206.13 Exemption allowance; proration for nonresident or part-year

resident; death of taxpayer. Rule 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. History: 1979 AC; 1998 - 2000 AACS.