According to the instructions for Michigan Form MI-1040:
- A Michigan Resident is an individual whose permanent home is within the state of Michigan. A temporary absence from the state does not make you a part-year resident.
- A Michigan Part-Year Resident is an individual whose permanent home was moved into or out of the state during the tax year
- A Michigan Nonresident is an individual who is neither a resident, or a part-year resident.
For more information, please refer to the instructions for Form MI-1040.
You can also refer to the following links additional information: