Question

Texas resident schooling in Michigan and worked remotely

Forum|Forum|2 years ago
December 19, 2023
1 reply
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Hello,

I am a US citizen and a Texan, my home is in Texas and my kids too but as a future physician, I trained at a teaching hospital in Michigan from January 2023 to December 10 2023. . These clinical rotations in Michigan earned me NO PAY. Infact, I paid tuition for it. However, I worked remotely online for my job in Texas every night for the time I was in Michigan. My employer does not even know that I was in Michigan and so, no deductions were made from my paycheck to Michigan and Texas has no state income tax. My ID, car registration and everything is Texas.

When i file my 2023 taxes, am I suppose to disclose any of these to Michigan and do i ought to pay Michigan taxes? Are there any exceptions for students?

thank you

Multiple States

T

TomD8

Employee

Yes, your income is subject to Michigan income tax. Since you lived in Michigan for at least 183 days in 2023, by Michigan law you are considered a resident of Michigan for tax purposes. This is known as being a statutory resident. Residents of Michigan are subject to Michigan income tax on all their income. Here is a link to the relevant Michigan statute:

https://www.legislature.mi.gov/(S(ukrls2bhfrctoszfwszhrpfi))/mileg.aspx?page=GetObject&objectname=mcl-206-18

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

Hal_Al

Employee

Even if you were not a statutory MI resident, you would be required to file a MI non resident return and pay tax on that income, because you physically worked in MI to earn that income.

T

TomD8

Employee

@iyayionline

@Hal_Al is correct, but in your case you must file a Michigan resident tax return. In the Personal Info section of TT, you should enter your "State of Residence" as Michigan. This will prompt the program to generate the correct forms.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.