Am I required to file a Michigan Individual Income Tax Return MI-1040 if I moved into or out of Michigan during the year?

Yes. You must file an MI-1040 return and pay tax on income you earned, received, or accrued while living in Michigan.

Refer to the MI-1040 instruction booklet for more information on part-year residency.

Note: Out-of-state students attending a Michigan college or university are considered nonresidents.