Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
How to Determine if I am Required to File a Michigan Return
Determine Your Filing Requirement Based on Residency
Full Year Residents of Michigan
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 2024 tax year, each Michigan personal and dependent exemption allowance is $5,600 plus $3,300 for each eligible special exemption.
Part-Year Residents of Michigan
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):
Non-Residents of Michigan
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):
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 2024 tax year, each Michigan personal and dependent exemption allowance is $5,600 plus $3,300 for each eligible special exemption.
If you lived in a reciprocal state. (Reciprocal states: 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):
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):