I claim residency in California but spend 4 months working in Michigan. do I need to apportion my wages to both states?

[pk]

@pbrabandt , since California and MI do not have reciprocity agreement and since you are  CA resident, you file MI return showing the amount earned while in MI ( direct employment  or remote working  i.e. amounts sourced to MI)  -- Non-resident return.  Then you file your resident state return your total income for the year ( probably same as Federal income). This where you tell CA  what income was earned in  ( other ) different state -- allocate.  California  now will give you credit for taxes paid on that income.

Does this answer your query ?

[Hal_Al]

The general rule is: your report all your income on your home state return, even the income earned out of state. You file a non-resident state return for the state you worked in and pay tax to that state. Your home state will give you a credit, or partial credit, for what you paid the non-resident state.

The general rule applies in your case.

You will have to file a non resident MI state return and pay MI tax on the income earned there.. You will also file a CA full year resident return and calculate tax on ALL your income. CA will give you a credit, or partial credit, for the tax you pay Mi. So, there will be little or no double taxation, but you have the cost and hassle of filing two state returns. Do the nonresident state return first.