Payments

When will I receive my ESA statement or ESA tax bill?

The Department of Treasury does not mail or otherwise send out copies of the ESA statement or the tax bill. ESA statements are electronic documents that can be accessed through the Michigan Treasury Online (MTO) portal. Instructions for MTO and other information related to certifying ESA statements and making payments can be found on the ESA website.

How much do I owe?

ESA statements are available on Michigan Treasury Online (MTO) and include an amount due based upon the information submitted on Form 5278.  Any changes made to the Statement while reviewing or certifying the Statement (required by August 15 to avoid late payment penalty) may result in changes to the ESA liability due, but an estimate will be provided.  Claimants are advised to return to MTO 2-3 days after submitting changes to their ESA Statement to determine if changes in liability have occurred during processing.

How do I pay my liability?

Instructions for making ACH payments via the Michigan Treasury Online (MTO) website can be found starting on page 20 of the attached MTO instructions.  Instructions for making payments EFT payments are also attached.  If you need further assistance, please call the ESA help line at 517-241-0310 and ESA staff will be happy to walk you through the process.

My payment was only one day late, why am I being charged the full 3% for a month?

Pursuant to MCL 211.1057(4): “In calculating the [late payment] penalty, a partial month is considered a whole month and the [late payment] penalty shall not be prorated based on the day of the month the late payment is received.”

Can you waive my late payment penalty?

Statute is unambiguous that, after August 15, late payment penalty accrues at 3% of unpaid liability per month or part of a month up to a maximum of 27% and does not allow for waivers except for first-year filers and then, only if liability is paid in full prior to September 15. If you have filed ESA in previous years, the Department of Treasury does not have any statutory authority to waive the late payment penalty.  Statute does allow ESA taxpayers the right to appeal the late payment penalty to the Michigan Tax Tribunal. To do so, you must file a petition with the Tribunal no later than December 31.

I overpaid my ESA liability, when will I receive a refund?

If payment was applied to an ESA statement that is now paid in full, any additional funds will be refunded when a mandatory hold on payments is lifted after the September 15^th deadline to amend ESA statements has passed.

How do I receive an exemption from the ESA Tax?

The Michigan Strategic Fund (MSF) Board may authorize State Essential Services Assessment (SESA) Exemptions for qualifying investment(s) of $25 million or more in Eligible Personal Property owned by, leased to, or in the possession of an Eligible Claimant.  The MSF is part of the Michigan Economic Development Corporation (MEDC) and unrelated to the Michigan Department of Treasury.  You will want to contact them with any specific questions you may have.