Mich. Admin. Code R 206.5 — Residency; determination guidelines

Rule 5. (1) A person who is domiciled in this st ate is a resident of this state.
"Domicile" means the fixed, permanent, and principal home to which a person,
wherever temporarily located, always intends to return. A person may have several
residences or dwelling places but only may have 1 domicile at a particular time.
Domicile, once established, is not lost until there is a concurrence of all of the
following:
(a) The specific intent to abandon the old domicile.
(b) The intent to acquire a specific new domicile.
(c) Actual physical presence in the new state of domicile. Generally, the
domicile of the wife follows that of the husband.
(2) To overcome the presumption of residency, as stated in subrule (1), a taxpayer
shall present detailed factual data to the de partment. Factors to be considered in
determining a taxpayer's residency or domicil e include where he keeps his most
important possessions, houses his family, votes, maintains club and lodge

memberships, buys automobile licenses, maintains a mailing address and banks,
operates a business, or sues for di vorce. However, no one of these factors is
controlling. The failure of a person to pay in come taxes in the state to which he claims
to have domicile is very significant.
(3) A person whose residency cannot be determined by the above guidelines
shall be deemed a resident of Michigan if he lives within the state for not less than 183
days during the tax year or for more than 1/2 the days during a taxable year of less than
12 months.