What if I Can't Pay?

Treasury offers payment arrangements that allow past due amounts to be paid in monthly installments over a period of time. These payment arrangements are called INSTALLMENT AGREEMENT (Form 990). Installment Agreements are independent of any other State statutes allowing for the payment of delinquent debt.

If you are a taxpayer interested in an Installment Agreement, please call the Collection Services Bureau at (517) 636-5265 for more information.

The Collection Services Bureau will file liens on Real and Personal property to protect the State's interest as a creditor. Liens will be filed even when a taxpayer has made payment arrangements and is current with all payments.

Caution! Once a lien is filed, the taxpayer's credit rating could be harmed and, in most cases, property cannot be sold or transferred until the past-due tax is paid. A lien filed at a county Register of Deeds becomes a public record. Credit reporting agencies may obtain and publish the lien information. A lien filed against an individual or business that is picked up by a credit reporting agency will remain part of that credit history for the next seven to ten years.

If you have been contacted by GC Services LP contact them directly for more information about Installment Agreements.

Treasury also provides an Offer In Compromise program that began January 1, 2015. This program allows taxpayers to submit an offer to compromise a tax debt for less than the amount due based on specific criteria. To determine if you qualify visit Offer in Compromise.

Estimate Penalty and Interest Owed for a Late Payment