Skip to main content

Is the income I earn outside of Michigan taxable if I am a Michigan resident attending college and working in another state?

Michigan residents who earn salaries, wages, and/or commissions in another state are subject to Michigan income tax. However, you may be entitled to a Credit for Income Tax Imposed by Government Units Outside Michigan.

If you are a Michigan resident earning salaries, wages and/or commissions in states having a reciprocal agreement with Michigan (Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin) you are not required to pay tax to these states. Michigan residents working in reciprocal states should claim an exemption from that state's income taxes.

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