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Level 2
posted Jun 6, 2019 2:47:30 AM

Do I need to file MI state taxes if I live & work in UK & have no US income? I'm filing as married, separately & qualify for foreign income exemption on federal taxes.

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1 Replies
New Member
Jun 6, 2019 2:47:32 AM

It depends -

If you are still considered an MI resident, then you would need to file an MI resident state income tax return even if all your income was earned outside the country. However, you would only need to include any foreign earned income that is not excluded under the Foreign Earned Income Exclusion

This is from the MI Department of Revenue -

Is my foreign income subject to Michigan tax?

Yes.  Any portion of the foreign income included in adjusted gross income is subject to Michigan tax. 

Note: You must include all foreign income in your total household resources

If you left MI, do not have any ties to MI and do not intend to return to MI, then no MI state return is required.