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How do I determine if I have a resident or nonresident estate or trust?
How do I determine if I have a resident or nonresident estate or trust?
If a decedent was domiciled in Michigan at the time of death, the estate is a resident estate.
If a decedent was not domiciled in Michigan at the time of death, the estate is a nonresident estate. A trust created by the nonresident decedent’s will is a nonresident trust.
If a trust was created by a grantor who was domiciled in Michigan at the time the trust becomes irrevocable, the trust is a resident trust.
If the grantor was not domiciled in Michigan at the time the trust became irrevocable, the trust is a nonresident trust.