Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
Are my wages earned in another state taxable in Michigan if I am a Michigan resident?
Yes, if you are a Michigan resident, all of your income is subject to Michigan tax, no matter where it is earned, except income reported on federal schedule C, C-EZ, E or F earned from out-of-state business activity.
A Michigan resident may qualify for a non-refundable tax credit for tax paid to another government unit outside of Michigan, including:
- A nonreciprocal state
- A local government unit outside Michigan, including tax paid to a city located in reciprocal states
- The District of Columbia
- A Canadian province
The credit for taxes paid to another state is not available for:
- Salaries and wages earned in a state that has a reciprocal agreement with Michigan or
- Earnings not included in your Michigan taxable income
Residents of reciprocal states (Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin) working in Michigan, do not have to pay Michigan tax on their salaries or wages earned in Michigan. If a Michigan resident erroneously had income tax withheld for a reciprocal state on salaries and wages earned there, it is the Michigan resident's responsibility to file a nonresident tax return with that state to get a refund of the tax withheld in error.