The property taxes levied on the homestead for 2005 are the only taxes that can be claimed for credit regardless of when the taxes are paid. These include additional taxes assessed or refunded that are attributable to a prior year because of a Michigan Tax Tribunal decision or the reversal of a homestead affidavit denial. Also, collection fees of up to 1% of the property taxes and special assessments based on state equalized value and applied to the entire taxing jurisdiction may be included. Beginning in 2003, under the authority of PA 28 of 2003, if the special assessment is for police, fire or advanced life support, the credit may be taken even if the assessment does not cover the entire taxing jurisdiction. However, these special assessments must be based on the taxable value.

Please refer to page 69 of the 2005 Tax Text for more information.

Form 4013, 2005 MICHIGAN Resident Tribal Member Annual Sales Tax Credit has recently been updated.

The sentence "This form MUST be filed with Form MI-1040" was removed from the top of the form.

The MI-1040 can be e-filed and the 4013 mailed. When mailing the 4013, please send it to the address for refund, credit or zero returns.

Developers that support this form have been notified and asked to issue an update to their software.