Moved from Nevada to Michigan Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Michigan. Nevada levies no personal income tax, so nothing is due for the part of the year you lived there. A Michigan part-year return covers the income you received after the move, with deductions and credits prorated to that period.
Last verified
Coming from a state with no income tax means arriving with no Michigan withholding history and no prior-year liability to base estimates on. The first Michigan return is where that catches up, so the withholding start date matters.
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. Nevada has no wage income tax, so there is nothing to file for the earlier part of the year.
The two states, side by side
| Nevada | Michigan | |
|---|---|---|
| Taxes wages | No | Yes — flat |
| Reciprocity partners | None | 6 (Form MI-W4) |
| Convenience rule | No | No |
| Nonresident return | Not applicable | Form MI-1040 with Schedule NR |
| Part-year return | Not applicable | Form MI-1040 with Schedule NR |
| Credit for other-state tax | No income tax | Form MI-1040 (credit for income tax imposed by another state) |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | Yes |
| Revenue department | Nevada Department of Taxation | Michigan Department of Treasury |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Michigan and working in Nevada gives:One part-year return — the state you left.
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: Nevada → MichiganWork state only
- Remote worker: Nevada → MichiganNo state income tax on your wages
- 1099 contractor: Nevada → MichiganClient state only, if you work there
Other Nevada pairs
Questions people actually ask
I moved from Nevada to Michigan mid-year. Do I have to file in both states?
One return, filed in Michigan. Nevada levies no personal income tax, so nothing is due for the part of the year you lived there. A Michigan part-year return covers the income you received after the move, with deductions and credits prorated to that period.
How do I split my income between Nevada and Michigan?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Nevada resident belongs on the Nevada return and income received afterwards on the Michigan return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Nevada and Michigan rules on this page were last checked against Nevada Department of Taxation and Michigan Department of Treasury 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.
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07
- Michigan Department of Treasury — individual income taxaccessed 2026-08-07