The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
Non-Resident
What is a Resident?
You are a Michigan resident if your domicile is in Michigan. Your domicile is where you have your permanent home. It is the place you intend to return to whenever you go away.
You are considered domiciled in Michigan if your Michigan address is on any of the following:
- a state ID;
- a voter card;
- your car registration; or
- your federal return.
To clarify your residency, including providing Treasury information on whether you are domiciled in Michigan and are therefore a Michigan resident, submit Form 3799, Statement to Determine State of Domicile.