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2023 Federal Disaster Area Relief

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State Tax Relief for Tax Year 2023

In late August 2023 severe storms, tornadoes, and flooding impacted nine Michigan counties. On February 15, 2024, the Internal  Revenue Service (IRS) announced tax relief for individuals and businesses related to this event. Treasury is following the actions of the federal government by providing state tax relief through extensions, which result in penalty and interest waivers.

“A natural disaster can be devastating both personally and financially,” State Treasurer Rachael Eubanks said. “By providing tax relief, disaster survivors will have more time to focus on recovering and getting their lives back to a sense of normalcy."

Read the Treasury Federal Disaster Notice

Eligibility for the Extension

Individuals, households, and businesses who reside in, located in, or keep tax records in any of the following counties:

  • Eaton
  • Ingham
  • Ionia
  • Kent
  • Livingston
  • Macomb
  • Monroe
  • Oakland
  • Wayne

The following taxes do qualify for the disaster-related extension:

  • Individual income tax (IIT)
    • Including composite and fiduciary
  • Michigan business tax (MBT)
  • Corporate income tax (CIT)
  • Flow-through entity (FTE) tax
  • City of Detroit income taxes

The extension applies to qualifying tax filing and payment deadlines that occurred between August 24, 2023 and June 17, 2024.

Ineligible Tax Types

Because the tax relief is derived from a federal disaster declaration, Treasury can only extend state tax relief on taxing situations that are applicable and identified at the federal level.

Sales, use, withholding, and marihuana taxes are not eligible for this disaster relief.

However, if you were impacted by the storm and had trouble meeting sales, use, withholding, or marihuana filing or payment deadlines, Treasury will review requests for penalty waiver under statutory provisions; please submit a written request to:

Michigan Department of Treasury
P.O. Box 30427
Lansing, MI 48909

Information Needed to Process Your Request

While a taxpayer has until June 17, 2024 to request state tax relief, file extended returns, and make payments, submitting the extension request prior to the original due date will avoid preliminary assessment notices.
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State Taxes

For state taxes, you must request relief by contacting Treasury and providing the following information:

  • Taxpayer's name
  • Taxpayer's account number
  • The address impacted by and within the federal disaster area -(i.e., the taxpayer’s address or the tax preparer’s address)
  • A brief description of how the taxpayer was impacted by the federal disaster
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City Taxes

City of Detroit
These taxes are administered by the Michigan Department of Treasury. These extensions are statutory and automatic and no request or additional information is required.

Other Cities
All other city-level taxes are administered at the local level. Contact the city directly to explore potential disaster-related penalty and interest waivers.

How to Send Your Disaster Relief Request and Information to Treasury

Use Treasury eServices to submit an account-specific question or inquiry:

Individual Income Tax (IIT) 

Corporate Income Tax (CIT)

Flow-Through-Entity Tax (FTE)

Michigan Business Tax (MBT)

Connect with Treasury call center staff member:

For Individual Income Tax: 517-636-4486

 

For Corporate Income Tax, Flow-Through-Entity Tax, or Michigan Business Tax: 517-636-6925

For any state tax type, send a letter to:

Michigan Department of Treasury
Attn: Disaster Relief
Lansing, MI 48922

Can Tax Professionals Request Relief on Behalf of Their Clients?

Yes, if the taxpayer has properly completed the Authorized Representative Declaration/Power of Attorney form (POA/Form 151) for the tax professional that covers this request. Tax relief requests made by tax professionals must be submitted separately for each client; Treasury cannot accept bulk relief requests.