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  Individual Income Tax
 

  Return to Index of Tax FAQs
 
 Bill for Taxes Due

  Why did I receive this bill?
  What should I do if I received a bill and I do not owe it?
  Why did it take so long for me to receive a bill?
  I sent my payment with my return on time. Where is the payment?
  I sent a check but it has not cleared my financial institution. Will the penalty and interest be waived if I show proof that I sent my payment on time?
  What should I do if I cannot pay my debt in full?
  Where do I send my payment and/or correspondence?
  I agree with the amount due. Can I have the payment taken directly from my checking and/or savings account?
  How do I get a penalty waiver?
  I received this billing and the taxpayer is deceased. What do I do?
  Why is there a penalty on my Individual Income tax return/payment?
  I am having trouble getting through on the phone. Can I ask a question about my bill without talking to a service representative?
  I sent in the payment after filing my income tax return. Why did I receive this bill?
  How do I apply for an Installment Agreement?
  Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?
 
 College/University Students

  More Student Information.
  May I claim a home heating credit if I am a college student?
  I am a college student. May I claim a homestead property tax credit?
  Is the income I earn while a college student taxable?
  I am a Michigan resident attending college and working in another state. Is the income I earn outside Michigan taxable?
  I am an out-of-state student attending a Michigan college/university. Am I considered a Michigan resident?
 
 Composite Returns

  Could I still make quarterly estimated payments on my composite return?
 
 Copies of Individual Returns

  How can I obtain copies of previously filed returns?
  How can I obtain copies of previously filed W-2s?
 
 Information for Deceased Taxpayers

  I have a check / draft for a deceased taxpayer, what should I do?
  I am a Personal Representative for a deceased taxpayer. What documents are required?
  I have a Will, Trust, Letters of Authority for an Incapacitated Adult, Letters of Guardianship, and /or Letters of Conservatorship. Should I send them?
 
 Direct Deposit

  What should I do to have my income tax refund direct deposited?
  I recently filed my taxes and chose direct deposit. What happens if my financial institution account was closed at the time of the deposit?
  What should I do if the Routing Transit Number on my return Is incorrect?
  What should I do if the account number on my return is incorrect?
  What should I do if my financial institution has no record of my refund being deposited?
  My return is completed but my preparer has no record of my direct deposit.
 
 E-file

  Where do I mail the MI-8453 form (Michigan Individual Income Tax Declaration for Electronic Filing)?
  I made an error on my electronically filed Michigan Income Tax Return. Can I electronically file another return?
  How much does it cost to e-file?
  How long will it take to process my electronically filed refund?
  Can I sign my Michigan e-file return electronically?
  What should I do when I owe tax and want to e-file my income tax return?
  How will I know if my e-filed return was received?
  What individual income tax forms are eligible for e-file?
  What do I do if my return was rejected?
  Can I file my Michigan individual income tax return separately from my federal return?
  Where can I find more information on Michigan e-file?
 
 Estimate Payments

  Do I need to make estimated tax payments?
  When are the quarterly estimated tax payments due?
  What happens if I fail to file and make the required estimated tax payments?
  Why am I being charged penalty and interest?
  Are there any exceptions for filing estimated tax payments for farmers, commercial fishers or seafarers?
  Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
 
 Farmland

  Do taxpayers have to send in copies of their property tax statements and agreements if they e-file?
  I am opting out of P.A. 116. When is the amount I need to pay back to the State of Michigan computed?
  What are the most common mistakes made when filing for a Farmland Preservation Tax Credit?
  There is another home on the farm that I own and it is occupied. The occupant pays nothing for living there and has earnings from the farm (works on the farm). Can the occupant claim the land or a property tax credit?
  How long does a new agreement have to be on file before the owner can claim the land on a farmland credit claim?
  What property taxes can be claimed on a farmland credit claim?
  How will the refund check be issued (whose name will appear on the check)?
  Where can I find my agreement number?
  Do the taxes for each parcel get claimed on a separate line on the Schedule CR-5?
  Where should the taxes be listed if the taxes on one parcel are split between multiple agreements?
  More Department of Agriculture Information.
 
 Filing Requirements

  What are the State of Michigan income tax filing requirements? What forms do we use? When should they be filed?
  Do I have tax years that are delinquent and if so, what years?
  I did not attach my Schedule W or W-2s when I filed my paper return. What should I do now?
  Does the State of Michigan have a form comparable to the U.S. 1041 (Income Tax Return for Estates and Trusts)? When do I need to file and what is the tax rate?
  What are the current tax rate and exemption amounts?
  Do I need to make estimated payments in 2014?
  After I filed my Michigan income tax return I received another W-2, or have discovered an error on my return. What should I do?
  When do I need to file a MI-1040D, Adjustment of Capital Gains and Losses?
  How many years do I have to claim an income tax refund, property tax credit or home heating credit for a prior year?
  Is my foreign income taxable in Michigan?
  Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
 
 Forms

  Where can I obtain Michigan Income Tax forms, including estimated tax forms? Can the downloaded form be used to file my taxes?
  How can I obtain the Income Allocation for Non-Obligated Spouse form?
  Where can I obtain city/county and other states' income tax forms?
  Does the State of Michigan have a substitute W-2 form when a W-2 is not received from an employer?
  Non-Obligated Spouse Information
 
 Refund Held For a Debt and/or Garnishments

  If Your Refund is Held to Pay a Debt
  Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments
  Non-Obligated Spouse Information
 
 Home Heating Credit

  Home Heating Credit Information
  View information about Home Heating Credits and other Energy Assistance programs.
Takes you to the Department of Human Services site, leaving Treasury.
  When should I file for the home heating credit?
  How do I file for a home heating credit?
  Who can file a home heating credit claim?
  What is the definition of total household resources?
  Should I use the standard or alternate method to calculate my home heating credit?
  How do I change my address?
  What Common Mistakes Should I Avoid When Completing My home heating credit Claim?
  How do I check the status of my home heating credit?
  What should I do if my home heating credit has been processed and an energy draft has been sent, but I have not received it?
  What should I do if my heat provider will not accept my damaged energy draft?
  What should I do if I was sent an energy draft but my heat costs are included in my rent or the heat account is in someone else's name?
  I was sent an energy draft but I can't use it because…
  What should I do with my expired energy draft?
  What should I do with the energy draft if the taxpayer is now deceased?
  Can I still use my energy draft that includes the name of my deceased spouse?
  Can I still use my energy draft if there is a mistake on it?
  I lost my energy draft. What should I do?
  I sent my energy draft to my heat provider, but they told me they have no record of receiving it. What should I do now?
  I'm having problems getting credit for my Home Heating draft or receiving the refund of the draft balance back from my heat provider. What should I do?
  Home Heating Frequently Asked Questions for Energy Providers
 
 Income Tax General

  How do I change my address with the Department of Treasury?
  What are Revenue Administrative Bulletins (RAB's) and where can I find them?
  How do I contact the IRS with questions about individual income tax or Federal Employer's Identification Numbers?
  What cities impose an income tax?
  I earned income from another state. How do I determine to which state I should pay tax?
  Are U.S. Obligations exempt from Michigan tax?
  Is my foreign income taxable in Michigan?
 
 Military Income

  More Military Information.
  I am in the Military. Michigan is my state of record but I have not been stationed in Michigan for several years. Am I still required to file a Michigan income tax return?
  If I am a Michigan resident stationed outside of Michigan and own a home in Michigan, can I claim a property tax credit?
  If I am stationed in Michigan, does that mean I am a Michigan resident?
  Is National Guard pay considered military pay?
  I am in active duty overseas. When do I file my taxes?
  If I was overseas for all of 2013, am I still required to file a Michigan return?
  If a military nonresident has non-military income in Michigan, is he/she required to file a Michigan income tax return?
  Are military exit benefits and military separation pay exempt from Michigan income tax?
  Are military survivor benefits exempt from Michigan income tax?
  Are retirement benefits that pass to the spouse of a deceased military member exempt from Michigan income tax?
  Are retirement benefits of a deceased military member that are passed to a beneficiary other than a surviving spouse exempt from Michigan income tax?
  Are military retirement benefits exempt from Michigan income tax?
  Is military pay exempt from Michigan income tax?
  How does the Federal Military Spouses Residency Relief Act affect the state income tax filing requirements for a spouse of an individual in the military?
 
 Payment Options

  Does the State of Michigan accept credit cards for payment of taxes?
  Sending Payments to Treasury
 
 Penalty Charges

  When do penalty charges apply to delinquent taxes?
  How do I request a penalty waiver?
  What are the penalty charges for failure to file or pay?
  What is the statutory authority for charging penalties?
  How do I estimate penalty and/or interest charges?
  What if my check is returned by my financial institution as unpaid?
  How are penalty/interest charges calculated for failure to file estimate payments or underpayment of estimate payments?
  I filed for an extension and paid my taxes before the end of the extension period.¬† Why am I being charged additional penalty and interest?
 
 Pension & Retirement Benefits

  Pension Information
 
 Homestead Property Tax Credit

  What is taxable value?
  What is a millage rate and where do I find it?
  What does “taxes levied” mean?
  What is a homestead?
  Who qualifies for a property tax credit?
  Does college or university housing qualify for a homestead credit?
  Can a property tax credit be filed for prior years?
  What is the definition of total household resources or household income?
  Do I need to include my spouse's income on my property tax credit if we lived together all year and I file married filing separately?
  Do I need to include my spouse's income on my property tax credit if we only lived together part of the year?
  Are medical premiums paid through payroll deduction on pre tax wages an allowable subtraction from household income?
  What if I got married during the tax year?
  Can I subtract my Long Term Care amount along with my medical premiums on the Property Tax Credit?
  Where do I get property tax statements if I am buying a home and only received a mortgage interest statement?
  Where do I find the school district code?
  If my principal residence exemption (P.R.E.) percentage indicated on my tax statement is other than 100% or 0%, how do I determine the amount of property taxes that are eligible for credit?
  My home is a duplex. What part of my taxes are eligible for credit?
  Part of my home is used for business. What part do I claim for taxes?
  If I have vacant parcels that are adjacent or contiguous to my homestead, may I claim the taxes on them?
  I moved into or out of Michigan during the year. Could I qualify for a property tax credit?
  If I bought and/or sold my home during the tax year, how do I compute my taxes?
  How do single adults sharing a home compute their credit?
  Does a resident of a nursing home or foster care home use taxes or rent to compute a credit?
  What is a senior alternate credit and who qualifies?
  What is tax exempt housing?
  What is a special assessment?
  When can I claim special assessments?
  Why and how did you adjust my property tax credit?
  What if I use an incorrect taxable value?
  How much farmland may I claim as my homestead?
  What is the Classification of Real Property?
  What is a transfer of ownership?
  What are the Qualified Agricultural Property Exemption Guidelines?
  I participated in the Step Forward Michigan program. How does this affect my Michigan individual income tax return, homestead property tax credit, and home heating credit?
 
 Replacement Check and/or Replacement Home Heating Draft

  I haven’t received my check/draft what should I do?
  What should I do if my check and/or draft has been cancelled?
  What should I do if my check and/or draft has been paid, and I did not cash it?
  My check/draft has been damaged, what should I do?
  What should I do if my check and/or draft is lost or stolen?
  My name is incorrect on my check/draft, what should I do?
  What should I do if the amount of my check and/or draft is incorrect?
 
 Residency & Non-Residency Income

  I am a resident of another state and I worked in Michigan last year. Am I required to file a Michigan income tax return (MI-1040)?
  I am a Michigan resident. Are my wages earned in another state taxable in Michigan?
  I am a resident of a reciprocal state. How do I or must I report the gambling winnings that I won at a Michigan casino or horse race track?
  I moved into or out of Michigan during the year. Could I qualify for a property tax credit?
  Are out-of-state students attending a Michigan College or University considered nonresidents?
  Credit for Income Tax Outside Michigan (Schedule 2) Estimator
  Am I required to file a Michigan income tax return (MI-1040) if I am a resident of a reciprocal state and worked in Michigan?
 
 Roth IRA

  Are contributions to a Roth IRA deductible on the Michigan income tax return?
  Are conversions from a regular IRA to a Roth IRA subject to Michigan income tax?
  Are distributions from a Roth IRA subject to Michigan income tax?
  Are distributions from a Roth IRA included in total household resources/household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?
  Are rollovers from a regular IRA to a Roth IRA included in total household resources/household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?
  What is Service Fee/PILOT (Payment in Lieu of Taxes) Housing?
 
 Service Fee/PILOT Housing

  What is Service Fee/PILOT (payment in lieu of taxes) housing?
  How do I find out if my rental property is Service Fee/PILOT (payment in lieu of taxes) housing?
  Why am I not allowed to use the 20% (standard amount) of my annual rent to calculate my homestead property tax credit if I live in Service Fee/PILOT (payment in lieu of taxes) housing?
  Why did I receive a reduced Homestead Property Tax Credit (or a notice of denial) due to residing in Service Fee/PILOT (payment in lieu of taxes) housing?
 
 Subtractions to Income

  May senior citizens take a subtraction for dividends, interest and capital gains?
  I moved from another state into Michigan. Is my public pension taxable to the state of Michigan?
  When do I need to file an MI-1040D, Adjustment of Capital Gains and Losses?
  View related Military FAQ's.
  View related information on US Obligations.
  May I subtract a rollover from a regular IRA to a Roth IRA?
  May I subtract a distribution from a Roth IRA?
  May I subtract a distribution from deferred compensation?
 
 Taxable Income

  What is taxable income?
  What is my federal adjusted gross income (AGI)?
  Can I subtract my gambling losses?
  Is foster care income taxable?
  View related information on US Obligations.
  View Information For Mortgage Foreclosure Or Home Repossession And Your Michigan Income Tax Return
  Is my foreign income taxable in Michigan?
 
 1099G

  Explanation for 1099G pdf icon
  When are the Substitute Form 1099-G mailed?
  Why did I receive the Substitute Form 1099-G?
  I received a 1099-G reporting my state refund, but it doesn't agree with what I actually received. Why?
  What is the State of Michigan federal identification number that is used on the 1099G?
  1099G Estimator
 
 Identity Theft

  I do not have any filing requirements with Michigan but I received a Michigan Department of Treasury check. What should I do?
  I do not have any filing requirements with Michigan but I received a letter from the Michigan Department of Treasury. What should I do?
  I have filing requirements with the state of Michigan and received a Michigan income tax refund check but have not filed a Michigan return. What should I do?
  I am investigating a victim of identity theft and need to request copies of returns filed to the State of Michigan. What should I do?
  I believe I am a victim of identity theft, have filing requirements with Michigan and need to file my return. What should I do?
  I have filing requirements with the state of Michigan and received a letter but have not filed a Michigan return. What should I do?
  I received a letter from Michigan Department of Treasury that was addressed to me and an individual I do not know. What should I do?
  Why did I receive a letter asking for my driver's license and Social Security card?
  I was notified by a third party that I am a victim of identity theft. What do I need to do for the Michigan Department of Treasury?

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