Who must file a Michigan individual income tax return?

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.

• If your parents (or someone else) can claim you as a dependent on their return and your AGI is $1,500 or less if single or married filing separately, you do not need to file a return unless you are claiming a refund of withholding.
• If single or married filing separately and your AGI is over $1,500 or if married filing jointly and your AGI is over $3,000, you must file a return.

Important: If your income subject to tax is less than your personal exemption allowance and Michigan income tax was withheld from your earnings, you must file a return to claim a refund of the tax withheld.