Taxable residency

Forum|Forum|4 years ago
March 29, 2022
1 reply
0 views

I spent all of 2021 in SC (non-resident state) due to medical reasons. Income was from pensions, social security, IRA, Roth & $46 MI (perm resident) 2020 state tax refund. Do I have to file a SC return? Do I have to file a MI return?

Best answer by GeorgeM777

Yes, based on your facts, continue to enter your resident state as Michigan, and yes, you need to file a MI tax return. To follow-up on the comments from @ColeenD3, in connection with completing your tax return, you can state that you did not live in any other state during 2021. MI defines a resident as follows:

(1) "Resident" means:,
(a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment to which, whenever absent therefrom he intends to return, and domicile continues until another permanent establishment is established. (underline and bold added).

Michigan Legislature

It does not appear from what you stated in your post that you intended to make SC your new domicile and moreover, it appears that you intended always to return to MI. Thus, MI continues to be your resident state, and you do not need to file a SC return.

@tsavant1

ColeenD3

Level 15

You always pay any applicable tax to your home state. You would not file an SC return if you had no income from the state.

As a nonresident of SC you would only file if you had:

South Carolina Income Tax withheld from your (SC) wages?
Income from rental property, businesses, or other investments in South Carolina

tsavant1Author

Level 2

Thank you. In TurboTax do I say that MI was my state of residence and that I did not live in another state?

GeorgeM777Answer

Level 11

(1) "Resident" means:,
(a) An individual domiciled in the state. "Domicile" means a place where a person has his true, fixed and permanent home and principal establishment to which, whenever absent therefrom he intends to return, and domicile continues until another permanent establishment is established. (underline and bold added).

Michigan Legislature

@tsavant1

**Say "Thanks" by clicking the thumb icon in a post. **Mark the post that answers your question by clicking on "Mark as Best Answer"