Individual Income Tax

What are the State of Michigan income tax filing requirements? What forms do we use? When should they be filed?

If you file a federal income tax return, you should also file a Michigan income tax return. You are required to file a Michigan income tax return if the federal adjusted gross income (AGI) is greater than the personal exemption amount on the Michigan income tax return (MI-1040).

Michigan has one income tax form, MI-1040 . The MI-1040 is used for any filer, residents, nonresidents and part-year residents. The MI-1040 is also used when a federal EZ is filed.

Current and prior year Michigan tax forms may be obtained by one of the following methods:

Downloading the desired form from this web site by:

  1. Click on the word “Forms” at the top of the page, under the Department of Treasury banner.
  2. On the next page (Treasury Forms) click on “Income Tax”.
  3. Click on the desired link for Current Year or Previous Year Forms.

Or, forms may be requested by writing to:

Michigan Department of Treasury
Customer Contact
P.O. Box 30757
Lansing, MI 48909

Forms obtained in any of the above mentioned ways may be used to file your Michigan Income Tax returns.

The filing due date is April 15, 2015 for the 2014 tax return.