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- Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?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/CARES Act FAQ
- Are forgiven Paycheck Protection Program loans (cancellation of debt) included in Total Household Resources?
- Are the Paycheck Protection Program loans that are forgiven subject to tax in Michigan?
- Are unemployment benefits (including the extra weekly $600 received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act) subject to tax in Michigan?
- Charitable contribution deductions from AGI are $300 for 2020 (single/joint) or the $300 (single) and $600 (joint) for 2021. Are these deductions from AGI in 2020 and 2021 added back to reach Michigan taxable income?
- Charitable contribution deductions from AGI are $300 for 2020 (single/joint) or the $300 (single) and $600 (joint) for 2021. Are these deductions from AGI in 2020 and 2021 also deductions for total household resources?
- How will the economic impact payments (CARES Act and COVIDTRA stimulus payments) affect a Michigan Individual Income Tax Return (MI-1040)?
- How will the economic impact payments (CARES Act and COVIDTRA stimulus payments) affect a claimant's Total Household Resources when claiming a Homestead Property Tax credit or Home Heating credit?
- Is the Michigan Department of Treasury charging penalty and interest for late payment of tax due on a 2019 income tax return?
COVID-19/Telecommuting (Working from Home) FAQ
- Are wages earned by a Michigan nonresident, while temporarily telecommuting from a location in Michigan, subject to tax in Michigan?
- Are wages earned by a Michigan resident, telecommuting from a Michigan location for an employer physically located in another state, subject to tax in the other state?
- Are wages earned by a Michigan resident, who is telecommuting from a location in another state, subject to tax in Michigan?
- How will telecommuting affect an employee's nonresident city income tax return?
- May an employee deduct any expenses (e.g. utilities, internet services, office equipment) incurred in order to telecommute for an employer?
- What is telecommuting?
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
Deceased Taxpayers FAQs
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
- 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
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 was my homestead property tax credit adjusted?
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
- 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
- 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
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
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
Subtractions to Income FAQs
- Are distributions from a deferred compensation plan an allowable subtraction?
- Are gambling losses 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
- When am I required to file a Michigan Adjustments of Capital Gains and Losses MI-1040D?
Taxable Income FAQs
- Are gambling/lottery winnings subject to Michigan individual income tax?
- 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?
