I'm a college student originally from Wisconsin, now living in Michigan. I'm not sure which is my residency.

[delebreau-brock]

When I went back to school (this is my second year), I moved into an apartment and went through the process of getting a new driver's license and changing my address on my accounts to my new Michigan one. Would this make me a resident of Michigan or am I still considered a resident of Wisconsin for tax purposes?

[TomD8 · Accepted solution]

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.

[TomD8]

Addendum:  If, after reading this, you determine that you don't have to file an MI return, then in the Personal Info section of TT, answer No to the question about earning income in another state.

[MaryK1]

It depends.  State residency is determined by domicile which has many factors, the main one is "Where do you intend to return to live permanently if you were away?"

For example, the Michigan Department of Revenue says:
"You are a Michigan resident if Michigan is your permanent home. Your permanent home is the place you intend to return to whenever you go away. A temporary absence from Michigan, such as spending the winter in southern state, does not make you a part-year resident."

Wisconsin has several scenarios that you can read here  https://www.revenue.wi.gov/pages/faqs/pcs-student.aspx