State taxes

[matto1]

Hello,

I have a child who moved from Michigan to New Mexico in October.

My child earned no income in New Mexico, only in Michigan before moving.

Do I need to file a New Mexico state return for him? Should I file a New Mexico state return for him? My default would be to file the regular Michigan return, since that's where all of the money was earned, as I don't believe that would have any impact on the amounts due or refunded.

Thanks for any comments.

[DianeW777 · Accepted solution]

File the federal and the Michigan (MI) tax returns. The New Mexico (NM) return is not required to be filed since there was no income from NM during the residency period. 

• Who is required to file a NM return?
• Who is required to file a MI return? -  See page 3 --The exemption allowance for 2025 is $5,800

[matto1]

Thanks you!