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Determine If You Are Required to File a Michigan Individual Income Tax Return

Determine If You Are Required to File a Michigan Individual Income Tax Return

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Use this information to determine if you are required to file Michigan Individual Income Tax return:

Filing Determination

  • Full-Year Residents

    If you are required to file a Federal Income Tax return

    You must file a Michigan Individual Income Tax return, even if you do not owe Michigan tax.

    If you are NOT required to file a Federal Income Tax return

    You must file a Michigan Individual Income Tax return if you have income that would be included in federal adjusted gross income that exceeds your allowed Michigan exemption allowance(s).

    Note: For the 2025 tax year, each Michigan personal and dependent exemption allowance is $5,800 plus $3,400 for each eligible special exemption.

  • Part-Year Residents

    If you had income earned while a Michigan resident and/or income attributable to Michigan as a non-resident

    You must file a Michigan Individual Income Tax return. Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.

  • Nonresidents

    If you had income earned in Michigan and/or attributable to Michigan

    You must file a Michigan Individual Income Tax return. Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.

    If you had income earned in Michigan and/or attributable to Michigan and you are not required to file a Federal Income Tax return

    You must file a Michigan Individual Income Tax Return if your Michigan income exceeds your prorated exemption allowance.

    Note: For the 2025 tax year, each Michigan personal and dependent exemption allowance is $5,800 plus $3,400 for each eligible special exemption.

    Living in a reciprocal state (Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin)

    If you had Michigan tax withheld from your wages

    You must file a Michigan Individual Income Tax return to claim a refund of Michigan tax withheld. Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.

    If you had business activity, winnings from lottery, casino or licensed horse tracks located in Michigan

    You must file a Michigan Individual Income Tax return. Allocate or apportion business income, including portfolio income (e.g., interest, dividends, capital gains, etc.) to the state where the business operates. All gambling winnings from a Michigan source must be allocated to Michigan even if you are a resident of a reciprocal state. Required forms include (not limited to): MI-1040, Schedule 1, Schedule NR, and Schedule W.