How to File Your Michigan Tax Return & Get Tax Refund Faster

All Michigan tax filers should use Form MI-1040, including non-resident and partial-year filers. Only those whose Federal Adjusted Gross Income (AGI) is less than the personal exemption amount on Form MI-1040 are exempt from filing a Michigan income tax return. Nonresidents and partial-year residents must also include Schedule NR with their MI-1040. The state's recent income tax rate is 4.25% for all filers.

Several tax credits are offered to qualifying individuals. The Homestead Property Tax Credit (Form MI1040CR) is designed to help qualified filers offset property tax expenses. The credit is available to both homeowners and renters. Filers may qualify if they reside in the state for at least six months and their total household resources (THR) are under a specified annually adjusted amount.

Special qualifications are available to veterans and the visually impaired (Form MI-1040CR-2). The Farmland Preservation Tax Credit (Form 1040CR-5) is intended to offset a portion of the property taxes paid by farmers. To qualify for the credit, farm owners must agree to use the land only for farming purposes. The Home Heating Credit is for filers who meet the income requirements to help offset heating expenses. Use Form 1040 CR-7 to file for this credit.

Michigan Tax Payments

Tax-due payments must be received on or before April 15. The Michigan Department of Treasury does not accept payments over the phone. For electronic payments, filers can use the Michigan Individual Income Tax e-Payment system. You can check your refund status by logging on to the eServices website at https://etreas.michigan.gov/iit/home.

Tax Extensions & Receiving an Assessment

Filers requesting an extension must complete the Application for Extension of Time to File, also known as Form 4. Those who have already received a federal extension will qualify for a new state due date as well. Even those who don't qualify for a federal extension may still qualify for a Michigan extension. If so, the treasury may extend the due date 180 days.

An extension to file is not an extension to pay. Tax payments will still be due on April 15 of the filing year. Unpaid balances will accrue penalties and interests even if an extension to file is granted.

Extensions should be mailed to:
Michigan Department of the Treasury
PO Box 30774
Lansing, MI 48909

If a filer receives a Proposed Tax Due, Notice of Intent to Access and/or a Bill for Taxes Due and wishes to pay electronically, payment can be made on the e-Service system. The assessment number listed on the above forms must be included with the payment for proper processing.

The interest rate for late payments is calculated by multiplying the unpaid owed tax by the current interest rate. The penalty for a late payment or nonpayment during the first two months is 5% of the total unpaid tax. After that, 5% of the unpaid tax amount is assessed each month, with the maximum late penalty equal to 25% of the unpaid tax.

Frequently Asked Questions

What is the personal exemption?
The personal exemption in Michigan is $5800 for each taxpayer and dependent. Other exemptions include:

How long will it take to receive my tax refund?
If you file electronically, allow approximately 2 weeks from the date you received confirmation that your return was accepted before following up. For paper-file returns, allow 6 weeks.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.