Mich. Admin. Code R 206.13 — Exemption allowance; proration for nonresident or part-year

resident; death of taxpayer.
Rule 13. (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 allowa nce 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.