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FAQ
Individual Income Tax
 Bill for Taxes Due
Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?
How do I apply for an Installment Agreement?
Why did I receive this bill?
What should I do if I received a bill and I do not owe it?
Why did it take so long for me to receive a bill?
Why have I received a bill when I already mailed my 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/or correspondence?
I agree with the amount due. Can I have the payment taken directly from my checking and/or savings account?
How do I apply for 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?
 College/University Students
More Student Information
May I claim a home heating credit if I am a college student?
I am a college student. May I claim a homestead property tax 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 W-2s?
 Information for Deceased Taxpayers
What should I do if I have a check / draft for a deceased taxpayer?
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?
What should I do if my financial institution has no record of my refund being deposited?
My return is completed but my preparer has no record of my direct deposit.
I recently filed my taxes and chose direct deposit. What happens to my direct deposit if my account was closed at the time of the deposit?
What should I do if the Routing Transit Number on my return Is incorrect?
What should I do if the account number on my return is incorrect?
 Direct Deposit
What should I do to have my income tax refund direct deposited?
Can I file my Michigan individual income tax return separately from my federal return?
 E-file
What do I do if my return was rejected?
What individual income tax forms are eligible for e-file?
How will I know if my e-filed return was received?
Where can I find more information on Michigan 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 electronically filed 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?
Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
 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, fishermen 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
Is my foreign income taxable in Michigan?
Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
What are the State of Michigan income tax filing requirements? What forms do we use? When should they be filed?
Do I have tax returns that are missing / delinquent? 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 exemption amounts?
Do I need to make estimated payments?
What should I do if I received another W-2, or have discovered an error on my return after I filed?
When do I need to file an MI-1040D, Adjustment of Capital Gains and Losses?
How many years do I have to claim an income tax refund, property tax credit or home heating credit for a prior year?
 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 the Income Allocation for 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?
Non-Obligated Spouse Information
Garnishments / Refund Held For a Debt
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 Information
When should I file for the home heating credit?
How do I file for a home heating credit?
Who can file a home heating credit claim?
What is the definition of total household resources?
Should I use the standard or alternate method to calculate my home heating credit?
How do I change my address?
What common mistakes should I avoid when completing my home heating credit claim?
How do I check the status of my home heating credit?
What should I do if my home heating credit has been processed but I have not received the energy draft that was issued?
What should I do if my heat provider will not accept my damaged energy draft?
What should I do if I was sent an energy draft but my heat costs are included in my rent or the heat account is in someone else's name?
I was sent an energy draft but I can't use it because…
What should I do with my expired energy draft?
What should I do with the energy draft if the taxpayer is now deceased?
Can I still use my energy draft that includes the name of my deceased spouse?
Can I still use my energy draft if there is a mistake on it?
What should I do if I lost my energy draft?
What should I do if my heat provider has no record of receiving my energy draft that I mailed to them?
What should I do if I am having problems getting credit for my energy draft or obtaining a refund of the overpayment from my heat provider?
View information about Home Heating Credits and other Energy Assistance programs.
 Homestead Property Tax Credit
When do I realize a capital gain on the sale of my home, and how do I calculate the gain?
Do I have to claim a capital gain for the sale of my home on the property tax credit even if I do not have to pay taxes on the capital gain?
How does the Principal Residence Exemption affect the taxes I claim on my MI-1040CR?
If I built a home which was completed part way through the year, what taxes can I claim on my MI-1040CR?
If I bought a home and moved from a rented apartment, what taxes can I claim on my MI-1040CR?
If I bought my home on a land contract, how do I calculate my homestead property tax credit?
If I sold my home and moved to a rented apartment, what taxes can I claim on my MI-1040CR?
If I sold a home and built a new home which was completed part way through the year, what taxes can I claim on my MI-1040CR?
If I moved during the year, can I still claim a property tax credit?
If I move and claim a property tax credit, what amount of property taxes do I use?
I participated in the Step Forward Michigan program. How does this affect my Michigan individual income tax return, homestead property tax credit, and home heating credit?
Who qualifies for a property tax credit?
What is a homestead?
What is taxable value?
What if I use an incorrect taxable value?
What is a millage rate and where do I find it?
What does "taxes levied" mean?
What is a special assessment?
When can I claim special assessments?
Where do I find the school district code?
Where do I get property tax statements if I only received a mortgage interest statement?
Does college or university housing qualify for a homestead credit?
What is tax exempt housing?
Can a property tax credit be filed for prior years?
What is the definition of total household resources or household income?
Are medical premiums paid through payroll deduction on pre tax wages an allowable subtraction from household income?
Can I subtract my Long Term Care amount along with my medical premiums on the Property Tax Credit?
Do I need to include my spouse's income on my property tax credit if we lived together all year and I file married filing separately?
Do I need to include my spouse's income on my property tax credit if we only lived together part of the year?
If I got married during the year, how do I compute my property tax credit?
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 a senior alternate credit and who qualifies?
If my principal residence exemption (P.R.E.) 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?
Why and how did you adjust my property tax credit?
If I bought and/or sold my home during the tax year, how do I compute my taxes?
If I moved into or out of Michigan during the year, could I qualify for a property tax credit?
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?
Tax Information for Home Buyers and Sellers
 Identity Theft
I do not have any filing requirements with Michigan but I received a Michigan Department of Treasury check. What should I do?
I do not have any filing requirements with Michigan but I received a letter from the Michigan Department of Treasury. What should I do?
I have filing requirements with the state of Michigan and received a Michigan income tax refund check but have not filed a Michigan return. What should I do?
I am investigating a victim of identity theft and need to request copies of returns filed to the State of Michigan. What should I do?
I believe I am a victim of identity theft, have filing requirements with Michigan and need to file my return. What should I do?
I have filing requirements with the state of Michigan and received a letter but have not filed a Michigan return. What should I do?
Taxpayer does not know who the joint filer is on the return filed
Why did I receive a letter asking for my driver's license and Social Security card?
I was notified by a third party that I am a victim of identity theft. What do I need to do for the Michigan Department of Treasury?
Is my foreign income taxable in Michigan?
 Income Tax General
How do I change my address with the Department of Treasury?
What are Revenue Administrative Bulletins (RAB's) and where can I find them?
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?
 Military Income
Federal Military Spouses Residency Relief Act
More Military Information
Am I required to file a Michigan income tax return if Michigan is my home of record but I have not been stationed in Michigan for several years?
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?
When do I file my taxes if I am in active duty overseas?
If I was overseas for all of 2014, am I still required to file a Michigan return?
If a military nonresident has civilian 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?
 Payment Options
Does the State of Michigan accept electronic payments (i.e., debit card, credit cards and eChecks)?
Sending Payments to Treasury
 Penalty Charges
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?
How are penalty/interest charges calculated for failure to file estimate payments or underpayment of estimate payments?
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?
 Pension & Retirement Benefits
2014 Pension Information
2013 Pension Information
Withholding for Pension Recipients Frequently Asked Questions (FAQs)
Withholding for Pension Administrators Frequently Asked Questions (FAQ)
 Replacement Check and/or Replacement Home Heating Draft
I haven't received my check or draft what should I do?
What should I do if my check or draft has been cancelled?
What should I do if my check or draft has been paid, and I did not cash it?
My check or draft has been damaged, what should I do?
What should I do if my check or draft is lost or stolen?
My name is incorrect on my check or draft, what should I do?
What should I do if the amount of my check or draft is incorrect?
 Residency & Non-Residency Income
I moved into or out of Michigan during the year. Do I still need to file a Michigan income tax return (MI-1040)?
Am I required to file a Michigan income tax return (MI-1040) if I am a resident of a reciprocal state and worked in Michigan?
Credit for Income Tax Outside Michigan (Schedule 2) Estimator
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)?
I am a Michigan resident. Are my wages earned in another state taxable in Michigan?
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. Could I qualify for a property tax credit?
Are out-of-state students attending a Michigan College or University considered nonresidents?
 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 total household resources/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 total household resources/household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?
 Service Fee/PILOT Housing
What is Service Fee/PILOT (payment in lieu of taxes) housing?
How do I find out if my rental property is Service Fee/PILOT (payment in lieu of taxes) housing?
Why am I not allowed to use the 20% (standard amount) of my annual rent to calculate my homestead property tax credit if I live in Service Fee/PILOT (payment in lieu of taxes) housing?
Why did I receive a reduced Homestead Property Tax Credit (or a notice of denial) due to residing in Service Fee/PILOT (payment in lieu of taxes) housing?
 Subtractions to Income
May I subtract a rollover from a regular IRA to a Roth IRA?
May I subtract a distribution from a Roth IRA?
May I subtract a distribution from deferred compensation?
May senior citizens take a subtraction for dividends, interest and capital gains?
Is my public pension allowed as a subtraction if I moved from another state into Michigan?
When do I need to file an MI-1040D, Adjustment of Capital Gains and Losses?
View related Military FAQ's.
View related information on US Obligations.
Is my foreign income taxable in Michigan?
 Taxable Income
Is my public pension taxable if I moved from another state into Michigan?
What is taxable income?
What is my federal adjusted gross income (AGI)?
Can I subtract my gambling losses?
Is foster care income taxable?
View related information US Obligations
View Information For Mortgage Foreclosure Or Home Repossession And Your Michigan Income Tax Return
 1099G
1099G Estimator
Explanation for 1099G
When are the Substitute Form 1099-G mailed?
Why did I receive the Substitute Form 1099-G?
Why doesn't the amount reported on my 1099-G agree with what I actually received?
What is the State of Michigan federal identification number that is used on the 1099G?