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4. Why does a second non-obligated spouse form get issued for the tribal sales tax credit and how is it prorated?

A second non-obligated spouse form gets issued because the 4013 is a completely separate form that is refunding sales tax and is not carried over to the MI-1040. It is only filed with the MI-1040 income tax return for administrative purposes. The determination of the NOS share should be determined using the same rules as with any non-NOS situation.