Emergency-related state tax relief available for taxpayers located in multiple counties of Michigan impacted by severe weather.
Learn About Disaster Relief
Emergency Area Relief: March 2026 - Winter Storms
Emergency Area Relief: March 2026 - Winter Storms
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State Tax Relief for Affected Areas
On March 17, 2026, Governor Gretchen Whitmer declared a state of emergency for Alcona, Alpena, Delta, Missaukee, Ogemaw, Roscommon and Wexford counties after severe winter storms caused widespread damage to those areas on March 15 and 16, 2026. Treasury is offering support to impacted taxpayers by providing the option to request special tax extension relief. This relief gives taxpayers extra time to file and pay certain state taxes, with penalties and interest waived.
If you, your business, or your tax preparer are in one of the affected counties and the storms disrupted your ability to meet tax deadlines, you can request this extension. Treasury’s goal is to support taxpayers facing storm‑related challenges and ease the stress of meeting filing or payment requirements while you focus on immediate recovery needs. Keep reading to learn how to request the extension.
Eligibility for the Extension Relief
Taxpayers
Individuals, households, and businesses qualify if they reside in, are located in, or keep tax records in any of the following counties:
- Alcona
- Alpena
- Delta
- Missaukee
- Ogemaw
- Roscommon
- Wexford
Tax Types and Tax Periods
Relief applies to state taxes with filing or payment deadlines on or before April 30, 2026, including:
- Corporate Income Tax (CIT)
- Flow-Through Entity (FTE) Tax
- Individual Income Tax (IIT)
- Including composite and fiduciary
- Marihuana Retailers Excise (MRE) Tax
- Michigan Business Tax (MBT)
- Sales, Use, and Withholding (SUW) Taxes
- Any other state level tax type due on or before April 30, 2026
How to Request Extension Relief
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State Taxes
State tax extension relief is not automatic. To request this relief, taxpayers must contact Treasury and provide:
- Taxpayer’s name
- Taxpayer's account number
- The address within the emergency area (taxpayer’s or tax preparer’s address)
- A brief description of how the severe weather impacted the taxpayer’s ability to meet tax deadlines
New requirement: Individual income tax filers who were granted extension relief must complete lines 35b–35d when filing their MI‑1040.
Can Tax Professionals Request Relief on Behalf of Their Clients?
Yes, a tax professional may request extension relief for a client if the taxpayer has properly completed an Authorized Representative Declaration / Power of Attorney (Form 151) that authorizes the tax professional to make this request.
Each relief request made by the tax professional must be submitted separately for each client; Treasury cannot accept bulk relief requests.