FAQ
Types of Letters/Notices
1099-G

This notice was sent because you received a Michigan Department of Treasury income tax refund last year that may be considered taxable income on your federal return. If you claim itemized deductions on your federal income tax return, you will need to report the Michigan refund as income. The 1099-G is not a bill. It's an information statement regarding a previously issued refund.

If you are the victim of identity theft and did not file a return with the State of Michigan, but received a 1099-G you may disregard the notice. Do not report the amount listed on the 1099-G on your federal return. No further action is required.

Affidavit to Claim an Uncashed Check

This notice was sent because our records indicate your individual income tax refund check was not cashed. Check the box that applies to you, sign the form and return it to the address on the notice.

If you do not return this affidavit, these funds will be turned over to the Unclaimed Property Division on or about September 1st.  After September 1st you must contact the Unclaimed Property Division to claim your funds.

Bill for Taxes Due (Intent to Assess)

This notice was sent because it has been determined that you owe additional tax to the Michigan Department of Treasury. Your debt may be for individual income taxes, business taxes or a state agency.

The Intent to Assess includes an explanation of the debt owed and the taxable period.
If you need additional information, contact the tax division or agency at the phone number provided on the Intent to Assess.

Denial of Home Heating Credit Claim - Filed After Deadline

This letter was sent because the Michigan Home Heating Credit Claim MI-1040CR-7 was received after the filing deadline. The Home Heating Credit Claim must be filed on or before September 30th following the tax year for which the credit is claimed.

Example: A 2019 Home Heating Credit Claim MI-1040CR-7 must be filed on or before September 30, 2020. The filing of an extension for income taxes does not extend the home heating credit deadline.

Denial of Home Heating Credit Claim - Income Limit

This letter was sent because your total household resources exceeded the income limits set for both the standard and alternate methods for computing this credit.

Denial of Home Heating Credit Claim - Licensed Care Resident

This letter was sent because a box was checked on line 12 of the Michigan Home Heating Credit Claim MI-1040CR-7 indicating you lived in a licensed care facility. If you lived in a nursing home, adult foster care home, licensed home for the aged or substance abuse center for the entire year, you are not eligible to claim this credit. Senior housing is not considered a licensed care facility and you may be eligible to claim a credit.

Explanation of Change

This letter was sent because an adjustment was made to your return for the identified tax year. An explanation of the adjustment(s) will begin in the second paragraph of the letter. If you disagree with the adjustment(s), submit documentation to support your claim. Do not send original documents, as they will not be returned.

Example: If your withholding was adjusted, submit a copy of your W-2 and/or 1099 forms on a full sheet of paper to verify your withholding amount. 

Final Bill for Taxes Due (Final Assessment)

This notice was sent because it has been determined that you owe additional tax to Michigan Department of Treasury. Your debt may be for individual income taxes, business taxes or a state agency debt.

The Final Assessment includes an explanation of the debt owed and the taxable period. If you need additional information, contact the tax division or agency at the phone number provided on the Final Assessment.

Garnishment Disclosure

This notice was sent because your refund has been applied to a garnishment as a result of a debt owed to the creditor identified in the notice.  For more information, contact the third-party creditor or state agency to which you are indebted.

View Garnishment Information

Letter of Inquiry - Michigan Income Tax

This letter was sent because the Discovery and Tax Enforcement Division has selected your return for review and additional information is required to process your return. A list of the required information can be found in the body of the letter. If you do not respond or provide all of the requested information, your refund will be reduced/disallowed or you may owe additional tax. If you did not file a return or credit, check the appropriate box on page 2 of the letter.

Total Household Resources Questionnaire

This questionnaire may be included with your letter to request information on all income received for a specific tax year. Only complete the lines that apply to you and provide statements to verify income reported. You must also indicate all individuals that lived in your home and the dollar amount they contributed towards household expenses.

Letter of Inquiry Concerning Individual Income Tax

This letter was sent for one of the following reasons:

  • The Adjusted Gross Income (AGI) reported on your Michigan Individual Income Tax Return MI-1040 may be understated. The AGI reported on your Michigan return should match the AGI reported on your federal return. The difference may result in additional tax due.
  • The date of birth reported on the Michigan Pension Schedule (Form 4884) for you (and/or your spouse if applicable) does not match our records. This may result in additional tax due.
Letter of Inquiry Concerning Michigan Individual Income Tax

This letter was sent because the Michigan Department of Treasury has increased security to protect Michigan taxpayers and the State from tax related identity theft using a simple Identity Confirmation Quiz. Follow the directions in the letter to take the quiz. If you successfully pass the quiz online, print out the confirmation page and keep with your tax records.

If you are unable to successfully pass the Identity Confirmation Quiz, you must mail a copy of the following items:

      • Your driver’s license/personal identification card (and spouse, if applicable) 
         and
      • Copies of all the following that apply to your return:
        W-2s, 1099s, SSA-1099, Schedule K-1s and/or Federal Schedule C

 

Letter of Inquiry Concerning Michigan Taxes

This letter was sent because the Internal Revenue Service (IRS) provided the Michigan Department of Treasury information indicating you received income at a Michigan address. The Michigan Department of Treasury has no record of receiving a return for the identified tax year. 

Notice of Adjustment to Income Tax Refund or Credit

This notice was sent because your refund has been applied to a State of Michigan debt. The type of debt is located at the bottom of your letter. Example: Accounts Receivable or State Agency Collection.

For more information regarding your debt(s) contact the following:

•  Account numbers that begin with an "F" are business debts, contact 517-636-6925. 
•  Account numbers that begin with an "S" are individual tax debts, contact 517-636-4486. 
•  Account numbers that begin and end with "S" are state agency debts, contact 517-636-5265.

Notice of Hold on Income Tax Refund or Credit

This notice was sent because your refund is being held for a State of Michigan debt. Either you or your spouse is liable for a debt. Complete, sign and submit the enclosed Income Allocation for Non Obligated Spouse (Form 743) to determine how much of the refund can be applied to the debt. If the form is not completely and correctly filled out, signed by both spouses and returned within 30 days; the entire refund (if needed) will be applied to the debt.

For more information view Non-Obligated Spouse Information:

•  Account numbers that begin with an "F" are business debts, contact 517-636-6925. 
•  Account numbers that begin with an "S" are individual tax debts, contact 517-636-4486. 
•  Account numbers that begin and end with "S" are state agency debts, contact 517-636-5265.

Note: If the spouse is deceased, include a copy fo the death certificate.

Notice of Income Tax Refund Used for Debts

This notice was sent because Treasury is required to provide notice before withholding individual income tax refunds or credits for a
garnishment(s).

Some examples are: child support, probate, MI Health Account, Michigan Department of Health and Human Services,
Unemployment Insurance Agency debts or an Internal Revenue Service levy.

Notice of Intent to Offset

This notice was sent because you have an outstanding individual income tax debt with the State of Michigan.  This notice is to inform you that your federal refund will be garnished and applied to your liability if the debt is not paid in full within 60 days from the date on this notice. For more information visit Treasury Offset Program (TOP).

Notice of Proposed Income Tax Adjustment

This notice was sent because the Internal Revenue Service (IRS) audited a prior year federal return and reported the results to the Michigan Department of Treasury.  We have no record of receiving a return for the year indicated on the notice. You must file an actual Michigan Individual Income Tax Return MI-1040 before any adjustments will be made.

Any payment you submitted to the IRS does not affect the amount due to the Michigan Department of Treasury.

Notice of Proposed Income Tax Adjustment - Amended Return

This notice was sent because the Internal Revenue Service (IRS) audited a prior year federal return and reported the results to the Michigan Department of Treasury. This resulted in additional tax due on your Michigan return.

Any payment you submitted to the IRS does not affect the amount due to the Michigan Department of Treasury.

Notice of Proposed Income Tax Adjustments

This notice was sent because the Internal Revenue Service (IRS) made adjustment(s) to a prior year federal return. This resulted in an additional tax due on your Michigan return. Refer to the back of the notice for a list
of the adjustments.

Any payment you submitted to the IRS does not affect the amount due to the Michigan Department of Treasury.

Notice of Proposed Penalty and Interest for Underpaid Estimates

This notice was sent because you did not make the required estimated payments.  The Michigan Income Tax Act requires taxpayers to make quarterly estimated payments if the income tax liability will be $500 or more after credits and withholding. 

To avoid penalty and interest for underpaid estimates, your total tax paid through credits and withholdings must be:

     90% of your current year's tax liability or
     100% of your previous year's tax liability or
     110% of your previous year's tax liability if your previous year's adjusted gross income is more than      
     $150,000 ($75,000 for married filing separate).

For more information view Penalty and Interest for Underpayment of Estimates (MI-2210)

Proposed Tax Due

This letter was sent because adjustments have been made to your return.  Based on the adjustment(s), you will owe additional tax.  An explanation of the adjustment(s) will begin in the second paragraph of the letter. If you disagree, submit documentation to support your claim. Mail correspondence and/or payment to the address listed in the letter.

Request for Income Information

This letter was sent because your income tax refund is being held for a garnishment as the result of a debt owed to a third party.

Either you or your spouse is liable for a debt. Complete, sign and submit the enclosed Income Allocation for Non Obligated Spouse (Form 743) to determine how much of the refund can be applied to the debt. If you previously submitted form 743 for a State of Michigan debt you must still complete and return this form. If the form is not completely and correctly filled out, signed by both spouses and returned within 30 days; the entire refund (if needed) will be applied to the debt.

The Department is unable to advise whether or not your form has been received. You should receive a response within 20 weeks after you submit your form.

Request for Information

This letter was sent because we need additional information to process your return. The requested information is explained in the letter.

Failure to provide all requested information will result in the refund being reduced/disallowed or additional tax due.

Schedule of Total Household Income
This form may be included with your letter requesting information on all income received. Only complete the lines that apply to you and provide statements to verify income reported. You must also indicate all individuals that lived in your home and the dollar amount they contributed towards household expenses.


Understanding Your Letter/Notice

  • This page briefly explains why the Michigan Department of Treasury contacted you. If you have not already done so, read the entire letter/notice carefully. The letter will explain what information is necessary to send to the department and how to appeal our decision, if applicable. Many situations can be easily resolved without having to call our office.

    We will send a letter/notice if:

    • You have an unpaid balance
    • You are due a larger or smaller refund
    • We have a question about your tax return
    • We need to verify your identity
    • We need additional information
    • We adjusted your return
    • We received information from the Internal Revenue Service

    Your response must be received in writing and mailed to the address provided in the letter.

    Select the title of the letter/notice you received from the list below.  You will be given a brief description of why you received this letter/notice.