Key Changes for City of Flint Individual Income Tax

• Beginning January 1, 2027, taxpayers will file their City of Flint individual income tax returns with Treasury.
• Treasury will implement City of Flint Individual Income Tax into GenTax – the same modern platform used for Michigan Individual Income Tax. City of Flint taxpayers and third parties will be able to use the Michigan Treasury eServices web platform to file returns, make payments, and manage tax accounts online. For individual taxpayers, this creates a true one-stop shop, allowing them to access their State of Michigan and City of Flint income tax accounts in one convenient location.
• Some due dates will change to align with established federal and state due dates as well as maintain consistency for all Treasury administered city taxes.
• New forms will be introduced, standardizing tax reporting for multiple cities administered by Treasury.
• Extension requests will be standardized. Penalty and interest will continue to accrue on any unpaid tax beginning on the original due date of the return.
• Coordinated tax compliance:
  • Treasury may coordinate city and state tax compliance activities when appropriate.
    • Information and records obtained during a state tax audit may be reviewed to determine whether there are City of Flint income tax obligations.
    • Information and records obtained during a City of Flint income tax audit may be reviewed to determine whether there are state tax obligations.
  • Taxpayers will be notified of this potential coordination in applicable audit correspondence.

• Beginning tax year 2026 (the tax return you will file in spring 2027), taxpayers will file their City of Flint income tax return with Treasury.
• Sending City of Flint tax returns:
  • Electronic filing is the quickest and preferred method:
    • Online, directly with Treasury — at no cost.
      • Individuals with City of Flint, City of Detroit, and/or state of Michigan income tax obligations can send all three tax returns in the same place.
    • With approved tax preparation software (where available).
      • Individuals with City of Flint, City of Detroit, and/or state of Michigan income tax obligations can send all three tax returns together.
  • If needed, tax returns may also be submitted by mail.
• City of Flint tax return due date will move from April 30, 2027 to April 15, 2027, which is also the first due date.
• The City of Flint will continue to handle the administration (filing, processing, customer contact, compliance, and collections) for tax years 2025 and prior.

Beginning January 1, 2027, taxpayers will make City of Flint income tax payments to Treasury.

• Sending City of Flint tax payments:
  • Electronic payment is the most secure and preferred method:
    • Online, directly with Treasury.
      • Payment through a checking or savings account are no cost options.
      • Payment by debit card, credit card, and/or digital wallet are available and incur fees.
    • With approved tax preparation software when filing a return (where available).
  • If needed, payments may also be submitted by mail using a check.
  • In-person and phone payments will not be accepted.
• City of Flint quarterly estimated payments:
  • Due date will move from the 30^th to the 15^th.
  • The first time you will make payments on this new schedule is for tax year 2027 (to apply toward the tax return you will file in spring 2028); the due dates are:
    • First quarter: April 15, 2027
    • Second quarter: June 15, 2027
    • Third quarter: September 15, 2027
    • Fourth quarter: January 15, 2028

Keep sending tax payments to the City of Flint directly until December 31, 2026. Estimated payments made for tax year 2026 will be transferred to your tax account at Treasury.

Michigan Treasury eServices will allow City of Flint taxpayers and third parties access to:

• Make City of Flint tax payments electronically, directly with Treasury using a checking or savings account, debit card, credit card, or digital wallet transaction.
  • The preferred way to send tax money.
  • An easy and secure option.
  • Checking or savings account transactions are free, other options available for a fee.
• File City of Flint tax returns electronically, directly with Treasury. 
  • The preferred way to send tax returns.
  • An easy and secure option.
• Check the status of your City of Flint tax refund.
• View City of Flint tax information online.

Third parties include tax professionals, tax preparers, service providers, non-liable family members, and friends. When a third party is communicating with Treasury about account-specific matters, the taxpayer must provide consent.

Direct Interactions (e.g., in-person meetings, phone calls, email, web messaging, etc.)

• Verbal: During a meeting or phone call where both the taxpayer and third party are present, the taxpayer can give Treasury permission to disclose information to the third party on a one-time basis. However, this authorization is temporary and expires when the interaction ends.
• Tax return: Taxpayers may authorize Treasury to discuss a specific return with the tax preparer identified on the return by selecting the designated preparer authorization checkbox. This authorization is limited to matters related to the processing of that return, including refund and payment status and related correspondence.
• Power of Attorney: A Form 151, Authorized Representative Declaration/Power of Attorney (POA) is required for matters outside the scope of the preparer checkbox including audit, assessment, collection, appeals, or broader representation before Treasury.

Indirect Interactions: Web Platform Access

• Several essential functions through Michigan Treasury eServices do not require specific permission for third parties to view or send tax information including checking refund status, making a payment, and responding to a letter.
• To view and send protected tax account information through Michigan Treasury eServices, all third parties must request access to the tax account and be approved by the taxpayer.
  • POA authorization is not required for a third party to use the web platform.
  • POA authorization does not bypass the required connection process for a third party.

If you have questions or feedback, please use our contact form.