Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
2016 Letter Rulings
A Letter Ruling is formal correspondence that expresses the position of the Department on one or more specific tax matters. A Letter Ruling sets forth the Department’s position on a particular tax issue related to a specific future transaction. It provides the requesting taxpayer with assurance regarding the tax consequences of a that transaction. As provided in MCL 205.6a(1), other taxpayers may rely on a Letter Ruling issued after September 30, 2006. Such reliance, however, is limited to the specific facts and issues addressed in the Letter Ruling, and is subject to subsequent changes in law or written revocation. Letter Rulings are edited to remove any identifying taxpayer information.
Letter Ruling 2016-1 – Taxability of Workers’ Compensation Self-Insurer Group Funds under the Michigan Corporate Income Tax Act.