Mich. Admin. Code R. 206.13 - Exemption allowance; proration for nonresident or part-year resident; death of taxpayer
Rule 13.
(1) A
person who is permanently leaving Michigan and is filing a final federal return
covering less than 12 months shall file a Michigan return covering the same
period and prorate the exemption allowance on the basis of months in Michigan
during the calendar year to 12 months.
(2) A proration of the exemption allowance is
not required because of the death of the taxpayer during the tax
year.
Notes
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