Personal exemption for Non-resident student paying Michigan State taxes
As a dependent, he does not claim himself but can get up to $1,500. See MI-1040 and line 9 instructions of MI-1040 Instructions.
Take a look at his MI NR return lines 15-19 to see the exemption allowance calculation. It is MI income divided by total income to get the percentage of allowed exemption. See Schedule NR.
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