Mich. Admin. Code R 206.14 — Moving expenses

Rule 14. Persons moving into or out of th e state of Michig an 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.

Figure for 206.14 (1 of 4)

Note: The Michigan income is reduced by the moving expenses.
(b) Example 2. Taxpayer moves to Michig an and his reimbursed expenses
exceeded the amount that could be deducted on his federal return.

Figure for 206.14 (2 of 4)

Note: Reimbursed moving expenses include reimbursement for the cost of selling
a house in former state, as this is a se parate 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.

Figure for 206.14 (3 of 4)

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.

Figure for 206.14 (4 of 4)

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