You would need to file a MI state tax return if your "State of Residence" is still MI.
What makes you a resident of a state? Generally, you're a resident of a state
if you intend to either stay there permanently, or return there after
a temporary absence. It's where home is – where you come
back to after being away on vacation, business trip, overseas employment, or school. Many factors are considered, not
the least of which are where you are registered to vote, own homestead property
and are licensed to drive.
If you don't intend to return to MI, then you can change your "State of Residence" to "Foreign
or U.S. Possession".
One
of the options in the "State of Residence" field in the
Personal Info interview, is "Foreign or U.S. Possession".
If
you have, in fact, abandoned your previous state and established residence in a
foreign country, you will select "Foreign or U.S. Possession" and
provide the date you established residency in the foreign country.
