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Estates and Trusts Income Tax Frequently Asked Questions

General

  • Your address is updated based on your most recent return filing. 

    If you need to change your address and have already filed a return, send correspondence to:

        Michigan Department of Treasury
        P.O. Box 30741
        Lansing, MI 48909

  • Yes. If you would like to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. See Authorized Representative Declaration (Form 151) for additional information.

  • Complete the Authorized Representative Declaration (Form 151) to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. Please be aware that all information designated as "required" must be supplied for this authorization to be effective. Instructions for submission are included on page 2 of the form.

  • City of Detroit Taxes are not currently available on MTO.

  • Submit your final return and include correspondence to advise of discontinuance.   

Filing, Payments, Penalty and Interest

  • Quarterly Estimated/Extension Estates and Trusts Income Tax Payments by paper check, mailed with form, to:

        Michigan Department of Treasury
        P.O. Box 30813
        Lansing, MI 48909

    Annual Return Payments by paper check, mailed with form, to:

        Michigan Department of Treasury
        P.O. Box 30813
        Lansing, MI 48909

  • Payments cannot currently be made via telephone. 

    Quarterly Estimated/Extension Estates and Trusts Income Tax Payments by paper check, mailed with form, to:

        Michigan Department of Treasury
        P.O. Box 30813
        Lansing, MI 48909

    Annual Return Payments by paper check, mailed with form, to:

        Michigan Department of Treasury
        P.O. Box 30813
        Lansing, MI 48909

     

  • No, please do not staple return paperwork together before placing in an envelope to mail. If necessary, attach paperwork with paper clips or binder clips.
  • You will owe penalty and interest for late payment of tax if you pay after the due date.

    Penalty accrues monthly at 1 percent of the tax due, and increases by an additional 1 percent per month, or fraction thereof (e.g. penalty on a $500 tax due will be $30 if the tax is unpaid for six months).

    The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1 of each year. Interest is charged from the original due date of the return to the date the balance of the tax is paid. 

    View current interest rate.

Tax Clearance

  • For information about requesting a tax clearance, contact the City of Detroit at 313-224-3560 or visit the City of Detroit's Tax Clearance web site here.
  • The City of Detroit will provide you with the reason(s) for denial and the appropriate agency to contact for resolution.
    • City of Detroit Individual Income Tax Returns 2015-Present
    • City of Detroit Corporate Tax returns 2016-Present
    • City of Detroit Partnership/Estates and Trusts Income Tax returns 2016-Present
    • City of Detroit Withholding Monthly/Quarterly Returns and Annual Reconciliation 2017- Present
  • The City Tax Administration reports the tax returns that are and are not on file and/or any outstanding tax liabilities for your account to the City of Detroit. The City of Detroit is responsible for determining approval or denial of any tax clearance request. 
  • The City Tax Administration provides the City of Detroit with the current status of all items related to income tax filings and payments. The City of Detroit uses this, along with any other relevant information, to determine approval or denial of any tax clearance request.

  • If you are denied a tax clearance and submit payments and/or returns not previously on file. It may take up to 21 days for these items to be processed. This timeframe is standard for receipt of information for anyone submitting returns or payments by US mail. If you have a question about the receipt of returns or payments, you may visit Check My Tax Information or contact the City Tax Administration by calling 517-636-5829.

  • When submitting returns or payments, follow the instructions provided on the form or voucher to ensure proper application and processing. If you have a question about the proper method for submitting a return or payment, contact the City Tax Administration by calling 517-636-5829.
  • If you were denied a clearance for not filing a return, but you don't believe you were required to file, you should contact the City of Detroit's Clearance team by email at cityofdetroitclearances@detroitmi.gov or by calling 313-224-3560 and selecting option 4.

  • If you have questions about an outstanding balance, contact the City Tax Administration at 517-636-5829.