Schedule NR: Nonresident and Part-year Resident Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Schedule NR is included with Form MI-1040 for nonresidents and part-year residents. It 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 to allocate income and figure their exemption allowance. 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.
Include Schedule NR with Form MI-1040.
What you'll need
Have the following information and forms available, as applicable:
- Your name and full Social Security number, plus your spouse’s information for a joint return.
- Your 2025 Michigan residency dates, entered as MM-DD-YYYY, and your spouse’s dates if applicable.
- Your federal return, including U.S. Form 1040 and Schedule 1, and Michigan Form MI-1040.
- Forms W-2 for wages and Forms 1099-R for retirement income.
- U.S. Schedules C and F for business and farm income. Include these schedules.
- U.S. Schedule E and supporting statements. Include these if reporting Schedule E income.
- U.S. Schedule D or Form 4797 for gains and losses. If allocating gains or losses between Michigan and another state, complete Form MI-1040D and/or MI-4797.
- Form 4884 and its instructions for pensions, annuities, and IRA distributions.
- A description of income adjustments or a detailed schedule.
If you filed U.S. Form 461, complete Michigan Form MI-461 before completing Schedule NR. Joint filers with one full-year Michigan resident spouse and one part-year or nonresident spouse need Worksheet 6 from the MI-1040 instructions.
How to file
Include Schedule NR with Form MI-1040. Read all instructions before completing it, and type or print in blue or black ink.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Reporting income or loss twice: If you use MI-461, enter its income or loss only as directed by that form’s instructions. Do not report the same income or loss more than once on Schedule NR.
- Using out-of-state losses to reduce Michigan taxable income: This is not allowed. If line 14, column C is negative, enter it as a positive amount on Michigan Schedule 1, line 4.
- Using the wrong exemption calculation for 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 Schedule NR lines 15 through 18.
- Prorating a full-year resident’s exemption allowance: Full-year Michigan residents should not prorate their exemption allowance.
Questions people ask
What goes in columns A, B, and C?
Column A contains income reported on your federal return to the extent included in adjusted gross income. Column B contains the portion attributable to Michigan. Column C contains the remaining income not attributable to Michigan.
How do part-year residents report wages?
In column B, enter wages received while you were a Michigan resident, plus wages earned in Michigan while you were a nonresident.
What if I earned Michigan wages while living in a reciprocal state?
Enter those wages in column C if you were a resident of Illinois, Indiana, Kentucky, Minnesota, Ohio, or Wisconsin. These states have reciprocal agreements with Michigan.
How do qualifying nonresident military spouses report Michigan wages?
Qualifying nonresident military spouses enter wages earned in Michigan while present there as a military spouse in column C.
Where does the amount from line 14, column C go?
If it is greater than zero, enter it on Michigan Schedule 1, line 13. If it is less than zero, enter it as a positive amount on Schedule 1, line 4. Part-year renaissance zone residents have a separate instruction: enter their line 14, column C total on Schedule 1, line 15.