Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Are out-of-state students attending a Michigan College or University considered nonresidents?
Yes. They are considered nonresidents and are not eligible for the Michigan Homestead Property Tax Credit Claim MI-1040CR or Michigan Home Heating Credit Claim MI-1040CR-7. If a nonresident student earned wages in Michigan, they may be required to file a Michigan return. Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.