The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
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 nonresident 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
If a nonresident military spouse earned wages in Michigan, they are required to file a Michigan return to receive a refund of any Michigan withholding tax. Required forms include (but are not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.
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.