Am I required to pay taxes on income earned as a military spouse stationed in Michigan?
Under the Federal Military Spouses Residency Relief Act, the spouse of an individual in the military is a non-resident of a state and consequently not subject to that state's taxation if:
- The service member is present in that state due to military orders
- The spouse is in that state solely to accompany the service member
- The spouse maintains a domicile in another state
Therefore, a military spouse who is a Michigan resident and plans to return to Michigan as his/her permanent home should include income earned in the other state on his/her Michigan individual income tax return. A Michigan military spouse may not claim a credit for the income taxes paid to another state. The military spouse must file a nonresident return with the other state to obtain a refund of taxes paid to that state.