Non-Resident State Filing

[MaxRLC]

Facts:

Individual (parent) has adult daughter who is attending college in Michigan (Full-Time).  Adult daughter is also employed part-time in Michigan. 

Adult daughter is a resident of Arizona (again, attending college in Michigan full-time).

Adult daughter has earnings from Arizona sources (while in AZ for the summer) and from Michigan while attending college employed part-time. 

Individual parent of adult daughter resides in Arizona. 

Individual parent claims adult daughter as dependent on her return (parent's return). 

Adult daughter (full-time student) is Arizona resident and files an Arizona resident return. 

Question:

Does adult daughter attending school full-time in Michigan file a "non-resident" Michigan return?

Adult daughter will file a Federal and Resident Arizona return - but is she required to file a Non-resident Michigan return as a full-time student in Michigan employed part-time in Michigan?

[MaryK4 · Accepted solution]

Yes, your daughter must file a Michigan nonresident return.  You must file a Michigan return if you file a federal return or your income exceeds your Michigan exemption allowance. A return must be filed even if you do not owe Michigan tax.