Living in Mexico with a mail forwarding service in Michigan, where we never lived nor worked. Are we required to file a Michigan income tax return?

[DoninGA]

No, there is no reason to file a Michigan state tax return since you have not lived or worked in Michigan.  Nor would you need to file a state return if you do not have any Michigan sourced income.

[rjs]

If you file a federal tax return with your Michigan address, you might get a letter from the Michigan Department of Treasury saying that you should file a Michigan tax return. You will have to reply to the letter explaining that you did not live or work in Michigan and have no income from Michigan sources. You should also explain why you have a Michigan address on your federal tax return.