Michigan Resident Tribal Member Form 4013
The Resident Tribal Member Annual Sales Tax Credit (Form 4013) is a Michigan-specific tax credit available to qualifying Resident Tribal Members (RTMs) who reside within their Tribe’s Agreement Area. This credit is designed to offset sales tax burdens for eligible tribal members.
Eligibility Requirements
- Must be a Tribal Member whose principal residence is within the Tribe’s Agreement Area.
- Must be listed on the RTM list submitted to the State of Michigan.
- Only Tribes with implemented Tax Agreements with the State of Michigan are eligible. Check whttps://www.michigan.gov/taxes/tribes for current agreements.
Key Instructions for Form 4013
- Complete Form MI-1040 first: You must file your Michigan Individual Income Tax Return (Form MI-1040) before completing Form 4013.
- Line 4 – Tribal Affiliation: Enter the two-digit Tribal Code. Valid codes include:
- 01 – Bay Mills Indian Community
- 02 – Grand Traverse Band of Ottawa and Chippewa Indians
- 12 – Sault Ste. Marie Tribe of Chippewa Indians
- Line 17 – Proration Percentage: Divide the number of months you resided in the Tribe’s Agreement Area by 12. For example, 9 months = 9/12 = 75%.
- Line 14 – Modified Adjusted Gross Income Cap: The maximum allowable income per qualifying RTM is $118,000. If both spouses are qualifying RTMs, each may claim up to $118,000 (see example below).
Income Allocation for Joint Filers
- If only one spouse is a qualifying RTM, enter only that spouse’s share of Adjusted Gross Income (AGI) on Line 7.
- If both spouses are qualifying RTMs, each may claim their share of AGI up to $118,000.
- Example: Spouses A and B file jointly. Combined AGI = $170,000. Spouse A’s share = $130,000; Spouse B’s share = $40,000. Spouse A claims $118,000 (max), Spouse B claims $40,000. Total on Line 14 = $158,000.
Filing and Mailing Instructions
- Do not attach Form 4013 to your MI-1040. Fold it and leave it loose in the envelope.
- If amending Form 4013, file a new form separately. Do not include a copy of MI-1040 unless amending both forms.
- Mail to: Michigan Department of Treasury, Lansing, MI 48956.
Rounding Rules
- Round down amounts less than 50 cents.
- Round up amounts of 50 through 99 cents.
- Do not enter cents on the form.
Additional Notes
- Public assistance payments made directly to an RTM under a tribal supplemental assistance program (qualifying under the Tribal General Welfare Exclusion Act of 2014) may be included on Line 10.
- Maintain records or notes to verify income allocation for joint accounts. Co-owners are presumed to have equal contributions unless evidence shows otherwise.
Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions before filing.