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Adjustments and Denials

Adjustments and Denials

You Received a Notice

Treasury determines your allowable credit based on tax data and public information. If you did not receive the homestead property tax or home heating credit you claimed, Treasury mailed a letter of explanation notifying you of a refund adjustment or denial. 

Next Steps

If you agree with the adjustments, you don't need to do anything further. However, If you now owe, pay electronically, or mail the payment to the address on your letter.

If you disagree with the adjustments, exercise your appeal rights by responding timely to the mailed letter. If you have additional questions or need to submit documentation to support your original claim visit the Individual Income Tax (IIT) eService and submit an account-specific inquiry. For help using the IIT eService, visit the help center. See the documentation lists below for additional guidance.

How to Disagree with Treasury if the Credit was Adjusted or Denied

  • If you need to submit supporting documentation use the partial list below to determine what could be accepted:

    Income Type list in THR Supporting Documentation
    Wages, salaries, tips, etc. W-2(s), 1099s
    Business income Business records used to prepare your return or 1099
    Interest/Dividends 1099-INT, 1099-DIV
    Capital gains U.S. Schedule D
    Social Security, SSI, RSDI Statement from Social Security Administration showing amounts for all members in household including claimed dependents
    Pension benefits 1099-R
    Railroad retirement benefits 1099-R
    Veteran's benefits Letter from regional Veteran's Affairs office
    Worker's Compensation 1099-R, W-2
    Child Support/Alimony Statement showing support received for the year
    Foster care payments w-2, 1099, or other statement from MDHHS
    Adoption subsidy payments Annual statement
    Cancelled debt 1099-A, 1099-C
    Nontaxable gain from primary residence See IRS Publication 523
    Student grants/scholarships 1098-T
    FIP/MDHHS payments (not food assistance) Annual statement
    Rent/Bills paid on your behalf Statement of each person who gave assistance: the name, dollar amount, signature, date, and contact information
    Gifts of cash over $300 Statement of each person who gave assistance; the name, dollar amount, signature, date and contact information
    Gambling over $300 W2Gs
    Unemployment 1099-G
    Structured Settlements 1099-MISC
    Personal Loans (from relatives/friends)* Signed statement showing original amount of the loan and terms of repayment
    Inheritance or life insurance proceeds from someone other than spouse Statement showing amount received for the year
    Inheritance of life insurance proceeds from deceased spouse* Statement showing amount received for the year
    Food assistance* Statement showing amount of assistance received for the year
    Credit credit* Statement (from beginning, middle and end of the year) from financial institution indicating dates and amounts
    Savings account* Statement (from beginning, middle, and end of the year) from financial institution indicating dates and amounts
    Student Loans* Statement from financial institution/lender indicating dates and amounts of disbursement
    Refunds* Bank statement with deposit
    Chore Service* W2
    Death benefits

    *used to show how expenses were covered, not included as income

  • You may need to send in additional information if your credit was denied or adjusted and you rely on financial resources that were not originally listed in your first credit claim. Common sources include:

    • Payments from the foster grandparent or senior companion program
    • Energy assistance grants of tax credits
    • Alimony paid if deductible on your federal return
    • Personal Loans (from relatives and friends)
    • Inheritance or life insurance policy from the death of a spouse
    • Food Assistance
    • Credit cards
    • Savings
    • Student Loans