Thanks MaryK4, your answer agrees with my interpretation and research of the MI MESP but for one point of clarification. Your note referred to Michigan taxpayers and does not distinguish between residents or non residents but just "taxpayers." My opinion is that if a person has MI income and pays Michigan taxes, regardless if they are a resident or non resident, and makes contributions to a MI MESP, those contributions are deductible on the non resident MI tax return. Is that a correct assumption? Thanks.
