Preliminary information for the Wholesale Marihuana Tax is now available.
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Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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| Tax Rate | 4.25% |
|---|---|
| Personal Exemption Amount | $5,600 |
| Special Exemption Note: Totally and permanently disabled may not be claimed if the taxpayer was age 66 by April 30, 2024 |
$3,300 |
| Qualified Disabled Veteran Deduction | $500 |
| Exemption for Number of Certificates of Stillbirth from MDHHS | $5,600 |
2024 Retirement & Pension Estimator
| Filing Type | Limit |
|---|---|
| Single Filer |
$14,274 |
| Jointly Filed | $28,548 |
| Filing Type | Private Retirement and Pension Limit 1 | Phase-In Limit 2 | Michigan Standard Deduction 3 |
|---|---|---|---|
| Single Filer | $64,040 | $32,020 | $20,000 |
| Joint Filer | $128,080 | $64,040 | $40,000 |
1 Retirees born before 1946 and Qualified Safety Officers, or a qualified surviving spouse
2 Retirees born after 1945 through 1962 or a qualified surviving spouse
3 Individuals born after 1946 through January 1, 1958
| Maximum Taxable Value | $160,700 |
|---|---|
| Total Household Resources (THR) Limit | $69,701 |
| Phase-out begins when Total Household Resources exceeds | $60,700 |
| Credit Limit | $1,800 |
Note: Totally and permanently disabled may not be claimed if claimant was age 66 by April 30, 2024.
| TOTAL HOUSEHOLD RESOURCES (THR) | PERCENTAGE |
|---|---|
| $60,700 or less | 100% (1.00) |
| $60,701 - $61,700 | 90% (0.90) |
| $61,701 - $62,700 | 80% (0.80) |
| $62,701 - $63,700 | 70% (0.70) |
| $63,701 - $64,700 | 60% (0.60) |
| $64,701 - $65,700 | 50% (0.50) |
| $65,701 - $66,700 | 40% (0.40) |
| $66,701 - $67,700 | 30% (0.30) |
| $67,701 - $68,700 | 20% (0.20) |
| $68,701 - $69,700 | 10% (0.10) |
| $69,701 - above | 0% (0.00) |
Maximum Heating Costs = $3,606
Note: Totally and permanently disabled may not be claimed if claimant was age 66 by April 30, 2024.
| Exemptions | Standard Allowance | Income Ceiling |
|---|---|---|
| 0 or 1 | $581 | $16,586 |
| 2 | $788 | $22,500 |
| 3 | $995 | $28,414 |
| 4 | $1,202 | $34,328 |
| 5 | $1,409 | $40,243 |
| 6 | $1,616 | $46,157 |
| >6 | +$208 for each exemption over 6 | +$5,943 for each exemption over 6 |
| Exemptions | Income Ceiling |
|---|---|
| 0 or 1 | $18,111 |
| 2 | $24,371 |
| 3 | $30,636 |
| 4 or more | $32,782 |
The Collections eService provides the ability to communicate and resolve Treasury Collections debts electronically. You can make payments, request installment agreements, view assessment information and balances, view Treasury-issued letters, and ask questions. For more information and support, visit the Collection eService Help Center.
Treasury has been busy this year working piece-by-piece to make our website more navigable and useful for you. Check out our recently updated webpages to see what this change looks like:
If you filed a paper return last tax season (tax year 2023) the following forms were mailed to you:
Taxpayers who e-filed or had a tax preparer complete their forms will not be mailed any booklets. You can find tax year 2024 forms and instructions on Treasury’s Taxes website or in the following places:
You can call the Treasury Individual Income Tax Contact Center to request forms be mailed to you, however, this service is not available until mid-February.
Treasury has entered into an agreement with the IRS to intercept, or offset, federal tax refunds and payments for Michigan Department of Treasury income tax debts. For more information, visit Treasury Offset Program.
Michigan homestead property tax credit and state refunds from the Michigan Department of Treasury received in 2024 may be taxable on your 2024 U.S. 1040. If you have questions about the taxability of your property tax credit or state refunds for federal tax purposes, call the IRS at 800-829-1040.
A taxpayer has 4 years from the due date of the original return to file and claim a refund with the Michigan Department of Treasury. For example, you must file the 2020 Michigan Individual Income Tax Return (MI-1040/MI-1040X-12) and/or a Homestead Property Tax Credit (MI-1040CR/MI-1040CR-2) on or before May 17, 2025.
Follow the instructions on Prepare to Contact Treasury
Check-the-Box Authorization is applicable only to the individual named as the preparer on the tax return and does not extend to others in the preparer’s office or firm. This authorization does not take the place of a form designating power of attorney. Check-the-box authorization on a tax return authorizes Treasury to communicate with the tax preparer concerning the contents of the return they prepared. In addition, it authorizes the tax preparer to:
To obtain information about an account from Treasury, you will need the following information from a taxpayer's return: