FAQ Regarding Disclosure of Taxpayer Information
How do I request and receive tax returns or tax return information from the state of Michigan, Department of Treasury?
Local Governments, Other States and Other State Agencies
After the Office of Disclosure has received a request from a local unit of government, another state agency or another state, the Office of Disclosure will send the requesting party a questionnaire. The agency must fill out the questionnaire and send it to the Disclosure Officer. The Office of Disclosure will prepare an Exchange Agreement outlining the requesting party's safeguard requirements for handling Michigan tax returns or tax return information. The Office of Disclosure will notify the requesting party if there is any cost for providing these documents.
Individuals or Business Entities
Individuals or businesses requesting copies of their own tax return or tax return information must complete Form 4095 and send it to the Office of Disclosure.
Individuals or other entities requesting a copy of another taxpayer's return or tax return information must receive authorization from the taxpayer. The taxpayer may authorize a third party to receive tax returns or tax return information by completing a Power of Attorney Authorization, Form 151. The Authorization, the request, and the Form 4095, must be sent to the Disclosure Officer.
How does my agency enter into an exchange agreement with the Department of Treasury?
The agency must first contact the Office of Disclosure and define the need and use for access to taxpayer information. The Office of Disclosure will send the agency a questionnaire. The agency must fill out the Questionnaire and send it to the Disclosure Officer. An Exchange Agreement will be prepared that will outline the safeguard requirements for handling Michigan tax returns or tax return information.
How do I serve a subpoena on the State of Michigan Department of Treasury so I can receive a copy of a tax return or tax return information?