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Emergency Area Relief: May 2024

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State Tax Relief for Affected Areas

On May 7, 2024, Governor Gretchen Whitmer declared a state of emergency for Kalamazoo, St. Joseph, Branch, and Cass counties after a severe storm system and multiple tornadoes caused significant damage within those counties. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties the opportunity to obtain special tax relief.

"Families and businesses in southwest Michigan need relief to recover from the severe storms and tornadoes,” State Treasurer Rachael Eubanks said. “Impacted individuals should not have to worry about paying a state tax bill or filing a state return – they need to focus on their recovery. If taxpayers need more time to file and pay because of the emergency, there will not be any late penalties or interest. We will get through this challenge together.”

Read the Treasury Notice

Eligibility for the Waiver

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

  • Branch
  • Cass
  • Kalamazoo
  • St. Joseph

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

The waiver applies to qualifying tax filing and payment deadlines that occurred around May 7, 2024.

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.
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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 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 storm damage.

How to Send Your Tax Relief Request and Information to Treasury

Connect with a Treasury call center staff member:

For Individual Income Tax: 517-636-4486


For all Business Taxes: 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.