- Individual Income Tax

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Individual Income Tax



	Return to Index of Tax FAQs


Bill for Taxes Due

	Why did I receive this bill?

	I received a bill and I don't owe it. What should I do?

	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 correspondence?

	I agree with the amount due. Can I have the payment taken directly from my checking 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	Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?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.

	I am a college student. Do I qualify for a Home Heating Credit?

	I am a college student. May I claim a Homestead Property Tax Credit?

	How do I know if I qualify for a College Tuition 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?

	Non-Obligated Spouse Information


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. My financial instutition account had been closed. What happens now?

	The Routing Transit Number on my return is incorrect; what should I do?

	The account number on my return is incorrect; what should I do?

	My financial institution has no record of my refund being deposited; what should I do?

	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 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 do I know if I get a confirmation?

	Is e-file Secure?

	What individual income tax forms are eligible for e-file?

	What do I do if my return was rejected?

	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?


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 the current personal exemption amount?

	Do I need to make estimated payments in 2012?

	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?

	May I claim a property tax credit or income tax refund for a prior year? How many years do I have to file my return? When are home heating credits due?

	Is my foreign income taxable in Michigan?


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 a 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?


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 FAQ's

	View information about Home Heating Credits and other Energy Assistance programs.


Income Tax General

	Which state colleges and universities qualify for participation in the Michigan College Tuition Tax Credit Program?

	How is the list of qualifying Michigan colleges and/or universities determined for the college tuition credit?

	How do I change my address with the Department of Treasury?

	What are Revenue Administrative Bulletins (RAB's) and where can I find them?

	Which Community Foundations and their geographic affiliates are certified by the Department of Treasury for the Tax Year 2011?

	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 2011, 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?

	Federal Military Spouses Residency Relief Act


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

	Information for Senior Citizens and Retirees


Property Tax

	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?

	What tax years qualify for a property tax credit?

	What is household income?

	If I file married filing separate do I need to include my spouses income as part of the household income for the property tax credit?

	What if I got divorced or separated from my spouse during the tax year and only lived together for a certain period of time?

	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 homestead 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?

	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 an alternate credit and who qualifies?

	What is tax exempt housing?

	What is Service Fee/Pilot 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?

	What is Tax Exempt Housing?


Refund Offset (Held) To Pay a Debt

	If Your Refund is Offset (Held) to Pay a Debt

	Non-Obligated Spouse Information


Replacement Check and/or Replacement Home Heating Draft

	I haven't received my check and/or draft, what should I do?

	The web site says my check is cancelled, what should I do?

	The web site says my check and/or draft has been paid, but I didn't cash it.

	My check and/or draft has been damaged, what should I do?

	My check and/or draft has been lost / stolen, what should I do?

	My name is incorrect on my check and/or draft, what should I do?

	The amount of my check and/or draft is incorrect, what should I do?


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)? Am I required to file if I am a resident of a reciprocal state and worked in Michigan?

	I am a Michigan resident but work in another state. Can I subtract my wages earned in the other state?

	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. Am I required to file a Michigan income tax return (MI-1040)?

	Are out-of-state students attending a Michigan College or University considered nonresidents?

	Credit for Income Tax Outside Michigan (Schedule 2) Estimator


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 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 household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?


Subtractions to Income

	May senior citizens take a subtraction for interest/dividends 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.

	Pension & Retirement FAQ's.

	View related information on US Obligations.

	Checklist For Determining Household Income


Taxable Income

	What is taxable income?

	What is my federal adjusted gross income (AGI)?

	Are lottery/casino/gambling winnings taxable? Can I subtract my gambling losses? Do winnings have to be included in household income? If so, on what line?

	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

	Checklist For Determining Household Income

	Is my foreign income taxable in Michigan?


1099G

	Explanation for 1099G

	When are the 1099G (Report of Certain Government Payments) forms mailed?

	I received a 1099G 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

	FAQ Categories
•	Index of Tax FAQ's
•	Individual Income Tax
•	Business Taxes
•	1099-MISC Filing Requirements
•	Collections/Delinquent Accounts
•	Tax Increment Financing
•	Service Fee/Pilot Housing
•	State Real Estate Transfer Tax
•	Native American
•	Michigan Business Tax
•	Status of Individual Refund
•	Industrial Facility Exemption
•	Energy Efficient Qualified Home Improvement Credit