Dear Sir or Madamn,

My case is as the following:

Husband( IL resident)+wife ( F1 in Michigan originally from China and arrived in US in Auguest, 2007)


We file federal tax jointly because my husband is a US permanently resident in Illinois.
However we have great difficulty in preparing for our state income tax. I am a F-1 student from China but I have income in Michigan as a graduate assistant in the school which is located in Michigan. Illinois does not require the couple who file federal jointly to file the state income tax jointly. However Michigan does require. Do we need to file state income tax jointly both in Illinois and Michigan? And If I file Michigan income tax, who should be the filler and the spouse.(As in the federal, my husband is the filler and I am the spouse).

Besides IL and Michigan have reciprocal treatments. Does it apply to our case, sine I am the non resident from China and my husband is a permanent resident of Illinois.


Thanks a lot!

File joint return for both the states.
In IL your husband is resident and you are nonresident. You will pay tax only on your husband's income.
In Michigan, you are resident and your husband in nonresident. You will pay tax only on your own income.

Thank you very much!

But the point is that I am not a resident of Michigan. According to Michigan Income tax requirements, I am classified into the non resident. I am a F-1 student from China. And I go to university in Michigan from September, 2007.


So how should I file then?



Thanks!