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Resident Aliens for Tax Purposes

Federal

Resident aliens for tax purposes follow the same guidelines and use the same forms as U.S. citizens.

State

Follow the guidelines at the Michigan Department of Treasury web site to determine whether you are required to file a State of Michigan tax form. Even if you are not required to file a State of Michigan tax form, you may want to do so anyway if too much tax was withheld from your income and you are due a refund. If you do not file a Michigan tax form, the State of Michigan will keep your refund.

Individuals who are considered residents for federal tax purposes may still be considered nonresidents by the State of Michigan. If you fall into this category you then must file a MI 1040 plus a MI Schedule NR. For assistance in determining your State of Michigan tax residency status and for information about filing as a Michigan non-resident, Please see the Michigan Tax workshop presentation pdf icon, the two handouts, Example 1 pdf icon and Example 2pdf icon, and the Michigan Department of Treasury web site.

Tax Treaties with Other Countries

Under certain limited circumstances, international students and scholars from tax treaty countries may be eligible to claim treaty benefits even though they are considered resident aliens for tax purposes.

Resources:

Internet Resources: Claiming treaty benefits as a tax resident


Last reviewed: 03/14


The information contained in this web site is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional.