If you re primary residence will not be in New York in 2010, and you will have a year-round address in Michigan and primarily reside at that address, and you file your own taxes at the end of 2010, you ll no longer be a resident of New York. You ll be a resident of Michigan and pay only Michigan income taxes.FYI: Michigan income tax rates are a fixed percentage of income, while New York income taxes are staggered. All in all, Michigan has the better rate, but not by much.
I would say Michigan since New York is so expensive.