Is the income I earn in Michigan while a college student taxable?

All salaries, wages, and/or commissions earned in Michigan are subject to Michigan individual income tax regardless of your residency status (resident, part-year resident or nonresident).

The exception would be residents of states having a reciprocal agreement with Michigan (Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin). Residents of these states are not required to pay tax to the Michigan Department of Treasury on income earned in Michigan; they pay tax to their state of residency.

View information on reciprocal agreements in the MI-1040 instruction booklet.