Resident aliens for tax purposes follow the same guidelines and use the same forms as U.S. citizens.
- You should first determine your “filing status” by reading IRS Publication 501: Filing Status and then see whether you are required to file a federal income tax form.
- You may not be required to file any tax forms at all if your gross income is below the minimums found in IRS Publication 501: Filing Requirements Chart for Most Taxpayers
- If you are required to file a federal tax form, information about which form to file is at IRS Publication 17. This year, 2016 tax forms must be postmarked no later than April 18, 2017.
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, the Michigan Tax Residency Explanation, the Michigan Tax Workshop Handout and Examples and the Michigan Department of Treasury web site. Note: These handouts are from last year's (March, 2016) workshop, but are still useful for general information. They will be updated in March, 2017.
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.
Internet Resources: Claiming treaty benefits as a tax resident