I do not have to file a Federal return as my Adj Gross Income is under 10K, I'm filing single and I am older than 65 (85). My Fed Adj Gross does exceed MI allowed exemption- but that income is all exempt from tax in MI. My Fed adj gross income is my Soc Sec. and my Pension which is non taxable in MI so my Income Subject to tax is "0" (line 14 on MI1040).
