Tax Professionals

What's New

• Steps for Tax Professionals if W-2 Employee Data or Tax Return Data is Stolen (Including Phishing and Unauthorized System Takeover)
• Service Fee and Tax Exempt Housing 2019
• Service Fee and Tax Exempt Housing 2018
• Service Fee Housing 2016
  For questions and help, see our Guidelines
• Resident Rent or Share of Facility Property Tax Letter
• Resident Rent or Share of Facility Property Tax (Form 4791)
• Business Income Reportable on MI-1040 or MI-1041

Tax Professionals Quick Links

• Tax Professional eServices

Create or Check a Service Request

Visit the eServices Portal Help Center

Important Note: If your client has a negative or zero Adjusted Gross Income (AGI) you will need to enter the minus symbol after the numerical amount (i.e. 12345- instead of -12345).

What You Need to Know:

• For a general question please check Frequently Asked Questions before contacting Treasury.
• If you have an Authorized Representative Declaration, Form 151 and/or additional documentation pertaining to your web service request or hotline message, you may email them to Treas_PRO@michigan.gov.

• Mailing Address for Tax Returns
• Business, Rental & Royalty Activity Worksheet
  An example MI-1040 attachment that filers may use to provide the required information about out-of-state income not subject to Michigan income tax. See also the Business, Rental & Royalty Activity Worksheet Instructions.
• Voluntary Disclosure
  The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with non-filers who have not been previously contacted by the Department and who meet certain other criteria. (Reference MCL 205.30c). Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited look-back period of four years without imposition of penalties, in exchange for future tax compliance.
• 2022 Tax Text Manual
  Handbook on the various taxes administered by the Department.
• 2022 Approved Software Developers
  Check here for a list of approved software developers for tax year 2022.
• 2023 Approved Software Developers
  Check here for a list of approved software developers for tax year 2023.
• Corporate Income Tax FAQs
• IRS Web Site
• Penalty and Interest Estimators
  Estimate the amount of penalty and interest owed on tax.
• Business Income and Nexus
  The Multi-State Tax Commission web site provides additional information on allocation and apportionment and Nexus
• Streamlined Sales Tax:
  The Multi-State Tax Commission web site provides additional information on allocation and apportionment and Nexus
• Historical Michigan Income Tax Rates & Allowed Exemptions, 1999 - 2010 
• MBT Frequently Asked Questions
  Frequently asked questions about the Michigan Business Tax.
• Revenue Administrative Bulletins
• EFT Payment Information for Business Filers
• Authorized Representative Declaration (Power of Attorney Form)
  MCL 205.28(1)(f) strictly prohibits employees of the Department of Treasury from disclosing confidential tax information to anyone other than the individual taxpayer or his or her authorized representative.
• Procedures and Requirements for Charitable Organizations
  Department of Attorney General, Charitable Trust Section
• Michigan e-File

Information for Volunteer Tax Preparation Groups

• Michigan AARP
• 2022 Tax Text Manual
  Handbook on the various taxes administered by the Department.
• 2022 Taxpayer Assistance Manual
• 2022 Taxpayer Assistance Manual Supplement (2022 updates and training exercises)