Schedule Nr - Michigan Nonresident And Part-Year Resident Schedule - 2012 Page 2
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22012 Schedule NR, Page 2
Instructions for Schedule NR, Nonresident and Part-Year Resident Schedule
the business or property that is the source of the U.S. Schedule E
Part-year and nonresidents must pay income tax to Michigan on
income or loss and list the state where the income originates.
all income earned in Michigan or attributable to Michigan.
• Col. B: Enter the share of U.S. Schedule E income
List each type of income on Schedule NR and determine how
attributable to Michigan.
much is attributable to Michigan. Each line in column A should
be the same as the amount reported on your federal return.
Line 10: Pensions, annuities, IRA distributions, and Social
Security benefits are allocated to the state you were a resident
Enter income attributable to Michigan in column B and the rest
in column C. The column C total on line 14 is the amount you
of when you received it. Income reported on Form 1099-R (e.g.,
may subtract from Adjusted Gross Income (AGI).
deferred compensation) is allocated to the state of residence
The following definitions may help you determine Michigan
when received.
• Col. B: Enter pensions, annuities, and IRA distributions
income (column B): (1) Allocate: To assign or distribute to one
state. (2) Apportion: To divide or share between two or more
received as a Michigan resident here and on Form 4884. See
states. (3) Attribute: To assign income by use of allocation
Form 4884 and page 16.
and/or apportionment.
Line 11: Enter other income subject to federal income tax,
such as alimony, prizes, unemployment, state and local tax
Income Allocation
refunds, gambling winnings, or jury duty fees and identify the
Line 5: Wages, salaries, tips, etc.
source. This income, except as noted below, is allocated to the
state you lived in when you received it.
Example: You reported $50,000 in wages on your U.S. Form
• Col. B: Enter “other income” received while a Michigan
1040. Of this, $30,000 was earned in Michigan. Enter $50,000
in column A, $30,000 in column B, and $20,000 in column C.
resident. Nonresidents must include Michigan lottery
• Col. B: Part-year residents enter salaries and wages
winnings won after December 31, 1996, and winnings won
from casinos or licensed horse tracks located in Michigan.
received for the period you were a Michigan resident plus
any wages earned in Michigan after your residency changed.
Line 13: Enter your total adjustments to income from U.S.
Nonresidents enter salaries and wages earned in Michigan.
Form 1040 or 1040A. Allocate or apportion these items in the
Non-qualified stock options earned in Michigan are allocated
following ways:
to Michigan.
• Contributions to IRAs, SEP, SIMPLE, and qualified plans are
• Col. C: Residents of reciprocal states enter all wages
apportioned by the ratio of Michigan wages or self-employment
earned in Michigan plus wages earned in another state. See
income to total wages or self-employment income.
"Reciprocal States" on page 8.
• Moving expenses are allocated to the state of destination. If
Line 6: Nonbusiness interest and dividend income is
you moved into Michigan, enter these expenses in column B. If
attributable to the state of residence when received.
you moved out of Michigan, enter these expenses in column C.
• Col. B: Enter the total interest and dividend income you
• The deduction for self-employment tax is apportioned by
received while a Michigan resident.
the ratio of self-employment earned in Michigan to total self-
employment income.
Line 7: Enter income from U.S. Schedules C and F. Allocate
• The deduction for self-employed health insurance and penalty
business or farm income, including interest and dividends, to the
state where the business operates no matter where it is registered.
for early withdrawal are allocated to the state you lived in when
If the business activity is in Michigan and in another state, use a
it was paid.
Schedule of Apportionment (Form MI-1040H) to apportion this
Describe these adjustments on the line given or attach a
income. If you have income from more than one business, the
detailed schedule.
income from each must be allocated and apportioned separately.
• Col. B: Enter the amount of these adjustments allocated or
Do this on a separate schedule, then enter the totals in columns B
apportioned to Michigan.
and C. Attach all schedules to your return and identify the state
where the business or farm is located.
Line 14: Subtract line 13 from line 12 and enter totals in each
• Col. B: Enter the business or farm income earned in Michigan.
column. The amount in column A should equal MI-1040, line
10. If the column C total is more than zero, enter it on Michigan
Line 8: If you are allocating your income, complete an
Schedule 1, line 11. If the column C total is less than zero, enter
Adjustments of Capital Gains and Losses (Form MI-1040D) and/
it as a positive amount on Michigan Schedule 1, line 4. Out-of-
or Adjustments of Gains and Losses From Sales of Business
state losses cannot reduce Michigan taxable income.
Property (Form MI-4797) to allocate gains/losses. Enter in
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
for personal and dependent exemptions. Note: If one spouse
column E, line 18b(2). If you are not allocating your income,
was a full-year Michigan resident and the other a part-year
enter in column 8A and 8B the gains/losses from the U.S.
or nonresident, and you are filing a joint return, complete the
Schedule D or U.S. Form 4797.
Worksheet on page 59. Do not complete lines 15 through 18.
Line 9: Enter income from U.S. Schedule E. Allocate to
Special Note: Part-year residents of a renaissance zone must
Michigan net rents and royalties from real and tangible personal
use Schedule NR to determine their subtraction. Enter total
property located in Michigan. Allocate income or loss to the state
income in column A, income received as a nonresident of the
where the business, estate, or trust operates, no matter where it is
zone in column B, and income received as a resident of the
registered. If the business activity is in Michigan and in another
zone in column C. Enter the column C amount on Michigan
state, use Form MI-1040H to apportion this income. Describe
Schedule 1, line 15. Full-year Michigan residents should not
prorate their exemption allowance.
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