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Moved from Michigan to Missouri Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Michigan source can still pull a nonresident filing along with it.

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

  1. 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.

  2. 2Part-year return · MissouriForm MO-1040 with Form MO-NRI

    File a Missouri part-year return covering the months you lived in Missouri. A part-year resident of Missouri reports the income received while a Missouri resident, plus any Missouri-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

 MichiganMissouri
Taxes wagesYes — flatYes — graduated
Reciprocity partners6 (Form MI-W4)None
Convenience ruleNoNo
Nonresident returnForm MI-1040 with Schedule NRForm MO-1040 with Form MO-NRI
Part-year returnForm MI-1040 with Schedule NRForm MO-1040 with Form MO-NRI
Credit for other-state taxForm MI-1040 (credit for income tax imposed by another state)Form MO-CR
Nonresident safe harbourNone publishedNone published
Local income taxYesYes
Revenue departmentMichigan Department of TreasuryMissouri Department of Revenue
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Missouri and working in Michigan gives:Two part-year returns.

Missouri to Michigan →

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.

Other Michigan pairs

Questions people actually ask

I moved from Michigan to Missouri mid-year. Do I have to file in both states?

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Michigan source can still pull a nonresident filing along with it.

How do I split my income between Michigan and Missouri?

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 Missouri 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 Missouri rules on this page were last checked against Michigan Department of Treasury and Missouri Department of Revenue 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.