Sending Payments to Treasury

Overview

Taxpayers are required to meet certain obligations under Michigan law. You are responsible for filing your tax returns on time and with the correct payment. It is important to resolve any outstanding tax you owe as soon as possible. Penalty and interest will be added to your debt and will continue to accrue until the amount is paid in full.

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 prior to having the debt referred to the collection division by submitting supporting documentation to dispute the notice or paying the tax due amount in full.

Once you have received an assessment number on a Notice of Intent to Assess/Final Bill for Taxes Due notice you may be eligible for an installment agreement/payment plan arrangements ( form 990 ) with the Collection Division.

Payments can be made prior to receiving your Notice of Intent/Final Bill for Taxes Due. Submit any late or partial payments by check or money order to Michigan Department of Treasury, P.O. Box 30727, Lansing, MI 48929. Be sure to include 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.

Treasury does not currently accept credit cards for payment of taxes due. Electronic payments are not accepted until final assessments have been issued.

Payments of any kind are not accepted at Treasury's Customer Service number (517-636-4486).

To make a payment on your taxes before a final assessment has been issued, be sure to include your social security number and the tax year on the check or money order made payable to "State of Michigan"

List of Topics

• Payment with a paper filed tax due return
• Estimated Tax Payments (MI-1040ES)
• Assessment payments
• Penalty & Interest Charges
• Additional Payment Information
• Most Commonly Used Forms

Payment with a paper filed tax due return

Make checks payable to "State of Michigan," print 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.
• 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 mail your check/money order with a voucher
• 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 by check or money order. Be sure to include your social security number on the payment. Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges.
   
• Penalty and Interest Calculator

Mail your payment to:
Michigan Department of Treasury
P.O. Box 30727
Lansing, MI 48929

Estimated Tax Payments(MI-1040ES)

• FAQs
• Who is required to file estimated tax payments MI-1040-ES ?
• Why did I receive an estimated payment voucher in the mail?
  You may receive estimated payment vouchers in the mail even if you have not filed estimated payments in the past. If you owed the State of Michigan over $500 in previous years you may be required to make estimated payments.
• If your filing status has changed from last year, do not use the pre-printed vouchers that you have received in the mail. Please use the blank MI-1040ES vouchers .
• MI-2210 Michigan Underpayment of Estimated Income Tax

Assessment payments

• FINAL BILL FOR TAXES DUE
• FAQ'S

Payment Plan - If you do not have an assessment number from an Intent or Final Bill for Taxes Due notice you will not be eligible for an installment agreement/payment plan arrangements with the Collection Division. You may make monthly payments prior to entering into an installment agreement with the Collection Division. Submit any late or partial payments by check or money order to Michigan Department of Treasury, P.O. Box 30727, Lansing, MI 48929. Be sure to include 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.

Please 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 Collection Division 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 Department of Treasury may consider an installment agreement/payment plan arrangements if your situation meets certain criteria.

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

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 demonstrate 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

• The State of Michigan does not accept credit cards for payment of taxes at this time.
• The State of Michigan has no provisions for payments to be taken directly from your checking account at the time of filing your income tax return. For more information concerning this type of payment see Subject page for the Collection Division .
• If you have previously sent your tax due payment by check and the check has cleared your bank, but we have no record of the payment, you will need to send in a legible copy of the front and back of the cancelled check so that we can locate the payment. Send a copy of the billing received, a letter of explanation and check copies to the address on the billing you received.
• If your check is returned by the bank as unpaid you may receive a billing for additional penalty.

Most Commonly Used Forms

• Most Commonly Used Forms