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Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments

Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments

How to Serve a Garnishment

Obtain a judgment and appropriate Garnishment form against the defendant from a Michigan Court.

  • For Income Tax Refunds or Credits: Form MC52, Request and Writ for Garnishment (Income Tax Refund and/or Credit). This allows for a one-time intercept of an Income Tax Refund or Credit.
  • For Vendor payments: Form MC13, Request and Writ for Garnishment (Non-Periodic), which allows for a one-time intercept of a vendor payment. For intercepts of vendor payments over a specific time period, please obtain Form MC12, Request and Writ for Garnishment (Periodic) from the Court.
  • For Wages of a State of Michigan Employee: Form MC12, Request and Writ for Garnishment (Periodic), which allows for intercepts of wages over a specific time period.

The State of Michigan cannot honor judgments from non-Michigan courts, with the exception of federal garnishments.

It is extremely important the defendant's Social Security Number or Federal Employee Identification Number (FEIN) is correctly identified on the Request and Writ for Garnishment to specifically identify whose income tax refund and/or credit to intercept.

The Michigan Department of Treasury also requires the Social Security Number or FEIN of the party to whom the intercepts are to be remitted is included in the area designated "Plaintiff name and address," and/or "Plaintiff's attorney, bar no., and address."

The appropriate forms must be filed with a District or Circuit Court and bear the signature of the Deputy Court Clerk or the imprint of the seal of the court. 

In the event you are one being garnished, please go to this web page. What if you are being garnished?

Serving Income Tax Refund and/or Credit Garnishments through Electronic Methods

Michigan Court Rule (MCR) 3.101(F)(3) allows Request and Writ of Garnishment (MC 52) to be served electronically upon the Department of Treasury (Treasury). Garnishments may be submitted via File Transfer Service (FTS), in accordance with the published Guideline for Electronic Service of Writs of Garnishments. Treasury encourages filers to take advantage of electronic submission methods, which allow for faster processing, reduced paper, and discounted processing fees.

The processing fee is $5.00 per garnishment payable by check or money order to “State of Michigan.”  All fees should be accompanied by a completed Transmittal for Electronic Service of Writs of Garnishment for Income Tax Refund/Credit - Form 2142. An individual or entity serving multiple garnishments can combine them into one payment.

Note: This is NOT an online service, the State of Michigan cannot honor email requests.

Filers interested in electronic service of writs of garnishment should contact Treasury to request the Electronic Media Guide with instructions and test packet:

email: Treas-Collections-TPWUnit@michigan.gov

Include:
Company Name
First and Last Name of Contact Person, Title
Email and Phone Number of Contact Person

Serving Income Tax Refund and/or Credit Garnishments via Non-Electronic Methods

Request and Writ of Garnishment (MC 52) served upon the Department of Treasury via non-electronic methods (paper) should be sent to the State of Michigan by certified mail to:

Michigan Department of Treasury
Third Party Withholding Unit
P.O. Box 30785
Lansing, MI  48909

Or sent by delivery service to:

Michigan Department of Treasury
Third Party Withholding Unit
7285 Parsons Drive
Dimondale, MI 48821

The processing fee is $6.00 per garnishment payable by check or money order to “State of Michigan.”  Payment should be remitted at the time of the Request and Writ of Garnishment is served on the State of Michigan. An individual or entity serving multiple garnishments can combine them into one payment. Please do not staple or clip payment to the writ.

Notification Of Interception of Income Tax Refunds

The Third Party Withholding Unit notifies the court, the plaintiff, and/or plaintiff's attorney, and the defendant that an income tax refund is being withheld for offset. If the Third Party Withholding Unit is not notified within 28 days the garnishment has been released or satisfied, the intercepted tax refund or credit will be released to the plaintiff.

You will not receive a garnishment disclosure if an income tax refund or credit is not intercepted by October 31 of the tax processing year. To receive a disclosure, submit a written request between November 1 and December 31 of the tax processing year that follows the income tax return year. See the chart below for an example.

Income Tax Garnishment Service Date Period Income Tax Return Year Applied to Garnishment Tax Processing Year Period to Submit Written Request for Disclosure
November 1, 2022 - October 31, 2023 2022 Income Tax Refunds 2023 November 1, 2023 - December 31, 2023
November 1, 2023 - October 31, 2024 2023 Income Tax Refunds 2024 November 1, 2024 - December 31, 2024
Send the request to the Michigan Department of Treasury, Third Party Withholding Unit, P.O. Box 30785, Lansing, MI 48909.

Disclosure of Garnishment Information

The Michigan Department of Treasury is committed to protecting the privacy of its citizens. Representatives of the Michigan Department of Treasury will only discuss matters concerning a garnishment with the plaintiff, plaintiff's attorney, defendant and/or spouse (if joint return), and a representative from the court in which the garnishment was filed. The defendant or plaintiff may appoint another individual or corporation to represent them in this matter by completing an Authorized Representative Declaration (Power of Attorney) Form 151.

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