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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.

Garnishment Fee

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:

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 PeriodIncome Tax Return Year Applied to GarnishmentTax Processing YearPeriod to Submit Written Request for Disclosure
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
November 1, 2012 - October 31, 2013 2012 Income Tax Refunds 2013 November 1 - December 31, 2013
 
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)

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