All wages earned in Michigan are taxable regardless of your residency status (resident, part-year resident or nonresident) Exception: Residents of states having a reciprocal agreement with Michigan (Illinois, Indiana, Kentucky, Ohio, Wisconsin, and Minnesota) are not required to pay tax to Michigan on income earned in Michigan. They pay tax to their state of residency.

View the MI-1040 instruction booklet for the definitions of Resident, Non-resident and Part-Year Resident.