Section 206.14. Moving expenses.

Persons moving into or out of the state of Michigan 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 Michigan 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 separate 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.

History: 1979 AC.