F-1 visa; US Tax Resident Alien; Michigan residency status

[vc76]

I'm on F-1 visa, > 5 years in US. My federal tax status is resident. However, I am confused about residency status in Michigan.

- Michigan resident is "an individual domiciled in the state". As an international student, my domicile is outside US. Should I file as Michigan non-resident?

- can I be tax resident for federal return, but no-resident for state return?

Thank you!  

[DaveF1006]

Yes, according to the Michigan residency requirement:  "If an individual lives in this state at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months he/she shall be deemed a resident individual domiciled in this state". It meets the same requirement as federal under the substantial presence test requirement. 

You are a Michigan resident defined under these parameters.

[vc76]

@DaveF1006 there is a special clause for students: "Out-of-state students who live in Michigan while attending school are not considered Michigan residents or part-year residents and should file as nonresidents"

I was filing as Michigan non-resident during previous years as long as I was US non-resident for tax purposes. I wonder if it should change as I become US resident alien for tax purposes in 2022?

[DaveF1006 · Accepted solution]

Yes, you can continue to file as a Michigan non-resident since you found this on the Michigan Department of Treasury website. Keep this document handy for future reference. When I researched, I did not discover this so thank you for bringing this to my attention. 

Yes it is permissible to file as a resident alien for federal tax purposes and a non-resident for state tax purposes.