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Michigan Nonresident and Part-year Resident Schedule
with TurboTaxExtracted from PDF file 2023-michigan-schedule-nr.pdf, last modified November 2012Nonresident and Part-year Resident Schedule
Reset Form Schedule NR Michigan Department of Treasury (Rev. 02-23) 2023 MICHIGAN Nonresident and Part-Year Resident Schedule Issued under authority of Public Act 281 of 1967, as amended. Include with Form MI-1040. Read all instructions before completing this form. Type or print in blue or black ink. Attachment 02 1. Filer’s First Name M.I. Last Name 2. Filer’s Full Social Security No. (Example: 123-45-6789) If a Joint Return, Spouse’s First Name M.I. Last Name 3. Spouse’s Full Social Security No. (Example: 123-45-6789) 4. 2023 RESIDENCY STATUS: Check all that apply. *Dates of Michigan residency in 2023 (Enter dates as MM-DD-YYYY, Example: 04-15-2023) FILER SPOUSE a. Nonresident b. Part-Year Resident of Michigan. Enter dates of Michigan residency in 2023* Income Allocation FROM: 2023 2023 TO: 2023 2023 A. Total Income B. Michigan Income C. Other State(s) Income 5. Wages, salaries, other payments (tips, etc.) ..... 00 00 00 6. Interest and dividends ....................................... 00 00 00 7. Business and farm income (include U.S. Schedules C and F)................................... 00 00 00 8. Gains/losses from MI-1040D or U.S. Schedule D, and/or MI-4797 or U.S. Form 4797 ............................................. 00 00 00 9. Income reported on U.S. Schedule E (include U.S. Schedule E and supporting statements).... 00 00 00 10. Pensions, IRA distributions, annuities and Social Security (see Form 4884) ................ 00 00 00 11. Other (see instructions) ..................................... 00 00 00 12. 00 00 00 00 00 00 00 00 00 Total income. Add lines 5 through 11................. Enter the total adjustments from U.S. 1040 Describe: _____________________________ 14. Subtract line 13 from line 12. The amount in column A should equal MI-1040, line 10. Enter amount in column C on Schedule 1, line 13 or, if a negative amount, enter as a positive amount on Schedule 1, line 4. 13. Exemption Allowance (If one spouse is a full-year resident, and the other is not, see instructions.) 15. 00 Divide line 16 by line 17 (if line 16 is greater than line 17, enter 100%)....................................................... 18. % If both spouses are part-year or nonresidents, multiply line 15 by the percentage on line 18 and enter here and on MI-1040, line 15. If one spouse is a full-year resident, complete Worksheet 6 and enter here and on MI-1040, line 15........................................................................................................................ 19. 00 15. Enter amount from MI-1040, line 9f .............................................................................................................. 16. Enter Michigan source income from line 14, column B ............... 16. 00 17. Enter total income from line 14, column A ................................... 17. 00 18. 19. + 0000 2023 13 01 27 5 2023 Schedule NR, Page 2 Instructions for Schedule NR, Nonresident and Part-Year Resident Schedule Nonresidents and part-year residents must pay income tax to Michigan on all income earned in Michigan or attributable to Michigan. The following definitions may help determine what income is attributable to Michigan (1) Allocate: To assign or distribute to one state. (2) Apportion: To divide or share between two or more states. (3) Attribute: To assign income by use of allocation and/or apportionment. Business Income (Loss) For Michigan’s definition of business income and how to determine business income attributable to Michigan, see “Business Income (Loss)” section in the instructions. Excess Business Loss Limitation If you filed a U.S. Form 461 Limitation on Business Losses, complete a Michigan Excess Business Loss MI-461 before completing this form. Income or loss reported on Form MI-461 should only be entered on this form according to Form MI-461 instructions. Do not report the same income or loss more than once on the Schedule NR. Income Allocation Each line in column A should equal the amount reported on your federal return to the extent included in AGI. Enter in column B the amount of income attributable to Michigan from column A. Column C is the remaining income not attributable to Michigan. Line-by-Line Instructions Line 5: Enter all wages, salaries, tips, etc. reported to you on Form W-2. • Column B: Part-year residents enter all salaries and wages received for the period you were a Michigan resident plus any wages earned in Michigan while you were a nonresident. Nonresidents enter salaries and wages earned in Michigan. Non-qualified stock options earned in Michigan are allocated to Michigan. Example: You reported $50,000 in wages on your U.S. Form 1040. Of this, $30,000 is taxable to Michigan. Enter $50,000 in column A, $30,000 in column B, and $20,000 in column C. Residents of Reciprocal States: Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin have reciprocal agreements with Michigan. Enter wages earned in Michigan while a resident of a reciprocal state in Column C. Line 6: Enter interest and dividend income. • Column B: Enter the total nonbusiness interest and dividend income you received while a Michigan resident. Enter business interest and dividend income attributable to Michigan. Line 7: Enter income from U.S. Schedules C and F. • Column B: Enter income attributable to Michigan. Line 8: If all the income is solely allocated to Michigan, enter in column 8A and 8B the gains/losses from the U.S. Schedule D or U.S. Form 4797. If you are allocating gains/losses to Michigan and another state, complete Adjustments of Capital Gains and Losses (Form MI-1040D) and/or Adjustments of Gains and Losses From Sales of Business Property (Form MI-4797). Enter in column B the amount allocated to Michigan from MI-1040D, column G, line 12 (gains), or line 13 (losses). MI-4797 filers, include in column B the amount allocated to Michigan from column E, line 18b. Line 9: Enter income from the U.S. Schedule E. • Column B: Enter income attributable to Michigan. Nonbusiness rents and royalties from real and tangible personal property located in Michigan are allocated to Michigan. Line 10: Enter pensions, annuities, IRA distributions, taxable Social Security benefits, and income reported on Form 1099-R. • Column B: Enter the income received while a Michigan resident and see Form 4884 and instructions regarding pensions, annuities, and IRA distributions. Line 11: Enter other income subject to federal income tax, such as alimony, prizes, unemployment, state and local tax refunds, gambling winnings, or jury duty fees and identify the source. Except as noted below, this income is allocated to the state where you lived when you received it. • Column B: Enter “other income” received while a Michigan resident. Nonresidents must include Michigan lottery winnings won after December 31, 1996, and winnings from casinos or licensed horse tracks located in Michigan. • Column C: Allocate a federal net operating loss (NOL) deduction entirely to column C. Claim the available Michigan NOL deduction as a subtraction on the Michigan Schedule 1, line 30. Line 13: Enter your total adjustments to income from U.S. Form 1040, Schedule 1. • Column B: Enter the adjustments attributable to Michigan. Describe these adjustments on the line given or include a detailed schedule. Allocate or apportion the items listed below in the following ways: • Contributions to IRAs, SEP, SIMPLE, and qualified plans are apportioned by the ratio of Michigan wages or self-employment income to total wages or selfemployment income. • The deduction for self-employment tax is apportioned by the ratio of self-employment income earned in Michigan to total self-employment income. Enter the amount of apportioned self-employment tax on the Michigan Schedule 1, line 2. • The deduction for self-employed health insurance and penalty for early withdrawal are allocated to the state where you lived when it was paid. Line 14: Subtract line 13 from line 12 and enter totals in each column. The amount in column A should equal MI-1040, line 10. If column C is greater than zero, enter it on Schedule 1, line 13. If column C is less than zero, enter it as a positive number on Schedule 1, line 4. Out-of-state losses cannot reduce Michigan taxable income. Exemption Allowance Use lines 15 through 19 to figure your prorated exemption allowance. NOTE: If one spouse was a full-year Michigan resident and the other a part-year or nonresident, and you are filing a joint return, complete Worksheet 6. Do not complete lines 15 through 18. NOTE: Part-year residents of a renaissance zone must use Schedule NR to determine their subtraction. Enter total income in column A, income received as a nonresident of the zone in column B, and income received as a resident of the zone in column C. Enter the total from line 14, column C on Schedule 1, line 15. Full-year Michigan residents should not prorate their exemption allowance.
2023 Michigan Nonresident and Part-Year Resident Schedule
More about the Michigan Schedule NR Individual Income Tax Nonresident TY 2023
Any nonresident of Michigan who files an income tax return for the state needs to file Schedule NR.
Schedule NR requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Nonresident and Part-year Resident Schedule in January 2024, so this is the latest version of Schedule NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule NR directly from TaxFormFinder. You can print other Michigan tax forms here.
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TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Michigan Schedule NR.
| Form Code | Form Name |
|---|---|
| MI-1041 (Schedule NR) | Fiduciary Nonresident Schedule |
View all 98 Michigan Income Tax Forms
Form Sources:
Michigan usually releases forms for the current tax year between January and April. We last updated Michigan Schedule NR from the Department of Treasury in January 2024.
Schedule NR is a Michigan Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Michigan Schedule NR
We have a total of thirteen past-year versions of Schedule NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Schedule NR
2023 Michigan Nonresident and Part-Year Resident Schedule
2022 Schedule NR
2022 Michigan Nonresident and Part-Year Resident Schedule
2020 Schedule NR
2020 Michigan Nonresident and Part-Year Resident Schedule
2019 Schedule NR
2019 Michigan Nonresident and Part-Year Resident Schedule
2018 Schedule NR
2018 Michigan Nonresident and Part-Year Resident Schedule
2017 Schedule NR
2017 Michigan Nonresident and Part-Year Resident Schedule
2016 Schedule NR
2016 Michigan Nonresident and Part-Year Resident Schedule
2015 Schedule NR
2015 Michigan Nonresident and Part-Year Resident Schedule
2014 Schedule NR
2014 Michigan Nonresident and Part-Year Resident Schedule
2013 Schedule NR
2013 Michigan Nonresident and Part-Year Resident Schedule
2011 Schedule NR
Schedule NR, 2011 Nonresident and Part-year Resident Schedule
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