Hal_Al
Level 15

State tax filing

It's actually a good question and I don't know if MI bothers to verify it.  I suspect the official answer is you need to actually file it.  You do not need to provide proof that you actually file it, just give MI a copy.  If they want proof, they'll ask.

But I further suspect that as long the Toledo tax on the city return matches box 19 of your W-2, you really don't need to file it.