Schedule Nr - Michigan Nonresident And Part-Year Resident Schedule - 2014 Page 2
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22014 Schedule NR, Page 2 of 2
Instructions for Schedule NR, Nonresident and Part-Year Resident Schedule
Line 10: Pensions, annuities, IRA distributions, and Social
Part-year and nonresidents must pay income tax to Michigan
Security benefits are allocated to the state you were a resident
on all income earned in Michigan or attributable to Michigan.
of when you received it. Income reported on Form 1099-R
List each type of income on Schedule NR and determine how
(e.g., deferred compensation) is allocated to the state where you
much is attributable to Michigan. Each line in column A should
were a resident when you received it.
equal the amount reported on your federal return to the extent
• Column B: Enter
pensions,
annuities,
and
IRA
included in the adjusted gross income (AGI). Enter income
distributions received as a Michigan resident here and on
attributable to Michigan in column B and the rest in column C.
Form 4884. See Form 4884 and instructions.
The column C total on line 14 is the amount you may subtract
from AGI.
Line 11: Enter other income subject to federal income tax,
The following definitions may help you determine Michigan
such as alimony, prizes, unemployment, state and local tax
income (column B): (1) Allocate: To assign or distribute to one
refunds, gambling winnings, or jury duty fees and identify the
state. (2) Apportion: To divide or share between two or more
source. Except as noted below, this income is allocated to the
states. (3) Attribute: To assign income by use of allocation and/
state where you lived when you received it.
• Column B: Enter “other income” received while a
or apportionment.
Income Allocation
Michigan resident. Nonresidents must include Michigan
lottery winnings won after December 31, 1996, and
Line 5: Wages, salaries, tips, etc.
winnings won from casinos or licensed horse tracks
Example: You reported $50,000 in wages on your U.S. Form
located in Michigan.
1040. Of this, $30,000 was earned in Michigan. Enter $50,000
• Column C: Allocate a federal net operating loss (NOL)
in column A, $30,000 in column B, and $20,000 in column C.
• Column B: Part-year residents enter salaries and wages
deduction entirely to Column C. If a Michigan NOL
deduction is allowed, it will be taken on Schedule 1, line 21.
received for the period you were a Michigan resident plus
Line 13: Enter your total adjustments to income from U.S.
any wages earned in Michigan after your residency changed.
Form 1040 or 1040A. Allocate or apportion these items in the
Nonresidents enter salaries and wages earned in Michigan.
Non-qualified stock options earned in Michigan are
following ways:
• Contributions to IRAs, SEP, SIMPLE, and qualified
allocated to Michigan.
• Column C: Residents of reciprocal states enter all wages
plans are apportioned by the ratio of Michigan wages or
earned in Michigan plus wages earned in another state. See
self-employment income to total wages or self-employment
"Reciprocal States" in instructions.
income.
• Moving expenses are allocated to the state of destination.
Line 6: Nonbusiness interest and dividend income is
attributable to the state of residence when received.
If you moved into Michigan, enter these expenses in
• Column B: Enter the total interest and dividend income
column B. If you moved out of Michigan, enter these
you received while a Michigan resident.
expenses in column C.
• The deduction for self-employment tax is apportioned by
Line 7: Enter income from U.S. Schedules C and F. Allocate
the ratio of self-employment earned in Michigan to total
business or farm income, including interest and dividends,
to the state where the business operates no matter where
self-employment income.
• The deduction for self-employed health insurance and
it is registered. If the business activity is in Michigan and
in another state, use a Schedule of Apportionment (Form
penalty for early withdrawal are allocated to the state where
MI-1040H) to apportion this income. If you have income
you lived when it was paid.
from more than one business, the income from each must be
Describe these adjustments on the line given or attach a
allocated and apportioned separately. Do this on a separate
detailed schedule.
• Column B: Enter the amount of these adjustments
schedule, then enter the totals in columns B and C. Attach
all schedules to your return and identify the state where the
allocated or apportioned to Michigan.
business or farm is located.
Line 14: Subtract line 13 from line 12 and enter totals
• Column B: Enter the business or farm income earned in
in each column. The amount in column A should equal
Michigan.
MI-1040, line 10. If the column C total is more than zero,
Line 8: If you are allocating your income, complete an
enter it on Schedule 1, line 13. If the column C total is
Adjustments of Capital Gains and Losses (Form MI-1040D) and/
less than zero, enter it as a positive amount on Schedule 1,
or Adjustments of Gains and Losses From Sales of Business
line 4. Out-of-state losses cannot reduce Michigan taxable
Property (Form MI-4797) to allocate gains/losses. Enter in
income.
column B the amount allocated to Michigan from MI-1040D,
Exemption Allowance
column G, line 12 (gains), or line 13 (losses). MI-4797 filers,
Use lines 15 through 19 to figure the prorated amount allowed
include in column B the amount allocated to Michigan
from column E, line 18b(2). If you are not allocating your
for personal and dependent exemptions. NOTE: If one spouse
income, enter in column 8A and 8B the gains/losses from the
was a full-year Michigan resident and the other a part-year
or nonresident, and you are filing a joint return, complete the
U.S. Schedule D or U.S. Form 4797.
Worksheet 5. Do not complete lines 15 through 18.
Line 9: Enter income from U.S. Schedule E. Allocate to
Michigan net rents and royalties from real and tangible personal
NOTE: Part-year residents of a renaissance zone must use
property located in Michigan. Allocate income or loss to the state
Schedule NR to determine their subtraction. Enter total
where the business, estate, or trust operates, no matter where it is
income in column A, income received as a nonresident of the
registered. If the business activity is in Michigan and in another
zone in column B, and income received as a resident of the
state, use Form MI-1040H to apportion this income. Describe
zone in column C. Enter the total from line 14, column C on
the business or property that is the source of the U.S. Schedule E
Schedule 1, line 15. Full-year Michigan residents should not
income or loss and list the state where the income originates.
prorate their exemption allowance.
• Column B: Enter the share of U.S. Schedule E income
attributable to Michigan.
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