Potential Scam Alert

The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.

Wholesale Marihuana Tax Update

Preliminary information for the Wholesale Marihuana Tax is now available.

Read the Guidance

Treasury Taxes

Popular on michigan.gov

How Do I...

Michigan Treasury Online Forms and Instructions

Michigan Treasury Online Forms and Instructions

Michigan Treasury Online Form Instructions

Please choose a year from the list below:

2025 MTO Form Instructions

2024 MTO Form Instructions

2023 MTO Form Instructions

2022 MTO Form Instructions

2021 MTO Form Instructions

2020 MTO Form Instructions

2019 MTO Form Instructions

SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

Complete Form 5095 before filing your return on MTO:

2025: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2024: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2023: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2022: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2021: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2020: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

2019: 5095, SUW Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

SUW 4% and 6% Monthly/Quarterly Return and Amended Monthly/Quarterly Return Worksheet

Complete Form 5099 before filing your return on MTO:

2025: 5099, 2025 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2024: 5099, 2024 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2023: 5099, 2023 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2022: 5099, 2022 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2021: 5099, 2021 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2020: 5099, 2020 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

2019: 5099, 2019 SUW 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

Marihuana Retailers Excise Tax Payment Vouchers

Complete Form 5677 for early payments:

2025: Marihuana Retailers Excise Tax Payment Voucher

2024: Marihuana Retailers Excise Tax Payment Voucher

2023: Marihuana Retailers Excise Tax Payment Voucher

2022: Marihuana Retailers Excise Tax Payment Voucher

2021: Marihuana Retailers Excise Tax Payment Voucher

2020: Marihuana Retailers Excise Tax Payment Voucher

2019: Marihuana Retailers Excise Tax Payment Voucher