Michigan · Regulations
R 206.1 to 206.33 — Income Tax
33 sections
33 sections
- R 206.1R 206.1 "Business income" defined.
- R 206.2R 206.2 Employee.
- R 206.3R 206.3 Employer.
- R 206.4R 206.4 "Household income" defined.
- R 206.5R 206.5 Residency; determination guidelines.
- R 206.6R 206.6 Income from obligations and securities of states other than Michigan.
- R 206.7R 206.7 Add back of taxes on or measured by income.
- R 206.8R 206.8 Losses on sale or exchange of United States obligations; reporting.
- R 206.9R 206.9 Interest income and gains from sale or disposal of United States obligations exempted from state taxation; treatment; interest on federal income tax refunds.
- R 206.10R 206.10 Compensation for service in the armed forces of the United States; treatment.
- R 206.11R 206.11 Rescinded.Repealed
- R 206.12R 206.12 Allocation and apportionment of income; adjustments.
- R 206.13R 206.13 Exemption allowance; proration for nonresident or part-year resident; death of taxpayer.
- R 206.14R 206.14 Moving expenses.
- R 206.15R 206.15 Credit for income tax withheld from compensation.
- R 206.16R 206.16 Credit allowed resident for income tax paid to other states.
- R 206.17R 206.17 City income tax credit.
- R 206.18R 206.18 Rescinded.Repealed
- R 206.19R 206.19 Adjustment of pre-tax gains or losses.
- R 206.20R 206.20 Withholding generally.
- R 206.21R 206.21 Failure to withhold; withholding less than correct amount; liability of employer.
- R 206.22R 206.22 Overwithholding or withholding in error.
- R 206.23R 206.23 Withholding tax returns.
- R 206.24R 206.24 Withholding exemption certificate.
- R 206.25R 206.25 "Homestead" defined.
- R 206.26R 206.26 Property taxes claimable for homestead property tax credit; sale of property; apportionment of taxes; computation of credit.
- R 206.27R 206.27 Homestead property tax credit; "owner" defined.
- R 206.28R 206.28 Homestead property tax credit; renter.
- R 206.29R 206.29 Homestead property tax credit; separation or divorce of claimants.
- R 206.30R 206.30 Homestead property tax credit; part-year resident.
- R 206.31R 206.31 Homestead property tax credit; death of taxpayer.
- R 206.32R 206.32 Veteran's homestead property tax credit.
- R 206.33R 206.33 Income tax return preparers.