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FAQ
Individual Income Tax
1099G
1099G Estimator
After I filed my Michigan income tax return I received another W-2, or have discovered an error on my return. What should I do?
Am I required to file a Michigan income tax return (MI-1040) if I am a resident of a reciprocal state and worked in Michigan?
Are U.S. Obligations exempt from Michigan tax?
Are contributions to a Roth IRA deductible on the Michigan income tax return?
Are conversions from a regular IRA to a Roth IRA subject to Michigan income tax?
Are distributions from a Roth IRA included in total household resources/household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?
Are distributions from a Roth IRA subject to Michigan income tax?
Are medical premiums paid through payroll deduction on pre tax wages an allowable subtraction from household income?
Are military exit benefits and military separation pay exempt from Michigan income tax?
Are military retirement benefits exempt from Michigan income tax?
Are military survivor benefits exempt from Michigan income tax?
Are out-of-state students attending a Michigan College or University considered nonresidents?
Are retirement benefits of a deceased military member that are passed to a beneficiary other than a surviving spouse exempt from Michigan income tax?
Are retirement benefits that pass to the spouse of a deceased military member exempt from Michigan income tax?
Are rollovers from a regular IRA to a Roth IRA included in total household resources/household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?
Are there any exceptions for filing estimated tax payments for farmers, commercial fishers or seafarers?
Bill for Taxes Due
Can I file my Michigan individual income tax return separately from my federal return?
Can I sign my Michigan e-file return electronically?
Can I still use my energy draft if there is a mistake on it?
Can I still use my energy draft that includes the name of my deceased spouse?
Can I subtract my Long Term Care amount along with my medical premiums on the Property Tax Credit?
Can I subtract my gambling losses?
Can a property tax credit be filed for prior years?
College/University Students
Composite Returns
Copies of Individual Returns
Could I still make quarterly estimated payments on my composite return?
Credit for Income Tax Outside Michigan (Schedule 2) Estimator
Direct Deposit
Do I have tax years that are delinquent and if so, what years?
Do I have to claim a capital gain for the sale of my home on the property tax credit even if I do not have to pay taxes on the capital gain?
Do I need to include my spouse's income on my property tax credit if we lived together all year and I file married filing separately?
Do I need to include my spouse's income on my property tax credit if we only lived together part of the year?
Do I need to make estimated payments in 2014?
Do I need to make estimated tax payments?
Do taxpayers have to send in copies of their property tax statements and agreements if they e-file?
Do the taxes for each parcel get claimed on a separate line on the Schedule CR-5?
Does a resident of a nursing home or foster care home use taxes or rent to compute a credit?
Does college or university housing qualify for a homestead credit?
Does the State of Michigan accept electronic payments (i.e., debit card, credit cards and eChecks)?
Does the State of Michigan have a form comparable to the U.S. 1041 (Income Tax Return for Estates and Trusts)? When do I need to file and what is the tax rate?
Does the State of Michigan have a substitute W-2 form when a W-2 is not received from an employer?
E-file
Estimate Payments
Explanation for 1099G
Farmland
Federal Military Spouses Residency Relief Act
Filing Requirements
Forms
Garnishments
Home Heating Credit
Home Heating Credit Information
Home Heating Frequently Asked Questions for Energy Providers
Homestead Property Tax Credit
How are penalty/interest charges calculated for failure to file estimate payments or underpayment of estimate payments?
How can I obtain copies of previously filed W-2s?
How can I obtain copies of previously filed returns?
How can I obtain the Income Allocation for Non-Obligated Spouse form?
How do I apply for an Installment Agreement?
How do I change my address with the Department of Treasury?
How do I change my address?
How do I check the status of my home heating credit?
How do I contact the IRS with questions about individual income tax or Federal Employer's Identification Numbers?
How do I estimate penalty and/or interest charges?
How do I file for a home heating credit?
How do I find out if my rental property is Service Fee/PILOT (payment in lieu of taxes) housing?
How do I get a penalty waiver?
How do I request a penalty waiver?
How do single adults sharing a home compute their credit?
How does the Principal Residence Exemption affect the taxes I claim on my MI-1040CR?
How long does a new agreement have to be on file before the owner can claim the land on a farmland credit claim?
How long will it take to process my electronically filed refund?
How many years do I have to claim an income tax refund, property tax credit or home heating credit for a prior year?
How much does it cost to e-file?
How much farmland may I claim as my homestead?
How will I know if my e-filed return was received?
How will the refund check be issued (whose name will appear on the check)?
I agree with the amount due. Can I have the payment taken directly from my checking and/or savings account?
I am a Michigan resident attending college and working in another state. Is the income I earn outside Michigan taxable?
I am a Michigan resident. Are my wages earned in another state taxable in Michigan?
I am a Personal Representative for a deceased taxpayer. What documents are required?
I am a college student. May I claim a homestead property tax credit?
I am a resident of a reciprocal state. How do I or must I report the gambling winnings that I won at a Michigan casino or horse race track?
I am a resident of another state and I worked in Michigan last year. Am I required to file a Michigan income tax return (MI-1040)?
I am an out-of-state student attending a Michigan college/university. Am I considered a Michigan resident?
I am having trouble getting through on the phone. Can I ask a question about my bill without talking to a service representative?
I am in active duty overseas. When do I file my taxes?
I am in the Military. Michigan is my state of record but I have not been stationed in Michigan for several years. Am I still required to file a Michigan income tax return?
I am investigating a victim of identity theft and need to request copies of returns filed to the State of Michigan. What should I do?
I am opting out of P.A. 116. When is the amount I need to pay back to the State of Michigan computed?
I believe I am a victim of identity theft, have filing requirements with Michigan and need to file my return. What should I do?
I did not attach my Schedule W or W-2s when I filed my paper return. What should I do now?
I do not have any filing requirements with Michigan but I received a Michigan Department of Treasury check. What should I do?
I do not have any filing requirements with Michigan but I received a letter from the Michigan Department of Treasury. What should I do?
I earned income from another state. How do I determine to which state I should pay tax?
I filed for an extension and paid my taxes before the end of the extension period.  Why am I being charged additional penalty and interest?
I have a Will, Trust, Letters of Authority for an Incapacitated Adult, Letters of Guardianship, and /or Letters of Conservatorship. Should I send them?
I have a check / draft for a deceased taxpayer, what should I do?
I have filing requirements with the state of Michigan and received a Michigan income tax refund check but have not filed a Michigan return. What should I do?
I have filing requirements with the state of Michigan and received a letter but have not filed a Michigan return. What should I do?
I haven’t received my check/draft what should I do?
I lost my energy draft. What should I do?
I made an error on my electronically filed Michigan Income Tax Return. Can I electronically file another return?
I moved into or out of Michigan during the year. Could I qualify for a property tax credit?
I moved into or out of Michigan during the year. Do I still need to file a Michigan income tax return (MI-1040)?
I participated in the Step Forward Michigan program. How does this affect my Michigan individual income tax return, homestead property tax credit, and home heating credit?
I received a 1099-G reporting my state refund, but it doesn't agree with what I actually received. Why?
I received this billing and the taxpayer is deceased. What do I do?
I recently filed my taxes and chose direct deposit. What happens if my financial institution account was closed at the time of the deposit?
I sent a check but it has not cleared my financial institution. Will the penalty and interest be waived if I show proof that I sent my payment on time?
I sent in the payment after filing my income tax return. Why did I receive this bill?
I sent my energy draft to my heat provider, but they told me they have no record of receiving it. What should I do now?
I sent my payment with my return on time. Where is the payment?
I was notified by a third party that I am a victim of identity theft. What do I need to do for the Michigan Department of Treasury?
I was sent an energy draft but I can't use it because…
I'm having problems getting credit for my Home Heating draft or receiving the refund of the draft balance back from my heat provider. What should I do?
Identity Theft
If I am a Michigan resident stationed outside of Michigan and own a home in Michigan, can I claim a property tax credit?
If I am stationed in Michigan, does that mean I am a Michigan resident?
If I bought a home and moved from a rented apartment, what taxes can I claim on my MI-1040CR?
If I bought and/or sold my home during the tax year, how do I compute my taxes?
If I bought my home on a land contract, how do I calculate my homestead property tax credit?
If I built a home which was completed part way through the year, what taxes can I claim on my MI-1040CR?
If I got married during the year, how do I compute my property tax credit?
If I have vacant parcels that are adjacent or contiguous to my homestead, may I claim the taxes on them?
If I move and claim a property tax credit, what amount of property taxes do I use?
If I moved during the year, can I still claim a property tax credit?
If I moved into or out of Michigan during the year, could I qualify for a property tax credit?
If I sold a home and built a new home which was completed part way through the year, what taxes can I claim on my MI-1040CR?
If I sold my home and moved to a rented apartment, what taxes can I claim on my MI-1040CR?
If I was overseas for all of 2013, am I still required to file a Michigan return?
If Your Refund is Held to Pay a Debt
If a military nonresident has non-military income in Michigan, is he/she required to file a Michigan income tax return?
If my principal residence exemption (P.R.E.) percentage indicated on my tax statement is other than 100% or 0%, how do I determine the amount of property taxes that are eligible for credit?
Income Tax
Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments
Information for Deceased Taxpayers
Is National Guard pay considered military pay?
Is foster care income taxable?
Is military pay exempt from Michigan income tax?
Is my foreign income taxable in Michigan?
Is my foreign income taxable in Michigan?
Is my foreign income taxable in Michigan?
Is my public pension allowed as a subtraction if I moved from another state into Michigan?
Is my public pension taxable if I moved from another state into Michigan?
Is the income I earn while a college student taxable?
List of Topics (Dropdown Menu)
May I claim a home heating credit if I am a college student?
May I subtract a distribution from a Roth IRA?
May I subtract a distribution from deferred compensation?
May I subtract a rollover from a regular IRA to a Roth IRA?
May senior citizens take a subtraction for dividends, interest and capital gains?
Military Income
More Department of Agriculture Information.
More Military Information
More Student Information
My check/draft has been damaged, what should I do?
My home is a duplex. What part of my taxes are eligible for credit?
My name is incorrect on my check/draft, what should I do?
My return is completed but my preparer has no record of my direct deposit.
Non-Obligated Spouse Information
Non-Obligated Spouse Information
Part of my home is used for business. What part do I claim for taxes?
Payment Options
Penalty Charges
Pension & Retirement Benefits
Pension Information
Replacement Check and/or Replacement Home Heating Draft
Residency & Non-Residency Income
Return to Index of Tax FAQs
Roth IRA
Sending Payments to Treasury
Service Fee/PILOT Housing
Should I use the standard or alternate method to calculate my home heating credit?
Subtractions to Income
Tax Information for Home Buyers and Sellers
Taxable Income
Taxpayer does not know who the joint filer is on the return filed
There is another home on the farm that I own and it is occupied. The occupant pays nothing for living there and has earnings from the farm (works on the farm). Can the occupant claim the land or a property tax credit?
Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
Under the IRS Notice 2013-5, farmers and fishermen who miss the March 1 deadline will not be subject to the penalty if they file and pay by April 15, 2013. Is the State of Michigan also going to allow the same penalty relief for the 2012 tax year?
View Information For Mortgage Foreclosure Or Home Repossession And Your Michigan Income Tax Return
View information about Home Heating Credits and other Energy Assistance programs.
View related Military FAQ's.
View related information US Obligations
View related information on US Obligations.
What Common Mistakes Should I Avoid When Completing My home heating credit Claim?
What are Revenue Administrative Bulletins (RAB's) and where can I find them?
What are the Qualified Agricultural Property Exemption Guidelines?
What are the State of Michigan income tax filing requirements? What forms do we use? When should they be filed?
What are the current tax rate and exemption amounts?
What are the most common mistakes made when filing for a Farmland Preservation Tax Credit?
What are the penalty charges for failure to file or pay?
What cities impose an income tax?
What do I do if my return was rejected?
What does "taxes levied" mean?
What happens if I fail to file and make the required estimated tax payments?
What if I use an incorrect taxable value?
What if my check is returned by my financial institution as unpaid?
What individual income tax forms are eligible for e-file?
What is Service Fee/PILOT (payment in lieu of taxes) housing?
What is a homestead?
What is a millage rate and where do I find it?
What is a senior alternate credit and who qualifies?
What is a special assessment?
What is a transfer of ownership?
What is my federal adjusted gross income (AGI)?
What is tax exempt housing?
What is taxable income?
What is taxable value?
What is the Classification of Real Property?
What is the State of Michigan federal identification number that is used on the 1099G?
What is the definition of total household resources or household income?
What is the definition of total household resources?
What is the statutory authority for charging penalties?
What property taxes can be claimed on a farmland credit claim?
What should I do if I cannot pay my debt in full?
What should I do if I received a bill and I do not owe it?
What should I do if I was sent an energy draft but my heat costs are included in my rent or the heat account is in someone else's name?
What should I do if my check and/or draft has been cancelled?
What should I do if my check and/or draft has been paid, and I did not cash it?
What should I do if my check and/or draft is lost or stolen?
What should I do if my financial institution has no record of my refund being deposited?
What should I do if my heat provider will not accept my damaged energy draft?
What should I do if my home heating credit has been processed and an energy draft has been sent, but I have not received it?
What should I do if the Routing Transit Number on my return Is incorrect?
What should I do if the account number on my return is incorrect?
What should I do if the amount of my check and/or draft is incorrect?
What should I do to have my income tax refund direct deposited?
What should I do when I owe tax and want to e-file my income tax return?
What should I do with my expired energy draft?
What should I do with the energy draft if the taxpayer is now deceased?
When are the Substitute Form 1099-G mailed?
When are the quarterly estimated tax payments due?
When can I claim special assessments?
When do I need to file a MI-1040D, Adjustment of Capital Gains and Losses?
When do I need to file an MI-1040D, Adjustment of Capital Gains and Losses?
When do I realize a capital gain on the sale of my home, and how do I calculate the gain?
When do penalty charges apply to delinquent taxes?
When should I file for the home heating credit?
Where can I find more information on Michigan e-file?
Where can I find my agreement number?
Where can I obtain Michigan Income Tax forms, including estimated tax forms? Can the downloaded form be used to file my taxes?
Where can I obtain city/county and other states' income tax forms?
Where do I find the school district code?
Where do I get property tax statements if I only received a mortgage interest statement?
Where do I mail the MI-8453 form (Michigan Individual Income Tax Declaration for Electronic Filing)?
Where do I send my payment and/or correspondence?
Where should the taxes be listed if the taxes on one parcel are split between multiple agreements?
Who can file a home heating credit claim?
Who qualifies for a property tax credit?
Why am I being charged penalty and interest?
Why am I not allowed to use the 20% (standard amount) of my annual rent to calculate my homestead property tax credit if I live in Service Fee/PILOT (payment in lieu of taxes) housing?
Why and how did you adjust my property tax credit?
Why did I receive a bill for Taxes Due if I provided my bank account information on my return for funds to be withdrawn?
Why did I receive a letter asking for my driver's license and Social Security card?
Why did I receive a reduced Homestead Property Tax Credit (or a notice of denial) due to residing in Service Fee/PILOT (payment in lieu of taxes) housing?
Why did I receive the Substitute Form 1099-G?
Why did I receive this bill?
Why did it take so long for me to receive a bill?
Why is there a penalty on my Individual Income tax return/payment?