Incarceration in one state lived in another state

Forum|Forum|5 months ago
February 4, 2026
5 replies
29 views

Client was incarcerated from 4/30/24 to 4/8/25 in WV. Prior to that client resided in MI and returned to MI. How do I classify his resident. Part-time MI and Non-Resident WV or Part-time for both states?

Also, do I file State for WV (Income Tax withheld) or I can just do Michigan showing the WV income and taxes?

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Best answer by IRonMaN

Resident of Michigan. Jailed in WV from 4/24 to 4/25. Came back to Michigan. Earned income in WV since he was on a work release program. From what I figured, I file in both states as part-time resident.

Part-time resident means he was a resident of both states at times during the year.

IRonMaN

Level 15

I believe you would file in both states with MI being the resident state and WV the non-resident state. You should get a credit in MI for the taxes paid in WV.

Slava Ukraini!

T

tomstires

Level 2

Incarecration in generally viewed as a temporary absence from their primary tax home. In your case you client having returned to MI would file their taxes in MI only for 2024 and 2025 unless they had reporatble EARNED income while incarcerated or thereafter in WV.

IRonMaN

Level 15

There was WV tax withheld so I am going to assume that there was also WV income to go along with it.

Slava Ukraini!

T

tomstires

Level 2

If there was withholding than there likely was associated WV nexus earnings requiring a filing of a WV return if they met thefiling requirement threshhold.

BobKamman

Level 15

Where was he convicted? MI, WV or some other state? Had he lived in WV before all this happened?

sjrcpa

Level 15

How did he earn taxable income with WV withholding while incarcerated?

The more I know the more I don’t know.

BobKamman

Level 15

Maybe it's like that guy in Florida who was sentenced to a year in jail but got released during the day so he could work in his home office.

shf1957

Level 6

This is easy... his main home is MI and probably his DL states that. His absence, so be it in Jail/Prison/College etc. etc.. is a temporary absence.... IF he worked or made any taxable income while on his absence in WV.. he would file as a NON RESIDENT for that state.. but for sure he is a RESIDENT for the year in MI. (NOT PART YEAR in either state)

I have had clients in the past under the same type of situation... and Prison is not a residence.. its a correction center... like college is an educational center. ( think of it that way and it will make sense to you) Good Luck!