Select cities in Michigan have an income tax. If you lived or worked in one of these cities in 2019, you may need to file a city tax return (or multiple city tax returns).
You should file a city income tax return if you owe tax, are due a refund, or your AGI (resident return) or wages (part-year or nonresident return) exceeds your exemption allowance.
City residents should file a city return if you filed a federal return even if you do not owe city tax to avoid correspondence from the Michigan Department of Treasury or your city.