Resident or Non-Resident | The Tale of Two States

[MaxRLC]

Individual is from Arizona in 2024

Individual is college student attending college in Michigan in 2024

Individual is employed by the college she attends in Michigan during 2024

Individual receives a W-2; state withholding is for Michigan only (for 2024)

Individual spends most of the year in Michigan; coming home to resident state (Arizona) for only 30 - 45 days during the year in Arizona

Individual is claimed as a dependent on her Mother's tax return - Mother is resident of Arizona

Individual filed as "NON-RESIDENT" for Michigan and RESIDENT for Arizona  in 2023; a Michigan non-resident tax return and Arizona resident return

Individual receives scholarship and grants to Michigan university - pays rent and living expenses in Michigan

Does individual taxpayer file an Arizona Resident return identifying $0 earnings?  

Does individual taxpayer file a Michigan Non-resident return (and not getting a full exemption) identifying all earnings earned in Michigan?

Individual does NOT have any Arizona earnings

Individual's ID is Arizona - but again, worked at the college in Michigan and received a W-2 from the Michigan college

Arizona Resident filing?  Michigan non-resident filing?  Show no earnings on the Arizona return? or show all earnings earned in Michigan on the Arizona resident return because the individual is an Arizona resident?

Complicated and confusing. 

Help. 

[MaryK4]

In general, dependents must remain residents of the state of the person claiming them so Arizona is the domicile state.

You must file a nonresident Michigan return and report any income earned in Michigan.

You must also file a resident Arizona return and report all income regardless of where earned.  You will get a credit for the taxes paid to a resident state on the Arizona return, 

[MaxRLC]

Part-Year resident is another consideration:  Residing in Michigan January 10th - December 5th

January 1st - January 9th in Arizona and December 6th - December 31st in Arizona

All earnings earned in Michigan

Part Year Michigan?

Part Year Arizona?

No earnings reported in the state of Arizona?

[MaxRLC]

Thank you!

[MaxRLC]

You mean credit for taxes paid to the Non-resident state (Michigan) on the resident state (Arizona tax return - yes?

[MaryK4]

Yes.  Credit on Arizona tax return for taxes paid to Michigan.  @MaxRLC