Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
Emergency Area Relief: March 2025
Emergency Area Relief: March 2025
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State Tax Relief for Affected Areas
On March 31, 2025, Governor Gretchen Whitmer declared a state of emergency for Alpena, Charlevoix, Cheboygan, Crawford, Emmet, Mackinac, Montmorency, Oscoda, Otsego, and Presque Isle counties after a severe winter storm system caused damaging ice and loss of crucial services within those counties. On April 1, 2025, the Governor also signed two executive orders to add Alcona and Antrim counties to the state of emergency declaration and to lift trucking restrictions to help expedite getting fuel and other critical supplies to impacted areas.
In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties with the opportunity to obtain special tax relief through additional time to comply with upcoming return filing or payment deadlines, with penalty and interest waived.
“A natural disaster can be devastating both personally and financially,” State Treasurer Rachael Eubanks said. “By providing additional time to file tax returns or meet certain other payment deadlines, individuals and businesses will have more time to focus on recovering and getting their lives back to a sense of normalcy. Affected taxpayers should reach out to us to learn more about the process for obtaining this relief.”
Eligibility for the Waiver
Taxpayers
Individuals, households, and businesses who reside in, are located in, or keep tax records in any of the following counties:
- Alpena
- Alcona
- Antrim
- Charlevoix
- Cheboygan
- Crawford
- Emmet
- Mackinac
- Montmorency
- Oscoda
- Ostego
- Presque Isle
Tax Types
The following taxes do qualify for the emergency-related waiver:
- 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) tax
- Any other state level tax type with a due date in April, 2025
Tax Periods
The additional time and penalty and interest waiver applies to qualifying tax filing and payment deadlines in April 2025.
Information Needed to Process Your Request
Taxpayers may receive a preliminary assessment notice before Treasury acknowledges a relief request. Impacted taxpayers within the emergency area who receive these notices should contact Treasury by phone to resolve.
State Taxes
The relief is not automatic. You must request relief by contact Treasury and providing the following information:
- Taxpayer's name
- Taxpayer's account number
- The address impacted by and within the emergency area (i.e., the taxpayer’s address or the tax preparer’s address)
- A brief description of how the taxpayer was impacted by the winter weather and ice accumulation.
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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.