Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments
| How to Serve a
Garnishment |
Obtain a judgment and appropriate Garnishment form against the
defendant from a Michigan Court.
For Income Tax Refunds or Credits: Form MC52,
Request and Writ for Garnishment (Income Tax Refund and/or Credit).
This allows for a one-time intercept of an Income Tax Refund or Credit.
For Vendor payments: Form MC13, Request and
Writ for Garnishment (Non-Periodic), which allows for a one-time
intercept of a vendor payment. For intercepts of vendor payments over a
specific time period, please obtain Form MC12, Request and Writ for
Garnishment (Periodic) from the Court.
For Wages of a State of Michigan Employee:
Form MC12, Request and Writ for Garnishment (Periodic), which allows
for intercepts of wages over a specific time period.
The State of Michigan cannot honor judgments from non-Michigan
courts, with the exception of federal garnishments.
It is extremely important that the defendant's Social
Security Number or Federal Employee Identification Number (FEIN) is correctly
identified on the Request and Writ for Garnishment to specifically
identify whose income tax refund and/or credit to intercept.
The Michigan Department of Treasury also requires that the
Social Security Number or FEIN of the party to whom the intercepts are to be
remitted is included in the area designated "Plaintiff name and
address," and/or "Plaintiff's attorney, bar no., and address."
The appropriate forms must be filed with a District or Circuit
Court and bear the signature of the Deputy Court Clerk or the imprint of the
seal of the court. Copies of documents will not be
accepted.
There is a $6.00 processing fee per Request
and Writ for Garnishment. Please make the check or money order
payable to the "State of Michigan", and remit payment at the time the
Request and Writ for Garnishment is served on the State of Michigan.
| Serving
Garnishments Electronically |
The Michigan Department of Treasury encourages filers to take
advantage of the electronic filing method. This method allows faster processing,
is more efficient and is less expensive. Filers serving 50 or more income tax
garnishments receive a discount on their processing fees. The fee is reduced to
$5.00 per garnishment.
To obtain instructions and a test packet for "Electronic
Filing", contact the Third Party Withholding Unit at (517) 636-5333 or by
writing:
Michigan Department of Treasury
Third Party Withholding Unit
P.O. Box 30785
Lansing, MI 48909.
| Where to Serve
Garnishments |
Serve garnishments on the State of Michigan by certified mail
to:
Michigan Department of Treasury
Third Party Withholding Unit
P. O. Box 30785
Lansing, MI 48909
| Notification Of Interception
Of Income Tax Refunds |
The Third Party Withholding Unit notifies the
court, the plaintiff, and/or plaintiff's attorney,
and the defendant that an income tax refund is being withheld for offset. If the
Third Party Withholding Unit is not notified within 28 days that the garnishment
has been released or satisfied, the intercepted tax refund or credit will be
released to the plaintiff.
You will not receive a garnishment disclosure if an income tax
refund or credit is not intercepted by October 31 of the tax processing year
following the income tax return year under which your writ applies. To receive a
disclosure, submit a written request between November 1 and December 31 of the
tax processing year that follows the income tax return year. See the chart below
for an example. Send the request to the Michigan Department of Treasury,
Third Party Withholding Unit, P.O. Box 30785, Lansing, MI 48909.
| Income Tax Garnishment Service Date Period |
Income Tax Return Year Applied to Garnishment |
Tax Processing Year |
Period to Submit Written Request for
Disclosure |
| November 2, 2009 - October 29, 2010 |
2009 Income Tax Refunds |
2010 |
November 1 - December 31, 2010 |
| November 1, 2010 - October 31, 2011 |
2010 Income Tax Refunds |
2011 |
November 1 - December 31, 2011 |
| November 1, 2011 - October 31, 2012 |
2011 Income Tax Refunds |
2012 |
November 1 - December 31, 2012 |
Disclosure of
Garnishment Information |
The Michigan Department of Treasury is committed to protecting
the privacy of its citizens. Representatives of the Michigan Department of
Treasury will only discuss matters concerning a garnishment with the plaintiff,
plaintiff's attorney, defendant and/or spouse (if joint return), and a
representative from the court in which the garnishment was filed. The defendant
or plaintiff may appoint another individual or corporation to represent them in
this matter by completing a Power
of Attorney (Form 151)
