Tax-Related Identity Theft FAQ

If I had to confirm my identity with the Michigan Department of Treasury in filing my previous year return, will I have to confirm my identity again this year when filing my current year return?

The State of Michigan’s processing system randomly selects returns for review. All returns are equally subject to review.

Identity theft is not always a one-time occurrence. If you are a victim of identity theft, you may be asked to confirm your identity again this year. With tax fraud schemes ever-changing and the numerous data breaches, the filing of a Michigan individual income tax return for each tax year must stand on its own.

Does the State of Michigan have a Personal Identification Number (PIN) like the IRS?

The State of Michigan currently does not issue a PIN to taxpayers.

Why aren’t there more security measures in place when e-filing so I don’t have to provide the information in response to a letter?

There have been more security measures added for individuals who e-file a Michigan Tax return. Michigan, along with many other state revenue agencies, is requesting additional information in an effort to combat stolen-identity tax fraud to protect taxpayers and their tax refund.

If the taxpayer has a government issued identification card or driver’s license, they can provide such information to help process their returns more quickly. In certain instances, additional information may be required in order to complete the processing of a return.

What should I do if I am a victim of identity theft, didn't file a Michigan return but I received a 1099-G notice?

You may disregard the notice. Do not report the amount listed on the 1099-G on your federal return. No further action is required regarding the 1099-G.

What if I do not have a filing requirement with Michigan and received a letter?

Unless otherwise noted in the letter, your response must be received in writing. Include all requested information, a copy of the letter and explain why you do not have a filing requirement with Michigan. Mail to the address provided in the letter.

What if I do not have a filing requirement with Michigan and received a refund check?

Write “VOID” across the front of the check and include a letter of explanation as to why you are returning the check.

Mail to:

Michigan Department of Treasury
Office of Financial Services
P.O. Box 30788
Lansing, MI 48909

Once your information is received, we will place an informational “stop” on your account to prevent refunds from being issued on fraudulently filed returns.

What if I have a filing requirement with Michigan, filed my return and have been notified that I am a victim of identity theft?

If you are a victim of identity theft contact Michigan Department of Treasury using self-service.

Click on the above link and follow these steps:

1. Select the “Inquiries” option
2. Then select “Inquire about Other Topics”
3. You will be asked to enter the following information for security reasons:
• Primary filer’s Social Security number
• Primary filer’s last name
• Tax year
• Filing status
• Adjusted Gross Income (AGI)/Total Household Resources (THR)
• If your AGI is a negative number, enter "-" after the number. Example: 1045-

What if I have a filing requirement with Michigan and have not filed my return?

You must file a paper return.

Mail refund, credit, or zero due returns to:
Michigan Department of Treasury
Lansing, MI 48956

If you owe tax, mail your return and payment to:
Michigan Department of Treasury
Lansing, MI 48929

Also include the following:

• A statement (or an Internal Revenue Service ID Theft Affidavit if possible) indicating what occurred
• Copy of your driver’s license/acceptable ID
• Copy of your Social Security card
• Copy of your federal return with schedules
• Copy of your lease or homestead property tax bill (if filing a Michigan Property Tax Credit Claim, MI-1040CR)
• Copy of your heat bill (if filing a Michigan Home Heating Credit Claim, MI-1040CR-7)
• Copy of your W-2 and/or 1099 forms on 8 ½ x 11 paper  (This step is important due to the way mail is processed)

Once your information is received, we will place an informational “stop” on your account to prevent refunds from being issued on fraudulently filed returns. Verification of your identity will be required before processing future returns.

What if I have a filing requirement with Michigan, received a letter and have not filed my return?

1. Unless otherwise noted in the letter, your response must be received in writing. Respond to the letter indicating that you have not filed your return. Include a copy of the letter.
2. You must file a paper return.
   Mail refund, credit, or zero due returns to:
   
   Michigan Department of Treasury
   Lansing, MI 48956
   

   If you owe tax, mail your return and payment to:

   Michigan Department of Treasury
   Lansing, MI 48929
   
   Also include the following:
   • A statement (or an Internal Revenue Service ID Theft Affidavit if possible) indicating what occurred
   • Copy of your driver’s license/acceptable ID
   • Copy of your Social Security card
   • Copy of your federal return with schedules
   • Copy of your lease or homestead property tax bill (if filing a Michigan Property Tax Credit Claim,
   • MI-1040CR)
   • Copy of your heat bill (if filing a Michigan Home Heating Credit Claim, MI-1040CR-7)
   • Copy of your W-2 and/or 1099 forms on 8 ½ x 11 paper  (This step is important due to the way mail is processed)

Once your information is received, we will place an informational “stop” on your account to prevent refunds from being issued on fraudulently filed returns. Verification of your identity will be required before processing future returns.

What if I have a filing requirement with Michigan, received a refund check and have not filed my return yet?

1. Write "VOID" across the front of the check and include a letter of explanation as to why you are returning the check.
   Mail to:
   
   Michigan Department of Treasury
   Office of Financial Services
   P.O. Box 30788
   Lansing, MI 48909
   
   
2. You must file a paper return.
   Mail refund, credit, or zero due returns to:
   
   Michigan Department of Treasury
   Lansing, MI 48956
   
   If you owe tax, mail your return and payment to:
   
   Michigan Department of Treasury
   Lansing, MI 48929
   
   Also include the following:
   • A statement (or an Internal Revenue Service ID Theft Affidavit if possible) indicating what occurred
   • Copy of your driver’s license/acceptable ID
   • Copy of your Social Security card
   • Copy of your federal return with schedules
   • Copy of your lease or homestead property tax bill (if filing a Michigan Property Tax Credit Claim, MI-1040CR)
   • Copy of your heat bill (if filing a Michigan Home Heating Credit Claim, MI-1040CR-7)
   • Copy of your W-2 and/or 1099 forms on 8 ½ x 11 paper  (This step is important due to the way mail is processed)

Once your information is received, we will place an informational “stop” on your account to prevent refunds from being issued on fraudulently filed returns. Verification of your identity will be required before processing future returns.

What should I do if I am investigating a victim of identity theft and need to request copies of returns filed to Michigan Department of Treasury?

Submit form 4095, Request and Consent for Disclosure of Michigan Tax Return Information, via fax at
517-636-5340 or by mail to: