You must file a return if you owe tax, are due a refund, or your AGI exceeds your exemption allowance. You should also file a Michigan return if you file a federal return, even if you do not owe Michigan tax. This will eliminate unnecessary correspondence from Treasury.
Important: If your income subject to tax is less than your personal exemption allowance an Michigan income tax was withheld from your earnings, you must file a return to claim a refund of the tax withheld.
You must file a joint Michigan return if you filed a joint federal return. If you filed separate federal returns, you may file separate or joint Michigan returns. You may file a joint return only with your spouse.
Note: File as "single" only if you are NOT married, widowed, divorced or separated under court order.