Moved from Michigan to Tennessee Mid-Year: Which State Tax Returns Do You File?
Answer
Tennessee asks for nothing. Your last state return is the Michigan part-year return covering the months before you moved; after that date Michigan has no claim on income from outside the state, and Tennessee has no personal income tax to impose.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Michigan taxes everything you received while you still lived there.
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. Tennessee has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Michigan | Tennessee | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | 6 (Form MI-W4) | None |
| Convenience rule | No | No |
| Nonresident return | Form MI-1040 with Schedule NR | Not applicable |
| Part-year return | Form MI-1040 with Schedule NR | Not applicable |
| Credit for other-state tax | Form MI-1040 (credit for income tax imposed by another state) | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | Yes | No |
| Revenue department | Michigan Department of Treasury | Tennessee Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Tennessee and working in Michigan gives:One part-year return — the state you moved to.
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 → TennesseeHome state only
- Remote worker: Michigan → TennesseeHome state only
- 1099 contractor: Michigan → TennesseeHome state only — estimated payments
Other Michigan pairs
Questions people actually ask
I moved from Michigan to Tennessee mid-year. Do I have to file in both states?
Tennessee asks for nothing. Your last state return is the Michigan part-year return covering the months before you moved; after that date Michigan has no claim on income from outside the state, and Tennessee has no personal income tax to impose.
How do I split my income between Michigan and Tennessee?
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 Tennessee return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Michigan and Tennessee rules on this page were last checked against Michigan Department of Treasury and Tennessee 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.
- Michigan Department of Treasury — individual income taxaccessed 2026-08-07
- Tennessee Department of Revenue — individual income taxaccessed 2026-08-07