HMO Use Tax
On June 11, 2014, Governor Snyder signed legislation (P.A. 161 of 2014) reinstating the 6% Use Tax on medical services provided by Medicaid Health Maintenance Organizations (HMOs) and Prepaid Inpatient Health Plans (PIHPs). Although not signed into law until June, the legislation is retroactive to April, 2014.
All payments made for the HMO Use Tax must be remitted to the Michigan Department of Treasury (Treasury) by Electronic Funds Transfer (EFT) Credit. Monthly payments are due on or before the 20th day of the following month unless accelerated filing is required.
2014 – Annual return due date is February 28, 2015.
2015 – Annual return due date is February 29, 2016.
2016 – Annual return due date is February 28, 2017.
Most Commonly Used Forms
- 5174, Instructions for Payment of HMO Use Tax Using Electronic Funds Transfer (EFT) Credit
- 3149, Due Dates for Holidays and Weekends
- 5200, HMO Annual Return and Instructions
Michigan Department of Treasury
Special Taxes Division/Misc. Taxes and Fees
PO Box 30781
Lansing, MI 48909-8281