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  • Property Tax
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  1. Taxes

Individual Income Tax FAQs

  • Letters/Notices to Taxpayers
  • Preguntas mas Frecuentes
  • E-Payments FAQ
  • Inheritance Tax FAQs
  • Business Income Reportable on MI-1040 or MI-1041
  • Composite FAQs
  • Fiduciary FAQs

1099-G

  • 1099-G Estimator
  • Explanation for Substitute Form 1099-G
  • What is the State of Michigan federal identification number used on the Substitute Form 1099-G?
  • What should I do if I believe I am a victim of identity theft, didn't file a Michigan return but I received a Substitute Form 1099-G?
  • When is the Substitute Form 1099-G mailed?
  • Why did I receive the Substitute Form 1099-G?
  • Why doesn't the amount reported on my Substitute Form 1099-G agree with what I actually received?

Amended Returns

  • If the Internal Revenue Service changed my Adjusted Gross Income (AGI) and/or exemptions on my federal return, am I required to file an amended Michigan return?
  • May I amend my Michigan return to change my filing status?
  • What forms do I use to correct an error on a 2015 or 2016 return?
  • What forms do I use to correct an error on my return for tax years 2017 and forward?
  • What supporting documents need to be included with an amended Michigan MI-1040?
  • When should I amend my Michigan return?
  • When will my amended return be completed?
  • Why am I getting a bill from my original return when I filed an amended return showing I do not owe?
  • Why was my amended return adjusted or disallowed?

Bill for Taxes Due FAQs

  • Can I ask a question about my bill without talking to a customer service representative?
  • How do I apply for a penalty waiver?
  • How do I apply for an Installment Agreement?
  • What are my payment options?
  • What should I do if I cannot pay my debt in full?
  • What should I do if I received a bill and I do not owe it?
  • What should I do if I received a bill for a deceased taxpayer?
  • Where do I send my payment and/or correspondence?
  • Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?
  • Why did I receive this bill?
  • Why did it take so long for me to receive a bill?
  • Why have I received a bill when I already made my payment?
  • Why is there a penalty on my Individual Income tax return/payment?
  • Will the penalty and interest be waived if I show proof that I sent my payment timely, but the check has not cleared my financial institution?

COVID-19 Working from Home FAQs

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College/University Students FAQs

  • Am I considered a Michigan resident if I am an out-of-state student attending a Michigan college/university?
  • Is the income I earn in Michigan while a college student taxable?
  • Is the income I earn outside of Michigan taxable if I am a Michigan resident attending college and working in another state?
  • May I claim a home heating credit if I am a college student?
  • May I claim a homestead property tax credit if I am a college student?
  • More Student Information

Copies of Individual Returns FAQs

  • How can I obtain copies of W-2s?
  • How can I obtain copies of previously filed returns?
  • Non-Obligated Spouse Information

Deceased Taxpayers FAQs

  • What do I need to include with a return and/or credit filed on behalf of a deceased taxpayer?
  • What documents are required if I am a Personal Representative for a deceased taxpayer?
  • What should I do if I have a check/energy draft for a deceased taxpayer?

Direct Deposit

  • How can I have my income tax refund direct deposited?
  • What happens if my account was closed at the time of the deposit?
  • What should I do if my financial institution has no record of my refund being deposited?
  • What should I do if my return is completed but my preparer has no record of my direct deposit.
  • What should I do if the account number on my return is incorrect?
  • What should I do if the routing transit number on my return is incorrect?

E-File FAQs

  • Can I e-file an amended return if I made an error on my original Michigan Individual Income Tax Return?
  • Can I e-file my Michigan individual income tax return (and/or City of Detroit) return separately from my federal return?
  • Can I sign my Michigan e-file return electronically?
  • How long will it take to process my e-filed filed return?
  • How much does it cost to e-file?
  • How will I know if my e-filed return was received?
  • What individual income tax forms are eligible for e-file?
  • What should I do if my return was rejected?
  • What should I do when I owe tax and want to e-file my income tax return?
  • Where can I find more information on Michigan e-file?
  • Where do I mail the Michigan Individual Income Tax Certification for e-file MI-8453?

Estimate Payments FAQs

  • Am I required to make estimated tax payments?
  • Are there any exceptions for filing estimated tax payments for farmers, fishermen or seafarers?
  • How are penalty/interest charges calculated for failure to file or underpayment of estimated payments?
  • What happens if I fail to file and make the required estimated tax payments?
  • When are the quarterly estimated tax payments due?
  • Why am I being charged penalty and interest for underpayment of estimated income tax?

Farmland FAQs

  • What should I do if my claim for a farmland preservation tax credit was denied stating the Michigan Department of Agriculture and Rural Development has no record of an agreement number as indicated on my Schedule CR-5?
  • Am I required to submit a signed distribution statement or a Schedule K-1?
  • Do I need to claim my farmland preservation tax credit as income?
  • Do I need to claim my homestead property tax credit as income?
  • Do I need to provide a MI-1040CR when claiming a farmland preservation tax credit?
  • How and when can I claim a new agreement?
  • How do I claim an agreement which covers land on multiple property tax statements?
  • How do I determine my eligible property taxes for the farmland preservation tax credit if my tax statement(s) include land excluded from my farmland development rights agreement(s) (FDRA)?
  • I reduced my property taxes to the percentage of Principal Residence Exemption (P.R.E.)/Qualified Agricultural exemption, but still received the message the property taxes were reduced for credit. Why were they reduced further?
  • My farmland preservation tax credit was issued jointly with the county, how do I cash it?
  • My property tax statement has land enrolled in multiple agreements. How do I claim those agreements?
  • My property taxes have been corrected based on the taxable value reported on my Schedule CR-5 and the actual local millage rate. I am claiming the total taxes billed on my property tax statement(s). Why were my property taxes reduced?
  • Should I file an Individual Income Tax return (MI-1040) or a Michigan Business Tax return (Form 4594) to claim my Farmland Preservation Tax Credit?
  • What must be included with my claim for a farmland preservation tax credit?
  • What property taxes am I eligible to claim if I purchased/sold property enrolled in a farmland development rights agreement (FDRA) during the tax year?
  • What property taxes may be claimed on a farmland preservation tax credit?
  • What should I do if my farmland preservation tax credit was denied because the farmland development rights agreement(s) (FDRA) I claimed was not in my name?
  • Where can I find my agreement number?
  • Why was my farmland preservation tax credit issued jointly with the county?
  • Why was my farmland preservation tax credit reduced for special assessments, collection fees in excess of 1%, penalties and/or interest?
  • Why was my farmland preservation tax credit reduced to the Principal Residence Exemption (P.R.E.) or Qualified Agricultural exemption percentage indicated on my property tax statement(s)?

Filing Requirements FAQs

  • Am I required to make estimated tax payments?
  • Does the Michigan Department of Treasury have a form comparable to the U.S. 1041 (Income Tax Return for Estates and Trusts)?
  • How To Determine if I am Required to File a Michigan Return PDF icon
  • How can I find out if I have tax returns that are missing or delinquent?
  • How many years do I have to claim an income tax refund, homestead property tax credit or home heating credit for a prior year?
  • What are the State of Michigan individual income tax filing requirements?
  • What are the current tax rate and exemption amounts?
  • What should I do if I did not include my Schedule W or W-2s when I filed my paper return?
  • What should I do if I received another W-2, or have discovered an error on my return after I filed?
  • When do I need to file a Michigan Adjustments of Capital Gains and Losses MI-1040D?

Forms FAQs

  • Does the Michigan Department of Treasury have a substitute W-2 form when a W-2 is not received from an employer?
  • How can I obtain the Income Allocation for Non-Obligated Spouse form?
  • Non-Obligated Spouse Information (Forms)
  • Where can I obtain Michigan Individual Income Tax forms, including estimated tax forms?
  • Where can I obtain city/county and other states' income tax forms?

Garnishments/Refund Held For a Debt FAQs

  • If Your Refund is Held to Pay a Debt
  • Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments
  • Non-Obligated Spouse Information (relating to Garnishments)

Home Heating Credit FAQs

  • Can I still use my energy draft if there is a mistake on it?
  • Can I still use my energy draft that includes the name of my deceased spouse?
  • Home Heating Credit Information
  • How do I check the status of my home heating credit?
  • How do I file for a home heating credit?
  • I was sent an energy draft but I can't use it because…
  • Should I use the standard or alternate method to calculate my home heating credit?
  • View information about Home Heating Credits and other Energy Assistance programs.
  • What common mistakes are made when completing the Michigan Home Heating Credit Claim (MI-1040CR-7)?
  • What is the definition of total household resources?
  • What should I do if I am having problems getting credit for my energy draft or obtaining a refund of the overpayment from my heat provider?
  • What should I do if I lost my energy draft?
  • What should I do if I was sent an energy draft but my heat costs are included in my rent?
  • What should I do if my heat provider has no record of receiving my energy draft that I mailed to them?
  • What should I do if my heat provider will not accept my energy draft?
  • What should I do if my home heating credit has been processed but I have not received the energy draft that was issued?
  • What should I do with the energy draft if the taxpayer is now deceased?
  • When should I file for the home heating credit?
  • Who qualifies for a home heating credit claim?

Home Heating Credit for Energy Providers FAQs

  • Are we required to refund the energy draft amount to a customer who is currently living out of state?
  • Can we accept a prior year energy draft for payment on a current account?
  • Can we charge tax, handling fees, delivery fees and /or service fees to customers who pay with energy drafts?
  • Do we immediately have to credit a customer's account when they pay with an energy draft or can we wait until we get our money from the state first?
  • How do I complete the Batch Header Form?
  • Is it possible for more than one energy draft to be applied to the same account if the customer has roommates?
  • What do we do if we received a check for a batch of Home Heating energy drafts, but we lost the copies of the customers' energy drafts we submitted for payment.
  • What happens if I lose an energy draft and I have already provided the customer with their heating supply?
  • What happens if a customer gives me an energy draft to pay on their current account, yet they owe on a previous bill? Can I apply the remaining amount towards the past due bill?
  • What should we do if a customer claims they sent us an energy draft but we have no record of receiving one?
  • What should we do if we receive an energy draft from a former customer?
  • What should we do with an energy draft if a customer submits a draft to us for payment on a business account?
  • Where is the check we were expecting for the batch of energy drafts submitted for payment?
  • Who do I inform of any changes or corrections needed for my business?
  • Why did I receive a letter stating that I was not going to get paid for a particular energy draft? Will I be able to collect the money at a later date, or do I have to get it from the customer?
  • Why is there an invoice number field on the batch header?

Homestead Property Tax Credit FAQs

  • Am I required to include my capital gain in total household resources if the capital gain is not taxable?
  • Are medical premiums paid through payroll deduction on pre tax wages an allowable subtraction from total household resources?
  • Can I claim taxes levied on the business portion of my home?
  • Can I file a homestead property tax credit for prior years?
  • Can I subtract my Long Term Care amount, along with my medical premiums, from total household resources?
  • Do I need to include my spouse's income in total household resources if we lived together all year and filed married filing separately?
  • Do I need to include my spouse's income in total household resources if we only lived together part of the year?
  • Does college or university housing qualify for a homestead property tax credit?
  • Homestead Property Tax Credit Information
  • How do I calculate my homestead property tax credit if my home is a duplex?
  • How do I compute my homestead property tax credit if I got married during the year?
  • How do I determine the amount of property taxes that are eligible for credit if my principal residence exemption (P.R.E.) percentage indicated on my tax statement is other than 100% or 0%?
  • How do single adults sharing a home compute their homestead property tax credit?
  • How does the Principal Residence Exemption affect the taxes I claim on my homestead property tax credit?
  • How much farmland may I claim as my homestead?
  • If I am purchasing a home on a land contract, how do I calculate my homestead property tax credit?
  • If I bought a house and moved from a rented home, what portion of the taxes levied may I claim?
  • If I built a home which was completed part way through the year, what portion of the taxes levied may I claim?
  • If I moved during the year, may I claim a homestead property tax credit?
  • If I moved into or out of Michigan during the year, may I claim a homestead property tax credit?
  • If I participated in the Step Forward Michigan program, how does this affect my Michigan individual income tax return, homestead property tax credit, and home heating credit?
  • If I purchased and/or sold a home during the year, what portion of the taxes levied may I claim?
  • If I sold a home and built a new home which was completed part way through the year, how do I compute my homestead property tax credit?
  • If I sold a house and moved to a rented home, what portion of the taxes levied may I claim?
  • May I claim the taxes levied on my vacant parcels that are adjacent or contiguous to my homestead?
  • Should a resident of an adult care facility use their share of their property taxes or their rent to compute a credit?
  • What are total household resources?
  • What does "taxes levied" mean?
  • What if I use an incorrect taxable value?
  • What is a homestead?
  • What is a millage rate and where do I find it?
  • What is a senior alternate credit and who qualifies?
  • What is a special assessment?
  • What is tax exempt housing?
  • What is taxable value?
  • When can I claim special assessments?
  • When do I realize a capital gain on the sale of my home, and how do I calculate the gain?
  • Where do I find the school district code?
  • Where do I get property tax statements if I only received a mortgage interest statement?
  • Who qualifies for a homestead property tax credit?
  • Why and how did you adjust my homestead property tax credit?

Identity Confirmation Quiz FAQs

  • Can I get another Quiz ID number?
  • Did I receive a Letter of Inquiry because I was a victim of identity theft?
  • Did I receive this Letter of Inquiry due to a random review?
  • How do I access the Identity Confirmation Quiz?
  • How do I verify the Letter of Inquiry I received was sent by the Michigan Department of Treasury?
  • How long does it take for my correspondence to show on your system?
  • How long does it take for my return to be processed after I pass the Identity Confirmation Quiz?
  • May I fax or email my response to the Letter of Inquiry I received?
  • What if I am unable to access the Identity Confirmation Quiz?
  • What if I am unable to pass the Identity Confirmation Quiz?
  • What if I misplaced or never received my Letter of Inquiry?
  • What is the mailing address for Discovery and Tax Enforcement Division?
  • Why am I selected for review and/or receive a Letter of Inquiry every year?
  • Why doesn't my Letter of Inquiry have a Quiz ID number?
  • Why was I asked to take the Identity Confirmation Quiz?

Identity Theft FAQs

  • Are you looking for help with identity theft protection?
  • Identity Theft Brochure - What to Do If You're a Victim and Tips For Protecting Your Identity PDF icon
  • If I confirmed my identity for a previous tax year, will it be required for future filings?
  • What are the warning signs of income tax related identity theft?
  • What if I do not have a filing requirement with Michigan and received a letter?
  • What if I do not have a filing requirement with Michigan and received a refund check?
  • What if I have a filing requirement with Michigan, filed my return and have been notified that I am a victim of identity theft?
  • What if I have a filing requirement with Michigan, have not filed my return and my e-filed return was rejected?
  • What if I have a filing requirement with Michigan, received a letter and have not filed my return?
  • What if I have a filing requirement with Michigan, received a refund check and have not filed my return yet?
  • What is income tax related identity theft?
  • What should I do if I am a victim of identity theft, didn't file a Michigan return but I received a 1099-G notice?
  • What should I do if I am investigating a victim of identity theft and need to request copies of returns filed?

Income Tax General FAQs

  • Are U.S. Obligations exempt from Michigan Individual Income Tax?
  • How To Determine if I am Required to File a Michigan Return PDF icon
  • How do I change my address with the Department of Treasury?
  • How do I contact the IRS with questions about individual income tax or Federal Employer's Identification Numbers (FEINs)?
  • To which state should I pay tax if I earned income in another state?
  • What are Revenue Administrative Bulletins (RAB's) and where can I find them?
  • What cities impose an income tax?

Military Income FAQs

  • Am I required to file a Michigan individual income tax return if Michigan is my home of record but I have not been stationed there for several years?
  • Am I required to file a Michigan return if I was overseas for the entire year?
  • Am I required to pay taxes on income earned as a military spouse stationed in Michigan?
  • Are military exit benefits and military separation pay exempt from Michigan individual income tax?
  • Are military retirement benefits exempt from Michigan individual income tax?
  • Are military survivor benefits exempt from Michigan individual income tax?
  • Are retirement benefits of a deceased military member that are passed to a beneficiary other than a surviving spouse exempt from Michigan individual income tax?
  • Are retirement benefits that pass to the spouse of a deceased military member exempt from Michigan individual income tax?
  • Can I claim a homestead property tax credit if I am a Michigan resident stationed outside of the state and own a home in Michigan?
  • Federal Military Spouses Residency Relief Act
  • If I am stationed in Michigan, am I considered a Michigan resident?
  • Is National Guard pay considered military pay?
  • Is military pay exempt from Michigan individual income tax?
  • More Military Information
  • What is a household member?
  • When do I file my taxes if I am in active duty overseas?
  • Why is Treasury requesting additional information on the MI-1040CR-7?

Payment Options FAQs

  • Does the State of Michigan accept electronic payments (e.g. direct debit, debit card, credit cards and eChecks)?
  • Sending Payments to Treasury

Penalty Charges FAQs

  • How are penalty/interest charges calculated for failure to file or underpayment of estimated payments?
  • How do I estimate penalty and/or interest charges?
  • How do I request a penalty waiver?
  • What are the penalty charges for failure to file or pay?
  • What if my payment is returned by my financial institution as unpaid?
  • What is the statutory authority for charging penalties?
  • When do penalty and interest charges apply?
  • Why am I being charged additional penalty and interest if I filed for an extension?

Penalty and Interest for Underpayment of Estimates (MI-2210)

  • Am I required to make estimated tax payments if I am a farmer, fisherman or seafarer?
  • How can I avoid receiving a bill from Michigan Department of Treasury for an MI-2210 for underpayment of estimates?
  • How do I know if I should file the MI-2210 form?
  • What are the MI-2210 penalty and interest charges?
  • What happens if I fail to file and make the required estimated tax payments?
  • What should I do if I am unable to project my annual income?
  • Why am I being charged MI-2210 penalty and interest?

Replacement Check/Home Heating Draft FAQs

  • What should I do if I have not received my check/draft?
  • What should I do if my check has been paid and I did not cash it?
  • What should I do if my check/draft has been damaged?
  • What should I do if my check/draft has been returned to Michigan Department of Treasury?
  • What should I do if my check/draft is lost or stolen?
  • What should I do if my energy draft was sent to a heat provider in error because I do not have an account?
  • What should I do if my name is incorrect on my check/draft?
  • What should I do if the amount of my check/draft is incorrect?

Resident and Non-Resident Income FAQs

  • Am I required to file a Michigan Individual Income Tax Return MI-1040 if I am a resident of a reciprocal state and worked in Michigan?
  • Am I required to file a Michigan Individual Income Tax Return MI-1040 if I am a resident of another state and I worked in Michigan?
  • Am I required to file a Michigan Individual Income Tax Return MI-1040 if I moved into or out of Michigan during the year?
  • Am I required to file a Michigan Individual Income Tax Return MI-1040 to report gambling/lottery winnings received from a Michigan lottery, casino or horse track if I am a resident of a reciprocal state?
  • Am I required to pay taxes on income earned as a military spouse stationed in Michigan?
  • Are my wages earned in another state taxable in Michigan if I am a Michigan resident?
  • Are out-of-state students attending a Michigan College or University considered nonresidents?
  • Can I claim a homestead property tax credit if I moved into/out of Michigan during the year?
  • Credit for Income Tax Outside Michigan Estimator
  • How To Determine if I am Required to File a Michigan Return PDF icon

Retirement & Pension Benefits FAQs

  • 2013 Retirement & Pension Information
  • 2014 Retirement & Pension Information
  • 2015 Retirement & Pension Information
  • 2016 Retirement & Pension Information
  • 2017 Retirement & Pension Information
  • 2018 Retirement & Pension Information
  • 2019 Retirement and Pension Information
  • Withholding for Pension Administrators Frequently Asked Questions (FAQ)
  • Withholding for Pension Recipients Frequently Asked Questions (FAQs)

Roth IRA FAQs

  • Are contributions to a Roth IRA deductible on the Michigan individual income tax return?
  • Are conversions from a regular IRA to a Roth IRA subject to Michigan individual income tax?
  • Are distributions from a Roth IRA included in total household resources?
  • Are distributions from a Roth IRA subject to Michigan individual income tax?
  • Are rollovers from a regular IRA to a Roth IRA included in total household resources?

Service Fee Housing FAQs

  • How do I find out if my rental property is service fee housing?
  • What is service fee housing?
  • Why can't I use 23% (standard amount) of my annual rent to calculate my homestead property tax credit if I live in service fee housing?
  • Why was my homestead property tax credit adjusted due to residing in service fee housing?

Social Security Act (SSA) Exempt Retirement & Pension Benefits

  • Does receiving Social Security benefits disqualify me from receiving an SSA exempt deduction?
  • How does my SSA Exempt status affect my deduction?
  • What deductions are affected by an SSA Exempt status?
  • What does SSA Exempt mean?

Subtractions to Income FAQs

  • Are distributions from a deferred compensation plan an allowable subtraction?
  • Is a distribution from a Roth IRA an allowable subtraction?
  • Is a rollover from a regular IRA to a Roth IRA an allowable subtraction?
  • Is my public pension allowed as a subtraction if I moved from another state into Michigan?
  • May I claim a subtraction for dividend/interest/capital gains if I am a senior citizen?
  • View related information on US Obligations PDF icon
  • When am I required to file a Michigan Adjustments of Capital Gains and Losses MI-1040D?

Taxable Income FAQs

  • Are gambling losses an allowable subtraction?
  • Is foster care income taxable?
  • Is my foreign income subject to Michigan tax?
  • Is my public pension taxable if I moved from another state into Michigan?
  • View Information For Mortgage Foreclosure or Home Repossession and Your Michigan Individual Income Tax Return
  • View related information US Obligations
  • What is taxable income?

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