Taxpayer Notices

• Updated Notice: Automatic Extension to May 17, 2021 for Individual and Composite State Income Tax Returns Originally Due on April 15, 2021
• Update: Notice on the Status of the City of Detroit Individual Income Tax Due Date Extended to May 17
• Notice: Update to April 1, 2021 Notice Regarding the Treatment of Unemployment Compensation for Tax Year 2020
• Notice: Treatment of Paycheck Protection Program (PPP) Loans Under the Michigan Income Tax Act
• Notice: Treatment of Unemployment Compensation for Tax Year 2020
• Notice: Automatic Extension for Individual and Composite State Income Tax Returns Due on April 15, 2021
• Estimated Tax Penalty and Interest Waiver for Individuals Who Received Unemployment Benefits in Tax Year 2020
• Sales and Use Tax Notice: Emagine Entertainment, Inc., et. al. v Dep't of Treasury
• Notice: Penalty and Interest Waived for 33 Days for Certain Sales, Use, and Withholding Taxpayers with Returns Due January 20, 2021
• Notice: Report for Qualified Data Center Exemptions - Form 5726
• Notice: Penalty and Interest Waived for 31 Days for Certain Sales, Use, and Withholding Taxpayers with Returns Due December 20, 2020
• Notice of Tax Rate Calculation on Gross Premiums Attributable to Qualified Health Plans for Tax Year 2020
• Notice Regarding Michigan's Bottle Deposit Return Program
• Notice Regarding Phase 2 of Michigan's Reestablished Bottle Deposit Return Program
• Notice: Treasury Rescinds Letter Ruling 2013-2
• Notice: Paid Preparer Return Requirements for Returns Prepared on Behalf of Individuals, Fiduciaries, and Claimants
• 2020-19 TY Specific Sales and Use Tax Rules RIS Approved by MOAHR
• Notice: Corporate Income Tax Treatment of the IRC 163(j) Business Interest Limitation
• Notice: Phased Reestablishment of Bottle Deposit Return Program
• Notice: SUW Installment Payment Options Available
• Notice: SUW Penalty and Interest Waiver Until June 22
• Updated Notice: Waiver of IFTA Credentialing Requirements for Certain Motor Carriers
• Notice - IRS notice 2020-23 Detroit Conformity
• Notice - IRS Notice 2020-23 2Q State Conformity
• Notice regarding informal conferences
• Notice - Waiver of Motor Carrier Credentialing requirements for Michigan
• SUW Penalty and Interest Waiver Notice
• Notice: Penalty and Interest Waived for 30 Days for Monthly SUW Tax Returns Due March 20, 2020
• GILTI Notice
• Notice Regarding 2019 PAs 143-146 Marketplace Facilitators and Economic Nexus
• Notice Regarding Treatment of Kombucha Products Under Michigan's Bottle Deposit Law Revised Compliance Date
• Notice of Rescission of 3.2 Gallon Allowance (MFTA)
• Notice: Rescission of Old Motor Fuel Tax Rules
• Notice: Repeal of the Health Insurance Claims Assessment Act
• Notice: Regulation and Taxation of Marihuana Act
• Notice: HICAA Repealed, IPAA Enacted, Effective October 1, 2018
• Notice: Training Seminar for Taxpayers Subject to the IPAA
• Notice Regarding Michigan Taxes on Illegal Activities
• Notice to Remote Sellers Regarding Sales Tax and South Dakota v. Wayfair (Aug. 1, 2018, Revised: August 9, 2018)
• Notice - Michigan State Real Estate Transfer Tax Refunds for Transfers from June 24, 2011 to Present (updated on 6/26/18)
• Notice: Corporate Income Tax Guidance on Federal "Tax Cuts and Jobs Act"
• Notice Regarding Amendments to the Taxpayer Bill of Rights Rules
• Notice to Taxpayers Regarding Retroactive Federal Extender Legislation
• Taxpayer Notice Regarding Dental Prosthesis Exemption
• Notice to Taxpayers Regarding Direct Pay and Nonprofit Entities
• Notice to Taxpayers Regarding Alternate Dispute Resolution
• Notice to Taxpayers Regarding the Conclusion of Multistate Tax Compact Election Litigation
• Notice Regarding Materials and Supplies
• Notice to Taxpayers re HMOs under Corporate Income Tax
• Notice to Taxpayers Regarding Labelle Management Inc V Department Of Treasury
• Notice Regarding Documentation Required for SRETT Refunds
• Notice to Taxpayers Regarding 2016 PA 515 and 516 (Core Charges)
• Notice to Taxpayers Regarding the Increase in the Health Insurance Claims Assessment (HICA) Tax Rate and the Suspension of the HMO Use Tax
• Notice Regarding Rescission of MBT FAQ F5 and CIT FAQ ICFI 6
• Notice to Taxpayers Regarding Repeal of Flow-Through Withholding on Members' Distributive Share of Income
• Notice To Taxpayers Regarding Overpayments Remaining On Michigan Business Tax Accounts
• Notice to Taxpayers Regarding Labelle Management Inc v Department of Treasury
• Notice Regarding Data Center Exemption
• Notice to Taxpayers Regarding Ashley Capital, LLC v Department of Treasury
• Notice to Taxpayers Regarding Auto-Owners Insurance Company v Department of Treasury
• Notice: Appeal Extension When Taxpayer's Representative Was Not Provided Required Copy of Letter or Notice