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General Payment Tips

Individual Income Tax Tips
General Payment Tips

  1. Retain copies of payments made to Treasury for your own records, such as checks, money orders, and online payment confirmation numbers. If proof of payment is ever needed, you will need to provide a copy of the front and back of the paper payments. You can verify payments are applied by reviewing bank statements and your Michigan Treasury eServices account.

    If a payment is lost or misapplied, Treasury may request documentation to help locate the funds.

  2. Before mailing returns or payments, verify that Michigan returns and payments are addressed to the Michigan Department of Treasury and federal returns and payments are addressed to the Internal Revenue Service (IRS). Double check both the mailing address and contents of envelopes before sealing. If mailing a payment for an e-filed return, be sure to include a filled-out MI-1040-V voucher that lists taxpayer’s full Social Security number, alongside your check or money order.

    Sending tax returns to the wrong address causes processing delays. Mailed payments sent to Treasury are deposited automatically, and you must submit a refund request to have misdirected funds returned. If you e-filed and mail a payment without including the MI-1040-V, Treasury will not know where to apply the payment.

  3. If scheduling a direct debit payment, confirm with your financial institution that the payment processed on the date you selected. If the payment is not processed, submit a replacement with Form MI-1040-V.

    Penalties and interest may apply if the payment is not remitted to Treasury before the due date.

  4. When making an online payment, enter your full Social Security number (SSN) and choose the appropriate payment type (voucher, return, or estimate) and tax year.

    Voucher    : payment made when you receive a letter from Treasury indicating a balance due. A Voucher ID or Letter ID is required to make this type of payment.

    Return    : payment goes toward your tax year and will be credited to the tax return you file by April of the following year. You will select the tax year that you want the payment to be applied to.

    Estimate    : quarterly payment required if expecting to owe $500 or more in state income tax for the tax year.

    Payments are applied exactly as instructed. Choosing the wrong taxpayer, payment type or tax year causes the payment to be applied incorrectly and can delay processing or lead to penalty or interest.

    • The taxpayer SSN you enter will be the account to which the payment is applied. For joint filers, direct payments to the primary filer’s SSN.
    • The payment applies only to the payment type selected – voucher, return, or estimate.
    • If making a Return payment, make sure to select the appropriate tax year where the payment should be credited to.