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 file a Michigan Individual Income Tax Return MI-1040 to report gambling/lottery winnings received from a Michigan lottery, casino or horse track if I am a resident of a reciprocal state?
Yes, the reciprocal agreement does not apply to gambling/lottery winnings. All taxpayers, regardless of residency, must report gambling/lottery winnings won in Michigan.
Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.
Note: Winnings from Michigan lottery, casinos or race tracks by a nonresident taxpayer are subject to Michigan individual income tax.