Moved from Michigan to Idaho Mid-Year: Which State Tax Returns Do You File?
Answer
You file two part-year returns. Michigan taxes the income you received while you lived there, Idaho taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · MichiganForm MI-1040 with Schedule NR
File a Michigan part-year return covering the months you lived in Michigan. A part-year resident of Michigan reports the income received while a Michigan resident, plus any Michigan-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · IdahoForm 43 (part-year resident)
File a Idaho part-year return covering the months you lived in Idaho. A part-year resident of Idaho reports the income received while a Idaho resident, plus any Idaho-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Michigan | Idaho | |
|---|---|---|
| Taxes wages | Yes — flat | Yes — flat |
| Reciprocity partners | 6 (Form MI-W4) | None |
| Convenience rule | No | No |
| Nonresident return | Form MI-1040 with Schedule NR | Form 43 |
| Part-year return | Form MI-1040 with Schedule NR | Form 43 (part-year resident) |
| Credit for other-state tax | Form MI-1040 (credit for income tax imposed by another state) | Form 39NR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | No |
| Revenue department | Michigan Department of Treasury | Idaho State Tax Commission |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Idaho and working in Michigan gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Michigan → IdahoBoth states — credit offsets the double tax
- Remote worker: Michigan → IdahoHome state only
- 1099 contractor: Michigan → IdahoHome state, plus the client state if you work there
Other Michigan pairs
Questions people actually ask
I moved from Michigan to Idaho mid-year. Do I have to file in both states?
You file two part-year returns. Michigan taxes the income you received while you lived there, Idaho taxes the income you received after the move, and each state prorates your deductions and credits to its own slice of the year. The date you changed domicile is the dividing line.
How do I split my income between Michigan and Idaho?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Michigan resident belongs on the Michigan return and income received afterwards on the Idaho return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Michigan and Idaho rules on this page were last checked against Michigan Department of Treasury and Idaho State Tax Commission on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Michigan Department of Treasury — individual income taxaccessed 2026-08-07
- Idaho State Tax Commission — individual income taxaccessed 2026-08-07