According to the Michigan instructions for Form 1040-MI, you must file a return if you owe tax, are due a refund amount, or your adjusted gross income (AGI) exceeds your exemption allowance; it is also recommended to file a Michigan state return if you filed for a federal return even if you do not owe Michigan tax.
If you can be claimed as a dependent on your parents tax return, and your AGI amount is $1,500 or less and your filing status is Single or Married Filing Separately, or $3,000 or less and your filing status is Married Filing Jointly, you will not be required to file a Michigan state return unless you are claiming a refund.
Can I file a different filing status than my federal return?
If you filed as Married Filing Jointly on your federal return, you must file a joint return for Michigan as well. If your filing status on your federal return was Married Filing Separately, you may file a separate or joint return for Michigan.
If you originally filed as Married Filing Separately on your Michigan return, you can amend your return to change your status to Married Filing Jointly, however if you originally filed as Married Filing Jointly you cannot amend your return to change your status to Married Filing Separately beyond the due date of the original return.
What if I work in a reciprocal state for Michigan?
The state of Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin. If you are a Resident of Michigan and received wages and salaries from any of the listed states, you are only required to pay Michigan income tax on the earnings you made. Michigan residents may file a withholding form with their employer in a reciprocal state to be claimed as exempt from that state's income tax withholding.
Residents of any reciprocal state working within Michigan are not required to pay tax on salaries or wages earned in Michigan, but will be required to pay tax on business income earned from business activity in Michigan.
For more information, please see:
- Same Sex Couples State Filing
- Is my military income taxable to Michigan?
- How do I deduct the military spouse's income on the Michigan return?
- Which states does Michigan have a reciprocal agreement with?
- What is my residency status for Michigan?