According to the Michigan MI-1040 Instructions, you must file a return if you owe a tax liability amount, are due a refund, or your Adjusted Gross Income (AGI) exceeds your exemption allowance; you should also file a Michigan return if you have filed a federal return.
If you are a dependent and can be claimed on your parents return, and your AGI is $1,500 or less if single or married filing separate, or $3,000 or less if filing a joint return, you will not be required to file a return unless you are claiming a refund of withholding.
Michigan has a reciprocal agreement with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Michigan residents pay only Michigan income tax on their salaries and wages earned in any of these states.
For more information, see: