Skip to main content

Emergency Area Relief: May 2025

Michigan Department of Treasury logo

State Tax Relief for Affected Areas

On June 3, 2025, Governor Gretchen Whitmer declared a state of emergency for Baraga and Allegan counties and the City of Lansing after a strong system of severe storms on May 25, 2025, brought tornadoes, straight-line winds, heavy rains and flash flooding to the 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.”

Read the Treasury Notice

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

  • Counties
    • Allegan
    • Baraga
  • Cities
    • Lansing

The following taxes do qualify for the emergency-related waiver if a filing and/or payment deadline occurred between May 26, 2025 and July 3, 2025::

  • 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 between May 26, 2025 and July 3, 2025.
Michigan as seen from Earth orbit

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.

Request Online