Here are the general guidelines to determine Michigan residency:
1. Domicile: Michigan considers your domicile to be the place where you have a permanent and fixed home, and where you intend to return after being absent. If you have a permanent home in Michigan, you are generally considered a Michigan domiciliary, even if you work in Illinois.
2. Residency: Residency is determined based on your physical presence in Michigan. If you are physically present in Michigan for more than 183 days in a calendar year, you are generally considered a Michigan resident for tax purposes, regardless of your domicile.
3. Special Situations: There are certain exceptions and special situations that may affect your residency status. For example, if you are temporarily working in Illinois but your family remains in Michigan, you may still be considered a Michigan resident. Similarly, if you are in the military or government service and stationed in Illinois, you may still be considered a Michigan resident.
It's important to note that residency for tax purposes is determined by state laws and may vary from state to state. For accurate information and personalized advice, it's recommended to consult with a tax professional who can consider your specific circumstances and help determine your Michigan residency status.
