Is unemployment income earned in Michigan not taxed by Michigan for a non-resident?

[DanielV01]

No.  If Michigan tax was withheld, you would have to file a Michigan return to get a refund of the Michigan withholdings.  However, you don't pay tax in Michigan on unemployment if you no longer live in Michigan. You pay tax in your home state only.

[Anonymous]

Thanks for responding, @TurboTaxDanielV!  Is there a link to reference for this information?

[DanielV01]

The Michigan tax instruction book lists the following as taxable in Michigan to a nonresident: <a rel="nofollow" target="_blank" href="https://www.michigan.gov/documents/taxes/MI-1040_Book_no_forms_642357_7.pdf">https://www.michigan.go...>

Nonresident. Use Schedule NR to figure your Michigan taxable income. You must pay Michigan income tax on the following types of income:
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Salary, wages, and other employee compensation for work performed in Michigan, unless you live in a state covered by a reciprocal agreement (see “Reciprocal States”)
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Net rents and royalties from real and tangible personal property in Michigan
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Capital gains from the sale or exchange of real property located in Michigan, or of tangible personal property located in Michigan
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Patent or copyright royalties if the patent or copyright is used in Michigan or if you have a commercial domicile in Michigan
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Income (including dividend and interest income) from an S corporation, partnership or an unincorporated business, or other business activity in Michigan
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Lottery winnings
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Prizes won from casinos or licensed horse tracks located in Michigan. Nonresidents from reciprocal states must also declare these prizes as taxable.

[DanielV01]

The list does not include unemployment insurance, which is only taxable in your home state even though it was derived from Michigan employment.