Thanks PattiF. As I understand it, Michigan is one of the 15 or so States that do not allow 529 distributions to be used for K-12 tuition payments, only Colleges etc, and they are considered non qualified for MI state taxes. Since the person is now a resident of NC and not MI (they were a resident of MI for a number of years when the contributions to the 529 were made and deducted on the their MI state tax returns) when the distribution was made and was used for NC K-12 tuitions that does allow 529 distributions for K-12 tuitions, do they have to file a non resident MI state tax return for this distribution? I'm having trouble finding any information that addresses this situation. Hope this clarifies this unusual situation. Thanks
