How do I apply for an Installment Agreement?

Making payments BEFORE a "Bill for Taxes Due" is issued:

At this time you are not eligible for an Installment Agreement/payment plan. There are 2 ways payments can be made prior to receiving a Notice of Intent/Final Bill Tax Due.

1. You may submit check or money order payments. Use the Michigan Individual Income Tax Payment Voucher MI-1040-V, include your Social Security number and tax year on the check or money order, and submit them to the following address:
   

   Michigan Department of Treasury
   P.O. Box 30774
   Lansing , MI 48909

2. Use the Michigan Individual Income Tax e-Payments system and select the 2023 MI-1040 payment type.
   
   Note: e-Payment system is only available for current tax year payments. You can make a payment with checking/savings with no fee or by credit/debit card with a convenience fee by selecting the e-Payment button above.     

Making payments AFTER a "Bill for Taxes Due" is issued:

At this time the Michigan Department of Treasury may consider an Installment Agreement if your situation meets certain criteria.

Mail your payment to:
Michigan Department of Treasury
Collection Services Bureau
P.O. Box 30199
Lansing, MI 48909