Individual Income Tax for International Students - Webinar - March 2026 - University of Michigan

Sep 19, 2026

A University of Michigan Treasury Outreach webinar handout explains how federal and Michigan state taxes differ for international students. It clarifies that federal obligations fall under IRS authority and are governed by the Internal Revenue Code, while Michigan state taxes are administered by the Michigan Department of Treasury under Michigan Compiled Laws. It also outlines Michigan filing expectations, introduces key definitions such as taxpayer and person, and emphasizes the educational, non-legal nature of the materials.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages37

Reading Time13 min

AccessFree to download

Presentation Purpose

Understanding Treasury and Taxes

What is Michigan Treasury?

Tax Orientation

Key Term Definitions

Federal Taxes vs. State Taxes

Individual Income Tax for International Students University of Michigan Webinar March 2026 Treasury Outreach Disclaimer This handout is provided as part of a presentation and is for illustrative purposes only. The content does not carry the weight of law, bulletins, or rulings . Therefore, it should only be used as an aid for understanding concepts, taking notes, and reference based on the material presented. The topics covered, screenshots provided, and guidance supplied is subject to change . The most current Treasury information on this topic is [available at](available at michigan.gov/taxes)[ ](available at michigan.gov/taxes)[michigan.gov/taxes](available at michigan.gov/taxes). Presentation Purpose ► distinguish federal from state taxes and income tax components ► explain Michigan filing requirements and identify who must file a Michigan income tax return ► provide filing instructions and guidance Understanding Treasury and Taxes What is Michigan Treasury? TREASURY’S FOUNDATION EMPLOYEE ENGAGEMENT Commitment to an inclusive environment that values diverse perspectives and cultivates employee recruitment, retention, development, and leadership. CULTURE OF SERVICE Provide complete, accurate, and timely services to all internal and external customers in a professional manner. CONTINUOUS IMPROVEMENT Commitment to proactive and innovative employee-driven solutions in our daily operations and in strategic financial leadership. An innovative, knowledgeable, and dynamic team of skilled communicators, educators, and web architects who create, organize, and produce public education resources on important Treasury adjacent topics – providing stakeholders with straightforward information and feedback opportunities . Tax Orientation ► Federal tax laws, rules, forms, etc . are separate and distinct from each state’stax laws, rules, and forms . ► State tax returns deal with state level taxes but are sometimes built from federal tax return information . Key Term Definitions ► taxpayer: any “person” subject to taxes and rules imposed by a particular tax act or law ► person: 􀂃 individuals 􀂃 business entities (corporations, partnerships, limited liability companies, etc.) 􀂃 other legal entities (trusts, estates, etc.) Federal Taxes vs. State Taxes ► Federal taxes 􀂃 due to = the Internal Revenue Service (IRS) 􀂃 authority = Internal Revenue Code (IRC) 􀂃 usually based on income 􀂃 taxpayer = individuals, businesses, or other legal entities 􀂃 Michigan Treasury cannot advise on federal tax matters ► State taxes in Michigan 􀂃 due to = Michigan Department of Treasury (Treasury) 􀂃 authority = Michigan Compiled Laws (MCLs) 􀂃 can be based on income, business activity, property ownership, or government services 􀂃 taxpayer = individuals, businesses, or other legal entities

FAQs

What is the purpose of this webinar handout?

It distinguishes federal from state taxes and explains Michigan filing requirements for who must file a Michigan income tax return. It also provides general filing instructions and guidance for understanding the topic.

How does federal tax authority differ from state tax authority in Michigan?

Federal taxes are due to the Internal Revenue Service (IRS) and are based on the Internal Revenue Code (IRC). Michigan state taxes are due to the Michigan Department of Treasury and are governed by Michigan Compiled Laws (MCLs).

What does the handout say about the legal weight of its content?

The handout is for illustrative and educational purposes only and does not carry the weight of law, bulletins, or rulings. It should be used as an aid for understanding concepts and taking notes based on the presented material.

Sep 19, 2026

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