Emergency-related state tax relief available for taxpayers located in certain areas of Michigan impacted by severe weather.
Emergency Area Relief: May 2025
Emergency Area Relief: May 2025
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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.”
Eligibility for the Waiver
Taxpayers
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
Tax Types and Tax Periods
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.
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 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 severe weather.
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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.