What if I Can't Pay?

For Installment Agreements lasting for 24 months or less, you must complete, sign and return the INSTALLMENT AGREEMENT (Form 990). The agreement requires a proposed payment amount that will be reviewed for approval by Treasury. All highlighted areas of the form are required and must be filled in completely before your request for an Installment Agreement will be considered for approval. Failure to complete the required areas will result in a delay of processing and continued collection efforts will continue.

If you are an individual taxpayer interested in an Installment Agreement for a period longer than 24 months, visit our Collection Financial Standards page for more information.

If you are a business taxpayer interested in an Installment Agreement for a period longer than 24 months, please call the Office of Collections at (517) 636-5265 for more information.

The Office of Collections will file liens on Real and Personal property to protect the State's interest as a creditor. Liens will be filed even when a taxpayer has made payment arrangements and is current with all payments.

Caution! Once a lien is filed, the taxpayer's credit rating could be harmed and, in most cases, property cannot be sold or transferred until the past-due tax is paid. A lien filed at a county Register of Deeds becomes a public record. Credit reporting agencies may obtain and publish the lien information. A lien filed against an individual or business that is picked up by a credit reporting agency will remain part of that credit history for the next seven to ten years.

If you have been contacted by the Michigan Accounts Receivable Collection System (MARCS), please contact them directly for more information about Installment Agreements.

Treasury is providing an “Offer-In-Compromise” program that began January 1, 2015. This program will allow taxpayers to submit an offer to compromise a tax debt for less than the amount due based on specific criteria. To determine if you qualify visit www.michigan.gov/oic.

 

Estimate Penalty and Interest Owed for a Late Payment