According to Michigan Instructions for Form MI 1040, “If you file a federal return you must file a Michigan tax return as well, even if you do not owe Michigan tax.”
You must use the same filing status for your Michigan return as you used for your Federal Tax Return.
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: