Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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No; a Michigan Composite Individual Income Tax Return (Form 807) is optional. A flow-through entity may file a composite return on behalf of its nonresident members who elect to participate**. If a flow-through entity does not file a composite return, each individual member must file a Michigan Individual Income Tax Return (Form MI-1040), Michigan Nonresident and Part-Year Resident Schedule (Schedule NR), Michigan Additions and Subtractions (Schedule 1), and all other applicable schedules for a complete Michigan filing.
**Limitations may apply on an intermediate flow-through entity’s ability to participate in another flow-through entity’s composite return if the intermediate flow-through entity elected to pay the Michigan Flow-Through Entity tax. See “Flow-Through Entity (FTE) Tax Credit FAQs”.