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

The guidelines at the Michigan Department of Treasury web site state that  you are required to file a State of Michigan tax form if you file a federal return or your income exceeds your Michigan exemption allowance ($4,750 per person).  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 and a MI Schedule 1. For more information about determining your State of Michigan tax residency status and for information about filing as a Michigan non-resident, please review these handouts from the June 2020 Michigan Tax Workshop.  Although these handouts are from last year's online workshop, they are still useful for general information.  Updated handouts will be posted here as soon as they are available.

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

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