Michigan and the W-2 commuter Question: Every State Pair

Which state taxes you if you live in or work in Michigan. All 100 state pairs for w-2 commuters, with exemption forms and sources.

Michigan at a glance

	Michigan
Taxes wages	Yes — flat
Reciprocity partners	6 (Form MI-W4)
Convenience rule	No
Nonresident return	Form MI-1040 with Schedule NR
Credit for other-state tax	Form MI-1040 (credit for income tax imposed by another state)
Nonresident safe harbour	None published
Local income tax	Yes
Revenue department	Michigan Department of Treasury
Last verified	2026-08-07

Live in Michigan — all 50 outbound pairs

You live in Michigan. Pick the work in.

Work in	Answer
Alabama	Both states — credit offsets the double tax
Alaska	Home state only
Arizona	Both states — credit offsets the double tax
Arkansas	Both states — credit offsets the double tax
California	Both states — credit offsets the double tax
Colorado	Both states — credit offsets the double tax
Connecticut	Both states — credit offsets the double tax
Delaware	Both states — credit offsets the double tax
District of Columbia	Nonresidents are exempt by statute
Florida	Home state only
Georgia	Both states — credit offsets the double tax
Hawaii	Both states — credit offsets the double tax
Idaho	Both states — credit offsets the double tax
Illinois	Reciprocal agreement — file the exemption form
Indiana	Reciprocal agreement — file the exemption form
Iowa	Both states — credit offsets the double tax
Kansas	Both states — credit offsets the double tax
Kentucky	Reciprocal agreement — file the exemption form
Louisiana	Both states — credit offsets the double tax
Maine	Both states — credit offsets the double tax
Maryland	Both states — credit offsets the double tax
Massachusetts	Both states — credit offsets the double tax
Minnesota	Reciprocal agreement — file the exemption form
Mississippi	Both states — credit offsets the double tax
Missouri	Both states — credit offsets the double tax
Montana	Both states — credit offsets the double tax
Nebraska	Both states — credit offsets the double tax
Nevada	Home state only
New Hampshire	Home state only
New Jersey	Both states — credit offsets the double tax
New Mexico	Both states — credit offsets the double tax
New York	Both states — credit offsets the double tax
North Carolina	Both states — credit offsets the double tax
North Dakota	Both states — credit offsets the double tax
Ohio	Reciprocal agreement — file the exemption form
Oklahoma	Both states — credit offsets the double tax
Oregon	Both states — credit offsets the double tax
Pennsylvania	Both states — credit offsets the double tax
Rhode Island	Both states — credit offsets the double tax
South Carolina	Both states — credit offsets the double tax
South Dakota	Home state only
Tennessee	Home state only
Texas	Home state only
Utah	Both states — credit offsets the double tax
Vermont	Both states — credit offsets the double tax
Virginia	Both states — credit offsets the double tax
Washington	Home state only
West Virginia	Both states — credit offsets the double tax
Wisconsin	Reciprocal agreement — file the exemption form
Wyoming	Home state only

Work in Michigan — all 50 inbound pairs

The work or the employer is in Michigan. Pick where you live.

Live in	Answer
Alabama	Both states — credit offsets the double tax
Alaska	Work state only
Arizona	Both states — credit offsets the double tax
Arkansas	Both states — credit offsets the double tax
California	Both states — credit offsets the double tax
Colorado	Both states — credit offsets the double tax
Connecticut	Both states — credit offsets the double tax
Delaware	Both states — credit offsets the double tax
District of Columbia	Both states — credit offsets the double tax
Florida	Work state only
Georgia	Both states — credit offsets the double tax
Hawaii	Both states — credit offsets the double tax
Idaho	Both states — credit offsets the double tax
Illinois	Reciprocal agreement — file the exemption form
Indiana	Reciprocal agreement — file the exemption form
Iowa	Both states — credit offsets the double tax
Kansas	Both states — credit offsets the double tax
Kentucky	Reciprocal agreement — file the exemption form
Louisiana	Both states — credit offsets the double tax
Maine	Both states — credit offsets the double tax
Maryland	Both states — credit offsets the double tax
Massachusetts	Both states — credit offsets the double tax
Minnesota	Reciprocal agreement — file the exemption form
Mississippi	Both states — credit offsets the double tax
Missouri	Both states — credit offsets the double tax
Montana	Both states — credit offsets the double tax
Nebraska	Both states — credit offsets the double tax
Nevada	Work state only
New Hampshire	Work state only
New Jersey	Both states — credit offsets the double tax
New Mexico	Both states — credit offsets the double tax
New York	Both states — credit offsets the double tax
North Carolina	Both states — credit offsets the double tax
North Dakota	Both states — credit offsets the double tax
Ohio	Reciprocal agreement — file the exemption form
Oklahoma	Both states — credit offsets the double tax
Oregon	Both states — credit offsets the double tax
Pennsylvania	Both states — credit offsets the double tax
Rhode Island	Both states — credit offsets the double tax
South Carolina	Both states — credit offsets the double tax
South Dakota	Work state only
Tennessee	Work state only
Texas	Work state only
Utah	Both states — credit offsets the double tax
Vermont	Both states — credit offsets the double tax
Virginia	Both states — credit offsets the double tax
Washington	Work state only
West Virginia	Both states — credit offsets the double tax
Wisconsin	Reciprocal agreement — file the exemption form
Wyoming	Work state only

Michigan in the other situations

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