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.
Am I required to pay taxes on income earned as a military spouse stationed in Michigan?
Under the Federal Military Spouses Residency Relief Act, the spouse of an individual in the military is a nonresident of a state and consequently not subject to that state's taxation if:
- The service member is present in that state due to military orders
- The spouse is in that state solely to accompany the service member
- The spouse maintains a domicile in another state
If a nonresident military spouse earned wages in Michigan, they are required to file an MI-1040, Schedule 1, Schedule NR, and Schedule W even if no Michigan tax was withheld.
Therefore, a military spouse who is a Michigan resident and plans to return to Michigan as his/her permanent home should include income earned in the other state on his/her Michigan individual income tax return. A Michigan military spouse may not claim a credit for the income taxes paid to another state. The military spouse must file a nonresident return with the other state to obtain a refund of taxes paid to that state.