3799: Statement to Determine State of Domicile (Revision 2018-04)
Michigan · Michigan Treasury · Used for tax years 2024, 2025, 2026
Michigan Form 3799 is a voluntary statement used to clarify your domicile, or permanent home, for tax purposes. It collects information about your residence, intent to change domicile, physical location, and other ties to Michigan or another state.
Who files this form
Filing Form 3799 is voluntary. Use it to clarify your domicile for tax purposes with the Michigan Department of Treasury.
Without the necessary information, Treasury will assume you were a Michigan resident. Michigan residents are subject to income tax on all taxable income from any source.
What you'll need
Have your full Social Security number and the address on your last federal income tax return available.
Include these documents when the corresponding statements apply:
- A copy of your formal Declaration of Domicile filed in another state or local government unit.
- A copy of your driver's license or identification card from another state.
- Copies of income tax returns you filed in other states.
You must provide specific proof of your intent to abandon your old domicile, your intent to acquire a new domicile, and your physical presence in the new domicile.
If your spouse or dependents have not moved to your new domicile, provide an explanation. You may attach a separate sheet for these explanations or other information that helps determine your domicile.
Common mistakes
- Do not leave parts of the form incomplete. Complete each part and provide supporting documentation where requested.
- Check all boxes that apply to the tax year entered at the top of the form, unless otherwise noted. In Part F, check only one box.
- Do not rely on intent alone to show a change of domicile. You must show specific proof of all three criteria, including physically living in your new domicile.
- Remember the return-filing statements in Part F: if you changed your domicile from Michigan, you must file as a part-year resident for the year of change. If your domicile remains in Michigan, you must continue filing as a resident.
- Complete the certification and signature section. You are declaring under penalty of perjury that the document is true and complete to the best of your knowledge.
Questions people ask
What does domicile mean?
Your domicile is your permanent home, the place you plan to return to whenever you go away. You may have several residences, but only one domicile at a time.
What must happen before my domicile changes?
You must specifically intend to abandon your old domicile, specifically intend to acquire a new one, and physically live in the new domicile. You must show specific proof of each requirement. Your existing domicile continues until a new permanent home is established.
What if my spouse or dependents did not move with me?
Part D asks whether your spouse and dependents moved to your new domicile. If they did not, provide an explanation, using a separate sheet if necessary.
Could I need to file a Michigan income tax return even if Michigan has never been my domicile?
Yes. Part F states that you may be required to file if you have income taxable to Michigan, such as business income or income from Michigan casinos.