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 (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.