Sending Payments to Treasury

Overview

Taxpayers are required to meet certain obligations under Michigan law. You are responsible for filing a timely tax return. Payment of tax due must be received on or before April 15. If payment is late, penalty and interest will be added to your debt and will continue to accrue until the amount is paid in full. Use Estimate Penalty and Interest to calculate your payment.

Payments can be made prior to receiving a Notice of Intent/Final Bill for Taxes Due by using the Michigan Individual Income Tax e-Payments system.

You can also submit any late or partial payments by check or money order to Michigan Department of Treasury, P.O. Box 30727, Lansing, MI 48929. The check or money order should be made payable to ‘State of Michigan’. Be sure to print the last four digits of your Social Security number and the tax year on the front of the check or money order.

If you do not pay your taxes, you may receive a PROPOSED TAX DUE, NOTICE OF INTENT TO ASSESS, and/or a BILL FOR TAXES DUE (Final Assessment). This is your opportunity to resolve the debt by submitting supporting documentation to dispute the notice or paying the balance due in full.

Once you have received a Notice of Intent to Assess and/or Final Bill for Taxes Due you may be eligible for an installment agreement/payment plan (form 990) with the Office of Collections. To make an electronic payment for an account that has been assigned an assessment number you must use the Collections e-Service system.

No payments of any kind are accepted at the Michigan Department of Treasury's Customer Service number (517-636-4486).

List of Topics

Payment For a Tax Due Return (MI-1040)

Payments can be made by using the Michigan Individual Income Tax e-Payments system.

  • If you have received an assessment from the Michigan Department of Treasury’s Office of Collections, use the Collections e-Service payment system.
  • Payments for 2015 tax due returns can be made using this system. Prior year payments are currently not accepted electronically.
  • Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges. However, you may submit late or partial payments electronically.
  • Estimate Penalty and Interest for a tax Due Return

Payment can also be made by check or money order with your return. Make checks payable to “State of Michigan,” print the last four digits of your Social Security number(s) and appropriate tax year on the front of your check or money order.

  • To ensure accurate processing of your return and payment, send one check for each return type. Be sure to include the last four digits of your Social Security number on any mailed payments.
  • Do not staple your check to your return.
  • Do not mail your return or payment in the same envelope with any other returns or payments. Mail each year return with payment in separate envelopes.
  • If you e-filed, and choose to mail your payment, mail your check/money order with the pre-identified voucher (MI-1040V) produced by your software.
  • If you are unable to submit the entire payment by April 15th, you may make a late or partial payment(s) until you receive a Final Bill for Taxes due.
  • Submit any late or partial payments online or by mail via check or money order. Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges.
  • If you have received an assessment from the Michigan Department of Treasury's Office of Collections, mail your payment to:

    Michigan Department of Treasury-Office of Collections
    P.O. Box 30199
    Lansing, MI 48909
  • Estimate Penalty and Interest for a Tax Due Return
     

Extension Payments

Note: An extension of time to file is not an extension of time to pay.

Estimated Tax Payments (MI-1040ES)

Michigan Department of Treasury is now accepting electronic payments for estimated taxes by using the Michigan Individual Income Tax e-Payments system.

Assessment payments

Payment Plan - If you do not have an assessment number from an Intent to Assess or Final Bill for Taxes Due notice you will not be eligible for an installment agreement/payment plan with the Office of Collections. Those payments can be made using the Michigan Individual Income Tax e-Payments system. You can also submit any late or partial payments by check or money order to Michigan Department of Treasury, Lansing, MI 48929. Be sure to include the last four digits of your Social Security number and tax year on the check or money order. Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges.

Allow additional time to receive a Final Bill for Taxes due, which will contain your assessment number. After you receive your assessment number your payments should be mailed to the Office of Collections to the address provided on the payment coupon found on the bottom of the Final Bill for Taxes Due. If you are unable to make payment in full, the Michigan Department of Treasury may consider an installment agreement/payment plan if your situation meets certain criteria.

For more information on how to qualify for an installment agreement/payment plan go to ... What can I do if I cannot pay my debt in full?

To ensure timely and accurate posting of your payment, use the Collections e-Service payment system if you have received an assessment or assessment number from the Michigan Department of Treasury’s Office of Collections.

Penalty & Interest Charges

  • You will receive penalty on your individual income tax return/payment if not paid within the specified time due per The Revenue Act of 1941 .
  • Penalty is charged at 5% for the first two months and then 5% for each additional month thereafter up to a maximum of 25%.
  • Interest is calculated by multiplying the current interest rate by the amount of tax you owe.
  • You may request a waiver of penalty in writing. You are required to explain your reason(s) for late payment of tax. You must submit supporting documentation and meet the reasonable cause criteria outlined in the Revenue Administrative Bulletin 1995-4 before a waiver of penalty will be considered.
  • MI-2210 Michigan Underpayment of Estimated Income Tax

Additional Payment Information

  • Allow 30-45 days for your payment to post to your account.
  • If we have no record of the payment and your check has cleared your bank, mail the following to the address on the billing you have received:
    • a copy of the billing received
    • a letter of explanation
    • a copy of the front and back of the canceled check or the e-payment confirmation
  • If your check is returned by the bank as unpaid you may receive a billing for additional penalty.