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FAQ
  Individual Income Tax
What should I do if I cannot pay my debt in full?
 
Answer:

Making Payments BEFORE a "Bill for Taxes Due" is issued:

At this time you are not eligible for consideration of an Installment Agreement/payment plan. However you may still submit check or money order payments prior to receiving your "Bill for Taxes Due" to the following address.

Michigan Department of Treasury
P.O. Box 30727
Lansing, MI 48929

Include your social security number and tax year on the check or money order.

** Any payment(s) received after April 15th will be considered late and subject to penalty and interest charges.

Making Payments AFTER a "Bill for Taxes Due" is issued:

At this time the Department of Treasury may consider an Installment Agreement if your situation meets certain criteria.

For installment agreements for 24 months or less, the taxpayer must send in a completed and signed 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 expose the taxpayer to continued collection efforts.

For installment agreements longer than 24 months, the taxpayer must complete a Collections Information Statement, listing their income, expenses, assets and liabilities. Contact the Office of Collections to request the form and additional information.

Mail to:
Michigan Department of Treasury
Office of Collections
Lansing, MI 48909-7600
Phone: 517-636-5265

Apply for an Installment Agreement

For Installment Agreements for 24 months or less, the taxpayer must 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 expose the taxpayer to continued collection efforts.

For Installment Agreements longer than 24 months, the taxpayer must complete a Collection Information Statement, listing their income, expenses, assets and liabilities. Please contact the Office of Collections to request the form and additional information.

Mail to:
Michigan Department of Treasury
Office of Collections
P.O. Box 30199
Lansing, MI 48909-7600
Phone: 517-636-5265


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