Did You Receive a Final Bill for Taxes Due?
Taxpayers are required to meet certain obligations under Michigan law. They are responsible for filing their tax returns on time with correct payments when required and for ensuring that their returns are correct, no matter who prepares them.
Taxpayers who did not send payment with their MI-1040 returns will receive a bill for taxes due from Treasury. This is an official notice of the amount of tax, penalty and interest due. Billings for non-payment of taxes are sent by the Department of Treasury under the authority of the Revenue Act of 1941, as amended. Penalty and interest charges are included in the billings. See page two of the billing notice for information on penalty and interest charges.
How do I pay the bill?
- Make your check payable to "State of Michigan - OC"
- Write your billing number and account number on the check.
- Include the payment coupon from the bottom of your billing notice.
- Please allow 10-14 days for mailing.
- Mail to:
Office of Collections
Michigan Department of Treasury
P.O. Box 30199
Lansing, MI 48909-7699
What if I can't pay all of the debt at this time?
The Department of Treasury may consider an Installment Agreement for taxpayers to resolve their accounts if certain criteria are met.
For Installment Agreements for 48 months or less, the taxpayer must sign and return the installment agreement (Form 990). The agreement requires a proposed payment amount that will be reviewed for approval by Treasury. All highlighted areas of the form are required and must be filled in completely before your request for an installment agreement will be considered for approval. Failure to complete the required areas will result in a delay of processing and expose the taxpayer to continued collection efforts.
Treasury is providing an “Offer-In-Compromise” program that began January 1, 2015. This program will allow 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 www.michigan.gov/oic.
What if I think I received this in error?
If you believe you have received a bill that you don't owe, send the following information to support your claim:
- A letter explaining why the tax is not due with documents to support the reasons you outline in your letter. (Be sure to include your account number/social security number)
- A legible copy of the front and back of your canceled check or money order
- copy of the billing notice
Mail the above information to the address that appears on the bill.
Information about how to appeal the bill can be found on the second page of the billing notice.
For more helpful information
Frequently Asked Questions about:
To pay your debt or other questions about your delinquent account, call Treasury Office of Collections at 517-636-5265. Due to heavy call volumes, there may be a delay in answering your call.