Mich. Admin. Code R. 206.13
Exemption allowance; proration for nonresident or part-year resident; death of taxpayer.
(By authority conferred on the department of treasury by sections 3 and 13 of 1941 PA 122, sections 9 and 83 of 1965 PA 380, and sections 471 and 520 of 1967 PA 281, MCL 205.3, 205.13, 16.109, 16.183, 206.471 and 206.520.)Customer Service Bureau
- (1) A person who is permanently leaving Michigan and is filing a final federal return covering less than 12 months shall file a Michigan return covering the same period and prorate the exemption allowance on the basis of months in Michigan during the calendar year to 12 months.
- (2) A proration of the exemption allowance is not required because of the death of the taxpayer during the tax year.
History: 1979 AC; 1998 - 2000 AACS.