shf1957
Level 7
a month ago
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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!