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Michigan Department of Treasury 
5537 (Rev. 03-21) 
                                                                                                                                 MI-1041 Schedule NR 

2021 MICHIGAN Fiduciary Nonresident Schedule 
Issued under authority of Public Act 281 of 1967, as amended.  
Nonresident estates and trusts must include MI-1041 Schedule NR with Form MI-1041. 
Name of Estate or Trust                                                                                                    Federal Employer Identification Number (FEIN) 

INCOME ALLOCATION (Include all applicable federal schedules.) 
                                                                                                                           A     B        C 
INCOME (from U.S. Form 1041)                                                                                               Total Michigan Other States 
1.  Interest income ..........................................................................................    1. 
2.  Dividends ................................................................................................... 2. 
3.  Business income or (loss)  .........................................................................          3. 
4.  Capital gain or (loss) (from MI-1041D, line 15A)  .......................................                     4. 
5.  Rents, royalties, partnerships, other estates or trusts, etc.  .......................                        5. 
6.  Farm income or (loss) ................................................................................        6. 
7.  Ordinary gain or (loss) from U.S. Form 4797 (see instructions) ................                               7. 
8.  Other income. Describe:  _____________________________________                                                8. 

9.   Total income.  Add lines 1 through 8........................................................                 9. 

DEDUCTIONS (from U.S. Form 1041) 
10.  Interest.......................................................................................................  10. 
11.  Taxes  .........................................................................................................  11. 
12.  Fiduciary fees  ............................................................................................  12. 
13.  Charitable deduction..................................................................................  13. 
14.  Attorney, accountant, and return preparer fees  .........................................  14. 
15.  a.  Other deductions ...................................................................................  15a. 
     b.  Other Michigan adjustments (see instructions).  ....................................  15b. 

16.  Subtotal.  Add lines 10 through 15b .........................................................  16. 

17.  Adjusted total income or (loss).  Subtract line 16 from line 9  ....................  17. 
18.  Income distribution deduction....................................................................            18. 
19.  Estate tax deduction (including certain generation-skipping taxes)  ..........  19. 
20.  Qualified business income deduction. Include U.S. Form 8995 or 
     8995-A  .......................................................................................................  20. 
21.  Exemption..................................................................................................  21. 

22.  Total deductions.  Add lines 18 through 21                .............................................  22. 
23.  Total income of fiduciary before tax and capital loss limitation adjustment. 
     Subtract line 22 from line 17......................................................................          23. 

FIDUCIARY TAXABLE INCOME 
24.  Fiduciary’s Michigan capital loss from line 15B of MI-1041D. Enter loss 
     as a positive number. Do not enter a number if line 15B is a capital gain.                                   24. 
25.  Taxes imposed on or measured by Michigan income deducted on 
     U.S. Form1041  .........................................................................................  25. 

26.  Combine line 23 column B, and lines 24 and 25 .......................................  26. 
27.  Fiduciary’s Michigan capital loss from line 16 column E of the MI-1041D. 
     Enter the loss as a positive number............................................................  27. 
28.  Income taxable to fiduciary. Subtract line 27 from line 26. Enter here 
     and on MI-1041, line 12..............................................................................        28. 

2021 MI-1041 Schedule NR, Page 2 

          Instructions for MI-1041 Schedule NR, Fiduciary Nonresident Schedule 
Purpose                                                            Line 8: Enter other income not included on lines 1 through 7.  
Use this  form to compute the income attributable to Michigan      Include  federal  taxable  income  of Electing Small  Business 
for nonresident estates or trusts.                                 Trusts from  the  ESBT  Tax  Worksheet  attached  to  the  
                                                                   U.S. Form    1041. Also submit a copy of the worksheet with 
General Instructions                                               the Michigan return. Include the excess business loss from       
                                                                   MI-461, line 10 as positive numbers in the appropriate 
Income,    deductions,   and       computations on   lines 1
                                                                   columns.  
through 23 are comparable to the U.S. Form           1041. In 
column A, enter the corresponding amounts from the                 If you are a direct or indirect member of a flow-through entity 
U.S.  Form 1041.      See “Line-by-Line” instructions for          that elected to pay the Michigan flow-through entity tax and 
additional information.  In column B, enter Michigan’s portion     apportioned the flow-through income using an MI-1040H, take 
of the income. In column C enter the non-Michigan portion.         the result of one minus the apportionment percentage from        
                                                                   MI-1040H, line 8, and multiply that amount by your share 
The following income is subject to Michigan tax and should be 
                                                                   of those taxes paid and reported to you by that flow-through 
entered in column B on lines 1 through 8: 
                                                                   entity and deducted on the flow-through entity’s federal tax 
  • Income earned, received, or acquired in Michigan               return. Enter that result in column B as a negative number and 
  • Income from personal services performed in Michigan            in column C as a positive number. Do not enter an amount in 
  • Income from real or tangible personal property located in      column A for this adjustment. 
    Michigan                                                       Line  15b: Enter income and related expenses from Michigan 
  • Income, including interest, dividend, and other portfolio      oil and gas and nonferrous metallic minerals extraction to 
    income, from a business, trade, profession, or occupation      the  extent  subject  to  Michigan  severance  tax  and  included 
    conducted in Michigan. If the business activity is in          in federal taxable income in column B.  Enter any Michigan 
    Michigan and in another state, complete and include            net  operating loss (NOL) deduction in column B.  Enter the 
    Schedule of Apportionment (Form MI-1040H) to apportion         entire  federal  NOL  deduction, if any, in column C. Include 
    this income.                                                   documentation to support each adjustment. 
  • Income of Electing Small Business Trust.                       Line  25:  Enter taxes deducted on U.S.  Form  1041, line 11, 
                                                                   which were imposed on Michigan income, such as State or city 
The following income received by a nonresident estate or trust is  income taxes. 
not subject to Michigan tax and should be entered in column C, 
on lines 1 through 8:                                              Do  not  include  the  allocated  share  of  taxes paid by  a  flow-
                                                                   through entity under the Michigan flow-through entity tax and 
  • Income from annuities                                          deducted on the flow-through entity’s federal tax return on this 
  • Retirement and pension income                                  line. 
  • Nonbusiness interest income                                    Line 26: Combine line 23 column B, and lines 24 and 25. If       
  • Nonbusiness dividends                                          line 26 is less than zero, enter as a negative number. Do not 
                                                                   enter “0” if the amount is less than zero. 
  • Income from a business, trade, profession, or occupation 
    not conducted in Michigan. 
           LINE-BY-LINE INSTRUCTIONS 
Line  4:  Complete    Adjustments of  Capital  Gains and  Losses 
(MI-1041D) before completing this line. Enter in column A, 
the federal gain or (loss) from MI-1041D, line 15, column A. 
Enter in column B the Michigan gain or (loss) from MI-1041D,  
line 15, column A. Enter the difference in column C. 
Line     7:  Complete Adjustments of Gains and Losses from 
Sales of Business Property   (MI-4797) before completing this 
line if the gain/loss on the U.S. Form 4797  is from the sale 
of business property located in Michigan and the property 
was acquired prior to October 1, 1967, or if you have  gains/ 
losses from property subject to allocation and apportionment 
provisions. Enter the Michigan portion from MI-4797, line 17 
in column B. Enter the difference in column C.