Michigan part-year

[Bill Tubbs]

Clients are married. He is full-year WI resident, but she moved from WI to MI during 2012 (most of her income is from MI).

1) can she do MFS for MI if they are doing a MFJ for Fed and WI ? If so, then she'd use her MI address for the MI return, and they'd use the WI address for the other returns.

I believe she would not be eligible for the Property Tax Credit for MI because of Part-year, right?

Anything else I should look for? Couple is pretty plain, both with W-2 income only, no kids, some retirement contrib.

Thanks,
Bill

[Matt Sova]

Michigan PY Resident

She has to file MFJ. She would file as a Part Year resident. On the schedule NR he would file as a non-resident. Only the income earned in MI would be taxable to MI. Schedule NR should work out as long as you code your W-2's correctly between WI and MI.