should file as non-residents.  Therefore you are still a Wisconsin resident for tax purposes.  See page 6 of this reference:  https://www.michigan.gov/documents/taxes/1040_Book_-_Instructions_Only_508950_7.pdf

An added wrinkle is this: Michigan and Wisconsin have tax reciprocity.  If you live in one and work in the other, your W-2 wages are taxable only in your home state.  So, for tax purposes, any W-2 earnings you've had in Michigan are considered Wisconsin income, and taxable by Wisconsin..  If all your earnings in MI are W-2 wages, you need only file a Wisconsin return.  You would only need to file a non-resident MI return if you had MI income other than wages.  If that's the case you'd need to file a non-resident MI return AND a regular WI return.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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