Am I required to file a Michigan return if I am a nonresident with civilian income?

Yes, nonresidents are subject to Michigan income tax on all civilian income earned in Michigan or attributable to Michigan. A nonresident would be required to file a Michigan income tax return MI-1040, Schedule 1, Schedule NR and Schedule W if applicable.

Residents of states having a reciprocal agreement with Michigan (Illinois, Indiana, Kentucky, Ohio, Wisconsin, and Minnesota) are required to pay tax to their state of residency, not Michigan.

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