Mich. Admin. Code R. 206.14

Current through Vol. 24-19, November 1, 2024

Section R. 206.14 - Moving expenses

Rule 14. Persons moving into or out of the state of Michigan shall allocate all adjustments to gross income resulting from the move to the state of destination as shown in the following examples:

(a) Example 1. Wage earner moves to Michigan.

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Note: The Michigan income is reduced by the moving expenses.

(b) Example 2. Taxpayer moves to Michigan and his reimbursed expenses exceeded the amount that could be deducted on his federal return.

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Note: Reimbursed moving expenses include reimbursement for the cost of selling a house in former state, as this is a separate transaction not included in the computation of the gain from the sale of the residence.

Note: Taxpayer's excess reimbursed moving expense is taxable in Michigan.

(c) Example 3. Wage earner moves from Michigan to another state.

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Note: Taxpayer's subtraction of income attributable to state of destination is reduced by the moving expense.

(d) Example 4. Taxpayer moving out of Michigan whose reimbursed moving expenses exceeded the amount that could be deducted on his federal return.

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Note: Taxpayer's subtraction of income attributable to state of destination includes the excess reimbursed moving expense.

Mich. Admin. Code R. 206.14

1979 AC