Residual Refunds

If there is a debt that is owed to the State of Michigan either from a tax liability or a Third Party Garnishment that is only the responsibility of one of the taxpayers who file a joint return, the Michigan Department of Treasury will release a portion of the tax refund through the Residual Refund process. This process also applies to Single Filers as well.

Single filers: If part of your refund is being applied to a debt owed to the State of Michigan, either for a tax liability or a third party garnishment, any remaining portion of your refund (residual refund), not subject to a debt will be refunded to you within 7-10 business days.

Joint filers: Your residual refund may take up to 2 months longer. You will first receive an Income Allocation for Non-Obligated Spouse Form (743) personalized with specific information from your return. This form must be completed and returned to Michigan Department of Treasury within 30 days of receipt to allow the non-obligated spouse to claim their portion of the refund, if any.