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.
Are out-of-state students attending a Michigan College or University considered nonresidents?
Yes, they are considered nonresidents and are not eligible for the Michigan Homestead Property Tax Credit Claim MI-1040CR or Michigan Home Heating Credit Claim MI-1040CR-7. If a nonresident student earned wages in Michigan, they may be required to file a Michigan return. Required forms include (but are not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.