Michigan Residency When Working in Illinois

Residency for tax purposes hinges on domicile (permanent home) and physical presence.

• Domicile: If your permanent home is in Michigan, you're a Michigan domiciliary even if you work in Illinois.
• Physical presence: >183 days in Michigan in a calendar year ⇒ Michigan resident for tax, regardless of domicile.
• Special cases: Temporary work in Illinois with family in Michigan, or military/government service, may preserve Michigan residency.

Rules vary by state; consult a tax professional for your situation.