Sending Payments to Treasury
Taxpayers are required to meet certain obligations under Michigan law. You are responsible for filing a timely tax return. Payment of tax due must be received on or before April 15. If payment is late, penalty and interest will be added to your debt and will continue to accrue until the amount is paid in full. Use Estimate Penalty and Interest to calculate your payment.
Payments can be made prior to receiving a Notice of Intent/Final Bill for Taxes Due by using the Michigan Individual Income Tax e-Payments system.
You can also submit any late or partial payments by check or money order to Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48929. The check or money order should be made payable to ‘State of Michigan’. Be sure to print the last four digits of your Social Security number and the tax year on the front of the check or money order.
If you do not pay your taxes, you may receive a PROPOSED TAX DUE, NOTICE OF INTENT TO ASSESS, and/or a BILL FOR TAXES DUE (Final Assessment). This is your opportunity to resolve the debt by submitting supporting documentation to dispute the notice or paying the balance due in full.
Once you have received a Notice of Intent to Assess and/or Final Bill for Taxes Due you may be eligible for an installment agreement/payment plan (form 990) with the Office of Collections. To make an electronic payment for an account that has been assigned an assessment number you must use the Collections e-Service system.
No payments of any kind are accepted at the Michigan Department of Treasury's Customer Service number (517-636-4486).
List of Topics
- Payment For a Tax Due Return (MI-1040)
- Direct Debit Payments
- Extension Payments
- Estimated Tax Payments (MI-1040ES)
- Assessment Payments
- Penalty & Interest Charges
- Additional Payment Information
You may choose a direct debit from a checking or savings account when the return is e-filed and supported by the software. A direct debit is a tax payment electronically withdrawn from the taxpayer’s bank account through the tax software used to electronically file the individual income tax return. Submitting the electronic return with the direct debit information provided, acts as the taxpayer’s authorization to withdraw the funds from their bank account. Requesting the direct payment is voluntary and only applies to the electronic return that is being filed.
Payments can be made by using the Michigan Individual Income Tax e-Payments system.
- If you have received an assessment from the Michigan Department of Treasury’s Office of Collections, use the Collections e-Service payment system.
- Payments for 2017 tax due returns can be made using this system. Prior year payments are currently not accepted electronically.
- Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges. However, you may submit late or partial payments electronically.
- Estimate Penalty and Interest for a tax Due Return
Payment can also be made by check or money order with your return. Make checks payable to “State of Michigan,” print the last four digits of your Social Security number(s) and appropriate tax year on the front of your check or money order.
- To ensure accurate processing of your return and payment, send one check for each return type. Be sure to include the last four digits of your Social Security number on any mailed payments.
- Do not staple your check to your return.
- Do not mail your return or payment in the same envelope with any other returns or payments. Mail each year return with payment in separate envelopes.
- If you e-filed, and choose to mail your payment, mail your check/money order with the pre-identified voucher (MI-1040V) produced by your software. Do not mail a copy of your e-filed return with your payment.
- If you are unable to submit the entire payment by April 15th, you may make a late or partial payment(s) until you receive a Final Bill for Taxes due.
- Submit any late or partial payments online or by mail via check or money order. Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges.
- If you have received an assessment from the Michigan Department of Treasury's Office of Collections, mail your payment to:
Michigan Department of Treasury-Office of Collections
P.O. Box 30199
Lansing, MI 48909
- Estimate Penalty and Interest for a Tax Due Return
You may choose a direct debit from a checking or savings account when the return is e-filed and supported by the software.
Direct Debit payment method is only available when e-filing the following returns:
Original Michigan Individual Income Tax Return MI-1040
Original City of Detroit Tax Return
Amended City of Detroit Tax Return
Treasury will allow a future (warehoused) payment date up to 90 calendar days in advance. However, no date can be selected after the due date of April 17, 2018.
If you e-file your return after the due date the payment must contain a direct debit date that is equal to the transmission date of the e-filed return.
Once a Direct Debit has been requested/initiated it cannot be changed or canceled.
Please allow three to four business days from the Direct Debit date for the payment to be withdrawn from the account.
If a duplicate payment has been made on your account, you must wait 30 days after the 2nd payment has been posted before contacting Treasury to request a refund. You can request a refund in one of three ways:
Use Check My Income Tax Information to request a refund. Click on the above link and follow the instructions below:
1. Select the option "Ask an Account Specific Question".
2. To verify your identity, log in using the filer's social security number and name, then choose the
option "Ask Treasury a Question".
3. You will be asked to enter the tax year, your adjusted gross income/total household resources
and filing status. Follow the directions given on the next page to ask your question.
Mail the request to: Michigan Department of Treasury
Customer Contact Section
PO Box 30058
Lansing, MI 48909
Or you may call 517-636-4486. Business hours are Monday through Friday 8am to 4:45pm. Listen carefully to the prompts as you will be asked to select an option number to assist in routing your call. Enter the primary social security number once prompted.
Note: An extension of time to file is not an extension of time to pay.
- e-Payments can be made for individual income tax extensions for the 2017 tax year.
- Payments can also be made by check or money order. Mail your payment with the
Application for Extension of Time to File Michigan Tax Returns, form 4 to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
Michigan Department of Treasury is now accepting electronic payments for estimated taxes by using the Michigan Individual Income Tax e-Payments system.
- e-Payments FAQs
- Estimate payment FAQs
- Who is required to file estimated tax payments MI-1040-ES ?
- Why did I receive an estimated payment voucher in the mail?
You may receive estimated payment vouchers in the mail even if you have not filed estimated payments in the past. If you owed the Michigan Department of Treasury over $500 in previous years you may be required to make estimated payments.
- If your filing status has changed from last year, do not use the pre-printed vouchers that you have received in the mail. Please use the blank MI-1040ES vouchers or estimated payments can be made using the Michigan Individual Income Tax e-Payments system.
- MI-2210 Michigan Underpayment of Estimated Income Tax
Payment Plan - If you do not have an assessment number from an Intent to Assess or Final Bill for Taxes Due notice you will not be eligible for an installment agreement/payment plan with the Office of Collections. Those payments can be made using the Michigan Individual Income Tax e-Payments system. You can also submit any late or partial payments by check or money order to Michigan Department of Treasury, Lansing, MI 48929. Be sure to include the last four digits of 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.
Allow additional time to receive a Final Bill for Taxes due, which will contain your assessment number. After you receive your assessment number your payments should be mailed to the Office of Collections to the address provided on the payment coupon found on the bottom of the Final Bill for Taxes Due. If you are unable to make payment in full, the Michigan Department of Treasury may consider an installment agreement/payment plan if your situation meets certain criteria.
For more information on how to qualify for an installment agreement/payment plan go to ... What should I do if I cannot pay my debt in full?
To ensure timely and accurate posting of your payment, use the Collections e-Service payment system if you have received an assessment or assessment number from the Michigan Department of Treasury’s Office of Collections.
- You will receive penalty on your individual income tax return/payment if not paid within the specified time due per The Revenue Act of 1941 .
- Penalty is charged at 5% for the first two months and then 5% for each additional month thereafter up to a maximum of 25%.
- Interest is calculated by multiplying the current interest rate by the amount of tax you owe.
- You may request a waiver of penalty in writing. You are required to explain your reason(s) for late payment of tax. You must submit supporting documentation and meet the reasonable cause criteria outlined in the Revenue Administrative Bulletin 1995-4 before a waiver of penalty will be considered.
- MI-2210 Michigan Underpayment of Estimated Income Tax
- Allow 30-45 days for your payment to post to your account.
- If we have no record of the payment and your check has cleared your bank, mail the following to the address on the billing you have received:
- a copy of the billing received
- a letter of explanation
- a copy of the front and back of the canceled check or the e-payment confirmation
- If your check is returned by the bank as unpaid you may receive a billing for additional penalty.