FAQs

  1. How do I request and receive tax returns or tax return information from the state of Michigan, Department of Treasury?

Local Governments, Other States and Other State Agencies

After the Office of Disclosure has received a request from a local unit of government, another state agency or another state, the Office of Disclosure will send the requesting party a questionnaire. The agency must fill out the questionnaire and send it to the Disclosure Officer. The Office of Disclosure will prepare an Exchange Agreement outlining the requesting party's safeguard requirements for handling Michigan tax returns or tax return information. The Office of Disclosure will notify the requesting party if there is any cost for providing these documents.

Individuals or Business Entities

Individuals or businesses requesting copies of their own tax return or tax return information must complete Form 4095 and send it to the Office of Disclosure.

Individuals or other entities requesting a copy of another taxpayer's return or tax return information must receive authorization from the taxpayer. The taxpayer may authorize a third party to receive tax returns or tax return information by completing a Power of Attorney Authorization, Form 151. The Authorization, the request, and the Form 4095, must be sent to the Disclosure Officer.

  1. How does my agency enter into an exchange agreement with the Department of Treasury?

The agency must first contact the Office of Disclosure and define the need and use for access to taxpayer information. The Office of Disclosure will send the agency a questionnaire. The agency must fill out the Questionnaire and send it to the Disclosure Officer. An Exchange Agreement will be prepared that will outline the safeguard requirements for handling Michigan tax returns or tax return information.

  1. How do I serve a subpoena on the State of Michigan Department of Treasury so I can receive a copy of a tax return or tax return information?

Revenue Administrative Bulletin 1993-1, "Disclosure of Tax Return Information - Subpoenas, Court Orders and Search Warrants"

governs service of subpoenas. The RAB requires all subpoenas, ex parte orders, notices of deposition, other orders by the court and third-party requests requiring production of tax returns and/or tax return information or testimony to be served on the Disclosure Officer who will coordinate the appropriate response. Subpoenas must be signed by a judicial officer in the relevant jurisdiction of the requesting party. Requests signed by attorneys will not be filled.