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Part-Year Resident

Part-Year Resident

What is a Part-Year Resident?

You are a part-year resident if you lived in Michigan for at least 6 months of the year for the year you are filing. 

 

Temporary absence from Michigan, such as spending the winter in a southern state does NOT make you a part-year resident.

Filing To-Dos

Calculate Total Household Resources (THR)

When calculating THR (your income), you will need to adjust it by reporting only the income received while a Michigan resident.

Annualize THR / Income
If you have resided in Michigan for part of the year (more than 6 months), you must annualize your income/THR by projecting it out for the whole year.
  1. Divide 365 (or 366 if a leap year) by number of days you resided in Michigan that year. 
  2. Multiply the answer in step 1 by your THR (MI-1040CR, line 33).
  3. This result is your annualized THR/income.
Prorate rent or taxes

Prorate Rent Paid

To prorate rent paid, you will need to determine the following:

  • the months of occupancy in the rented home, and
  • the monthly rent paid.

To calculate full month occupancy:

  1. Multiply the number of full months by the monthly rent paid.

For partial month occupancy:

  1. Divide the number of days occupied by the number of days in that month.
  2. Multiply the result by the monthly rent amount.

Add the full month rent total to the partial month rent total.

Prorate Taxes Levied

To prorate property taxes, you will need to determine the following:

  • the days of occupancy in the owned home, and
  • the total property taxes billed to you in the year you are filing.
  1. Divide the days of occupancy in the home by days in the year
  2. Multiply the result of step one by total taxes billed to you. This does not have to be taxes you paid. 

Are you a Homeowner or a Renter?

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I am a Homeowner
Icon of a hand holding a coin over a background of a home for rent.

I am a Renter