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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-1040Schedule 1Schedule 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.