Schedule NR: Nonresident and Part-year Resident Schedule (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Schedule NR is included with Form MI-1040 for nonresidents and part-year residents. It reports residency status, allocates income and adjustments between Michigan and other states, and calculates a prorated exemption allowance.
Who files this form
Schedule NR is for Michigan nonresidents and part-year residents. Include it with Form MI-1040. Nonresidents and part-year residents must pay Michigan income tax on income earned in Michigan or attributable to Michigan.
Part-year residents of a renaissance zone must also use Schedule NR to determine their subtraction.
What you'll need
Have your federal return, Form MI-1040, full Social Security number, and 2024 residency information ready. For a joint return, you also need your spouse’s information. Part-year residents must enter their dates of Michigan residency.
Depending on your income, you may also need:
- Forms W-2 for wages, salaries, and tips.
- U.S. Schedules C and F for business and farm income. Include these with the schedule when applicable.
- U.S. Schedule D and/or Form 4797 for gains and losses. Complete Michigan Forms MI-1040D and/or MI-4797 if allocating those gains or losses between Michigan and another state.
- U.S. Schedule E and supporting statements. Include these when reporting Schedule E income.
- Forms 1099-R for retirement income. See Form 4884 and its instructions for pensions, annuities, and IRA distributions.
- U.S. Form 1040, Schedule 1, for adjustments to income.
- Michigan Form MI-461, completed before Schedule NR, if you filed U.S. Form 461.
- Worksheet 6 if filing jointly with one full-year Michigan resident spouse and one part-year or nonresident spouse.
How to file
Include Schedule NR with Form MI-1040. Type or print in blue or black ink, and read all instructions before completing it.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Reporting income or loss twice: If you filed U.S. Form 461, complete Michigan Form MI-461 first. Follow its instructions and do not report the same income or loss more than once on Schedule NR.
- Letting out-of-state losses reduce Michigan taxable income: They cannot. If line 14, column C is negative, enter it as a positive amount on Schedule 1, line 4.
- Using the wrong exemption calculation on a joint return: If one spouse was a full-year Michigan resident and the other was a part-year resident or nonresident, complete Worksheet 6. Do not complete lines 15 through 18.
- Prorating a full-year resident’s exemption allowance: Full-year Michigan residents should not prorate their exemption allowance.
- Missing the line 14 check: Line 14, column A should equal MI-1040, line 10.
Questions people ask
What goes in each income column?
Column A shows the amount reported on your federal return to the extent included in adjusted gross income. Column B shows the portion attributable to Michigan. Column C shows the remaining income not attributable to Michigan.
Which wages belong in the Michigan column if I lived in Michigan for only part of 2024?
Enter all salaries and wages received while you were a Michigan resident, plus wages earned in Michigan while you were a nonresident, in column B.
What if I earned Michigan wages while living in a reciprocal state?
Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin have reciprocal agreements with Michigan. Enter wages earned in Michigan while you were a resident of one of those states in column C.
Where does a federal net operating loss deduction go?
Allocate the federal net operating loss deduction entirely to column C. Claim the available Michigan net operating loss deduction as a subtraction on Michigan Schedule 1, line 30.
How do part-year renaissance zone residents use Schedule NR?
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.