Individual Income Tax

How do I apply for a penalty waiver?

A taxpayer requesting a waiver of penalty must do so in writing and must explain their reason(s) for late payment of tax due. If the taxpayer can demonstrate reasonable cause and meet the reasonable cause criteria as outlined in the Revenue Administrative Bulletin 2005-3 Penalty Provisions, the Department may waive the penalty charge.

Mail to:

Michigan Department of Treasury
Office of Collections
P.O. Box 30199
Lansing, MI 48909-7699