Form 1040Nr Ez Homestead - PDF by xia11902

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									MICHIGAN DEPARTMENT OF
       TREASURY




        2009
               PURPOSE
   To Explain The Filing Requirements

   Give Instructions And Guidelines On
    How To Complete The MI-1040

   Who Must File A Michigan Income Tax
    Return (MI-1040)
    NON RESIDENT ALIENS

   Those Filing A Nonresident Alien
    Federal Return (1040NR or 1040NR-EZ)
    Must File A Michigan Income Tax Return
    If They Have Michigan Income

   Nonresident Aliens Are Nonresidents
    For Michigan Tax Purposes
    NON RESIDENT ALIENS

   As A Nonresident, You Cannot File
    For A Homestead Property Tax
    Credit (MI-1040CR) Or A Home
    Heating Credit (MI-1040CR-7)

   Taxpayer Must Be A Michigan
    Resident To Claim These Credits
      DO I NEED TO FILE AN
          2009 RETURN
   If Adjusted Gross Income (AGI) Is $3,600
    Or Less: NO, Unless You Are Due A
    Refund

   If Adjusted Gross Income (AGI) Is
    Greater Than $3,600: YES

   Michigan Allows The Same Number Of
    Exemptions Allowed Federally
              2009 REMINDERS
   Tax Rate                             4.35%

   Exemption Allowance                 $3,600

   2009 MI-1040 Is Due April 15, 2010

   Statute Of Limitations For A Refund

       Cannot File A Claim For A Refund After 4
        Years From The Due Date Of The Return
               FORMS

   U.S. 1040NR….. Adjusted Gross
    Income Reported On Line 35 Will Be
    Reported On Line 10 Of The MI-1040

   U.S. 1040NR-EZ…Adjusted Gross
    Income Reported On Line 10, Will Be
    Reported On Line 10 Of The MI-1040
MICHIGAN FORMS TO FILE
   Michigan Individual Income Tax Return
    (MI-1040)
   Schedule NR
   Schedule W
   Schedule 1 – Additions & Subtractions
   Schedule 2 – Nonrefundable Credits
MICHIGAN FORMS TO FILE
   Schedule NR
       Allocates Income Between Michigan
        And All Other States

       Prorates The Personal Exemption
        Allowance
MICHIGAN FORMS TO FILE
   Schedule W
       Report State Of Michigan And
        Michigan City Income Tax
        Withholding

       Eliminates Submitting W-2’s With The
        Return
MICHIGAN FORMS TO FILE
   Schedule 1 Additions & Subtractions
       Report Items To Be Added To Or
        Subtracted From AGI To Arrive At
        Taxable Income To Michigan
MICHIGAN FORMS TO FILE
   Schedule 2 Nonrefundable Credits
       Direct Reduction Of The Tax That Is
        Based On A Certain Formula. Any
        Excess Of The Credit Over The Tax
        Due Is Not Refundable
    INCOME SUBJECT TO TAX
   Wages, Salaries, Commissions And
    Other Personal Service Income
    Performed In Michigan
   Business Income In Michigan
   Proceeds From The Michigan Lottery
   Casino Winnings & Horse Racing
    Winnings
    INCOME SUBJECT TO TAX
   Certain Codes Found On Form 1042-S

       (Code 15) – Scholarship Used For Tuition,
        Fees, Books & Supplies Is Tax-Exempt


       (Code 15) – Scholarship Used For Room &
        Board Is Taxable Unless Exempt By Treaty
    INCOME SUBJECT TO TAX
   Certain Codes Found On Form 1042-S

       (Code 18) – Money Received For Teaching Or
        Research Is Taxable Unless Exempt By Treaty


       (Code 19) – Money Received As Compensation
        During Study And Training Is Taxable Unless
        Exempt By Treaty
ELECTRONIC FILING
       ELECTRONIC FILING
   Federal Forms 1040NR And 1040NR-EZ
    Cannot Be E-Filed

   Cannot Use The Fed-State Format
    Michigan Uses To Transmit Both
    Returns
      ELECTRONIC FILING
          STATE-ONLY E-FILE

   For Filers Who Cannot E-File Using
    The Fed-State Option
       ELECTRONIC FILING
           STATE-ONLY E-FILE
   Software Companies That Support The
    State-Only E-File Option Are Available
    On The Treasury Website:

           www.MIfastfile.org
       WHERE TO FILE

   For Refund, Credit Or Zero Returns,
    Mail Return To:

     Michigan Department Of Treasury
           Lansing, MI 48956
       WHERE TO FILE

   For Return With Payment, Mail
    Return To:

     Michigan Department Of Treasury
           Lansing, MI 48929
      CONTACT US
   MICHIGAN INCOME TAX
CUSTOMER CONTACT DIVISION
    TELEPHONE NUMBER
       1-800-827-4000
             Or
  www.michigan.gov/taxes
                 FAQ’S
   Are Nonresident Aliens Required To File
    A Return If They Only Have Income From
    Scholarships?

   As A Nonresident Alien, Can I File For
    The Property Tax/Renters Credit And The
    Home Heating Credit?
                 FAQ’S
   Is There A Contact Number That
    International Students And Scholars
    May Call For Information?

   If I Am Considered A Resident For
    Federal Purposes, Am I A Resident For
    Michigan Income Tax Purposes?
                 FAQ’S
   Am I Required To File A Federal Form
    8843, “Statement For Exempt
    Individuals And Individuals With A
    Medical Condition?

   Can A Nonresident Alien E-File Their
    Federal And State Returns?

								
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