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.
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.