How do I request a penalty waiver?

Requests must be in writing.  Penalty may be waived on an assessment if you can show reasonable cause for your failure to pay timely. Reasonable cause includes, but is not limited to: serious illness, death, fire, natural disaster, or criminal acts against you. Documentation should be submitted to substantiate the reason for your penalty waiver request. Reference RAB 2022-24

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