First, you don't have to file both state returns - your son does.
Second, yes, Michigan and Indiana are reciprocal states - however, what this means is that your son could have asked his Michigan employer to withhold Indiana taxes so that he would file only the Indiana return.
Since that apparently did not happen, your son will need to file a nonresident return in Indiana and a resident return for Michigan.
Please have him to do Michigan return first, then Indiana.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
