All corporations including subchapter S corporations must file a corporate return. A husband and wife may file a joint or separate return. The total Ionia Taxable Income of both spouses must be included on a joint return, each spouse must be included in the heading, and both must sign the return. A spouse cannot be claimed as a dependent on a separate return and dependents can be claimed only by the spouse who would be entitled to claim such dependents under the Federal Internal Revenue Code. Additional exemptions are allowed for paraplegic, quadriplegic, hemiplegics, totally disabled, blind, deaf, and 65 years of age or older.
Disabled status is verified with the State of Michigan.
The executor, administrator or survivor must file the final return and any other return due for the decedent. A joint return may be filed by the surviving spouse and the executor or administrator. The return must be signed by the surviving spouse and the executor or administrator. If an executor or administrator has not been appointed the surviving spouse may file a joint return. If a refund is due, and the claimant is not a surviving spouse, Federal Form 1310 must be filed with the return.