Section R. 206.13 - Exemption allowance; proration for nonresident or part-year resident; death of taxpayerRule 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 allowance 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.Mich. Admin. Code R. 206.13
1979 AC; 1998 - 2000 AACS