We used to live together in MI, but I moved to MA alone for a new job in June 2006. My spouse is still living and working in MI. Federal tax return wise, it seems that we will have to go with the "married but filing separately" option, but the state tax return seems to be a bit tricky. My questions are-

1) Should I file a MA return as a part-year resident or non-resident? What about MI?
2) It seems that my spouse should file a MI return as a resident. But does she need to file a MA return, although she does not have any MA income? I am asking this as the MA return indicates that I have to provide the information about my spouse too.

Your responses will be much appreciated.

1) Normally, if you file separately on the federal return, the states require you file the same way on the state returns.

2) No. If she has NO MA income, she does NOT have to file a MA return. Just provide your spouse's name and SSN as requested.


If you need my professional tax help, contact me at [email protected].

I have similar situation. If I would like file joint fed return, what should we do with state tax returns? Thank you

If you are filing joint federal return, file joint state tax returns.