Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
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15. I am a RTM and my spouse is not. We live in the Agreement Area but do not work in the Agreement Area. How is our income prorated on the MI-1040 income tax return?
15. I am a RTM and my spouse is not. We live in the Agreement Area but do not work in the Agreement Area. How is our income prorated on the MI-1040 income tax return?
Assuming a joint return, you would report your combined AGI on the appropriate line of the MI-1040 and subtract only the RTM spouse's exempt income (see answer to question 16 for instructions on how to report the subtraction). The non-RTM spouse's income is taxable regardless of whether or not earned in the Agreement Area.