Individual Income Tax

Individual Income Tax

1099-G
1099-G Estimator

Explanation for Substitute Form 1099-G

What is the State of Michigan federal identification number used on the Substitute Form 1099-G?

What should I do if I received a Substitute Form 1099-G but did not file a Michigan return?

When is the Substitute Form 1099-G mailed?

Why did I receive the Substitute Form 1099-G?

Why doesn't the amount reported on my Substitute Form 1099-G agree with what I received?
2020 Unemployment Income Exclusion
Do I include the full amount of unemployment income received in Total Household Resources (THR)?

How should a non-resident of Michigan allocate the federal 2020 Unemployment Compensation Exclusion on their Schedule NR?

How should a part-year resident of Michigan allocate the federal 2020 Unemployment Compensation Exclusion on their Schedule NR?

If I am not eligible for the federal exclusion of unemployment income because my modified Adjusted Gross Income (AGI) exceeds the federal threshold. Can I still exclude that unemployment income from the Michigan Individual Income Tax Return, MI-1040?

I filed my Michigan Individual Income Tax Return MI-1040 without claiming the federal unemployment exclusion. If I qualify for a refund on my amended MI-1040, will I receive interest?

Is the State of Michigan following the federal exclusion of unemployment income up to 10,200 per qualified individual (based on income limits), or is the excluded amount added back to Michigan taxable income?

The federal income tax return reports the $10,200 per qualified individual (based on income limits) unemployment income exclusion as a subtraction. Is a similar subtraction allowed on the Michigan Individual Income Tax Return, MI-1040?

What should I do if I filed my 2020 Michigan Individual Income Tax Return (MI-1040) without claiming the federal unemployment exclusion but I have not yet paid the tax due?
First time Home Buyer
What is the Michigan First-Time Home Buyer Savings Program?

How can I open a first-time home buyer savings account?

Who is a first-time home buyer?

Who is an account holder?

Who is a qualified beneficiary?

Which financial institutions may be used to create a first-time home buyer savings account?

May an individual be the account holder of more than one first-time home buyer savings account?

May a person be the qualified beneficiary on more than one first-time home buyer savings account?

What expenses are “eligible costs” that may be paid or reimbursed from a First-Time Home Buyer Savings Account?

What expenses qualify as “allowable closing costs?”

What is a settlement statement?

What documentation should I submit if I am claiming a deduction, but I am not the account holder?

What documentation should I submit if I am the account holder?

What if more than one person contributed to an account that had a qualified withdrawal during the tax year?

What is a Michigan single-family residence?

Does a manufactured home qualify as a single-family residence?

What is a principal residence?

Are contributions to a first-time home buyer account tax deductible?

Is interest earned on a first-time home buyer savings account deductible?

For what tax years may deductions be taken for contributions to first-time home buyer savings accounts?

Is there an income tax form that must be filed for a first-time home buyer savings account?

What records should be retained?

Does a financial institution have any responsibilities connected to first-time home buyer savings accounts?

Can I withdraw funds from one first-time home buyer savings account and deposit them into another account?

What happens to the funds in a first-time home buyer account when the account holder dies?

Is there a maximum account balance for a first-time home buyer savings account?

Are there expenses that first-time home buyer saving account funds cannot be used for?

Is there a penalty for withdrawing funds from a first-time home buyer savings account and using those funds for purposes other than to pay or reimburse "eligible costs" associated with this program?

Under what circumstances will a withdrawal for purposes other than to pay or reimburse for eligible costs not be subject to penalty?

What types of contributions can be made to a first-time home buyer savings account?
Amended Returns
If the Internal Revenue Service changed my Adjusted Gross Income (AGI) and/or exemptions on my federal return, am I required to file an amended Michigan return?

May I amend my Michigan return to change my filing status?

What forms do I use to correct an error on my return?

What supporting documents need to be included with an amended Michigan MI-1040?

When should I amend my Michigan return?

When will my amended return be completed?

Why am I getting a bill from my original return when I filed an amended return showing I do not owe?

Why was my amended return adjusted or disallowed?
Bill for Taxes Due FAQs
Can I ask a question about my bill without talking to a customer service representative?

How do I apply for a penalty waiver?

How do I apply for an Installment Agreement?

What are my payment options?

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 received a bill for a deceased taxpayer?

Where do I send my payment and/or correspondence?

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 this bill?

Why did it take so long for me to receive a bill?

Why have I received a bill when I already made my payment?

Why is there a penalty on my Individual Income tax return/payment?

Will the penalty and interest be waived if I show proof that I sent my payment timely, but the check has not cleared my financial institution?
COVID-19/CARES Act FAQ
Are forgiven Paycheck Protection Program loans (cancellation of debt) included in Total Household Resources?

Are the Paycheck Protection Program loans that are forgiven subject to tax in Michigan?

Are unemployment benefits (including the extra weekly $600 received through the Coronavirus Aid, Relief, and Economic Security (CARES) Act) subject to tax in Michigan?

How does a charitable contribution deduction claimed in 2020 or in 2021 affect Michigan taxable income?

How does a charitable contribution deduction claimed in 2020 or in 2021 affect for total household resources?

How will the economic impact payments (CARES Act and COVID Tax Relief Act stimulus payments) affect a Michigan Individual Income Tax Return (MI-1040)?

How will the economic impact payments (CARES Act and COVID Tax Relief Act stimulus payments) affect a claimant's Total Household Resources when claiming a Homestead Property Tax credit or Home Heating credit?

If I take a coronavirus related retirement distribution in 2020 and report one-third of the distribution each year for 2020, 2021 and 2022, how much of the distribution is in Total Household Resources (THR) each year?
COVID-19/Telecommuting (Working from Home) FAQ
Are wages earned by a Michigan nonresident, while temporarily telecommuting from a location in Michigan, subject to tax in Michigan?

Are wages earned by a Michigan resident, telecommuting from a Michigan location for an employer physically located in another state, subject to tax in the other state?

Are wages earned by a Michigan resident, who is telecommuting from a location in another state, subject to tax in Michigan?

How will telecommuting affect an employee's nonresident city income tax return?

May an employee deduct any expenses (e.g. utilities, internet services, office equipment) incurred in order to telecommute for an employer?

What is telecommuting?
College/University Students FAQs
Am I considered a Michigan resident if I am an out-of-state student attending a Michigan college/university?

Is the income I earn in Michigan while a college student taxable?

Is the income I earn outside of Michigan taxable if I am a Michigan resident attending college and working in another state?

May I claim a home heating credit if I am a college student?

May I claim a homestead property tax credit if I am a college student?

More Student Information
Copies of Individual Returns FAQs
How can I obtain copies of W-2s?

How can I obtain copies of previously filed returns?

Non-Obligated Spouse Information
Deceased Taxpayers FAQs
What must be included with a return and/or credit filed on behalf of a deceased taxpayer?

What documents are required if I am a Personal Representative for a deceased taxpayer?

What should I do if I have a check/energy draft for a deceased taxpayer?
Direct Deposit
How can I have my income tax refund direct deposited?

What happens if my account was closed at the time of the deposit?

What should I do if my financial institution has no record of my refund being deposited?

What should I do if my return is completed but my preparer has no record of my direct deposit?

What should I do if the account number on my return is incorrect?

What should I do if the routing transit number on my return is incorrect?
E-File FAQs
Can I e-file an amended return if I made an error on my original Michigan Individual Income Tax Return?

Can I e-file my Michigan individual income tax return (and/or City of Detroit) return separately from my federal return?

Can I sign my Michigan e-file return electronically?

How long will it take to process my e-filed filed return?

How much does it cost to e-file?

How will I know if my e-filed return was received?

What individual income tax forms are eligible for e-file?

What should I do if my return was rejected?

What should I do when I owe tax and want to e-file my income tax return?

Where can I find more information on Michigan e-file?
Estimate Payments FAQs
Am I required to make estimated tax payments?

Are there any exceptions for filing estimated tax payments for farmers, fishermen or seafarers?

How are penalty/interest charges calculated for failure to file or underpayment of estimated payments?

If I am receiving unemployment, should I be making estimated payments?

What happens if I fail to file and make the required estimated tax payments?

When are the quarterly estimated tax payments due?

Why am I being charged penalty and interest for underpayment of estimated income tax?
Farmland FAQs
What should I do if my claim for a farmland preservation tax credit was denied stating the Michigan Department of Agriculture and Rural Development has no record of an agreement number as indicated on my Schedule CR-5?

Am I required to submit a signed distribution statement or a Schedule K-1?

Do I need to claim my farmland preservation tax credit as income?

Do I need to claim my homestead property tax credit as income?

Do I need to provide a MI-1040CR when claiming a farmland preservation tax credit?

How and when can I claim a new agreement?

How do I claim an agreement which covers land on multiple property tax statements?

How do I determine my eligible property taxes for the farmland preservation tax credit if my tax statement(s) include land excluded from my farmland development rights agreement(s) (FDRA)?

I reduced my property taxes to the percentage of Principal Residence Exemption (P.R.E.)/Qualified Agricultural exemption, but still received the message the property taxes were reduced for credit. Why were they reduced further?

My farmland preservation tax credit was issued jointly with the county, how do I cash it?

My property tax statement has land enrolled in multiple agreements. How do I claim those agreements?

My property taxes have been corrected based on the taxable value reported on my Schedule CR-5 and the actual local millage rate. I am claiming the total taxes billed on my property tax statement(s). Why were my property taxes reduced?

Should I file an Individual Income Tax return (MI-1040) or a Michigan Business Tax return (Form 4594) to claim my Farmland Preservation Tax Credit?

What must be included with my claim for a farmland preservation tax credit?

What property taxes am I eligible to claim if I purchased/sold property enrolled in a farmland development rights agreement (FDRA) during the tax year?

What property taxes may be claimed on a farmland preservation tax credit?

What should I do if my farmland preservation tax credit was denied because the farmland development rights agreement(s) (FDRA) I claimed was not in my name?

Where can I find my agreement number?

Why was my farmland preservation tax credit issued jointly with the county?

Why was my farmland preservation tax credit reduced for special assessments, collection fees in excess of 1%, penalties and/or interest?

Why was my farmland preservation tax credit reduced to the Principal Residence Exemption (P.R.E.) or Qualified Agricultural exemption percentage indicated on my property tax statement(s)?
Filing Requirements FAQs
Am I required to make estimated tax payments?

Does the Michigan Department of Treasury have a form comparable to the U.S. 1041 (Income Tax Return for Estates and Trusts)?

How To Determine if I am Required to File a Michigan Return?

How can I find out if I have tax returns that are missing or delinquent?

How many years do I have to claim an income tax refund, homestead property tax credit or home heating credit for a prior year?

If I request an extension of time to file the 2020 Michigan Individual Income Tax Return, MI-1040, is my return now due on November 15, 2021 instead of October 15, 2021?

What are the State of Michigan individual income tax filing requirements?

What are the current tax rate and exemption amounts?

What should I do if I did not include my Schedule W or W-2s when I filed my paper return?

What should I do if I received another W-2, or have discovered an error on my return after I filed?

When do I need to file a Michigan Adjustments of Capital Gains and Losses MI-1040D?

What is an extension?
Forms FAQs
Does the Michigan Department of Treasury have a substitute W-2 form when a W-2 is not received from an employer?

How can I obtain the Income Allocation for Non-Obligated Spouse form?

Non-Obligated Spouse Information (Forms)

Where can I obtain Michigan Individual Income Tax forms?

Where can I obtain city/county and other states' income tax forms?
Garnishments/Refund Held For a Debt FAQs
If Your Refund is Held to Pay a Debt

Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments

Non-Obligated Spouse Information (relating to Garnishments)
Home Heating Credit FAQs
Who or what is a heat provider?

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?

Home Heating Credit Information

How do I check the status of my home heating credit?

How do I file for a home heating credit?

What is a household member?

I was sent an energy draft but I can't use it because...

Should I use the standard or alternate method to calculate my home heating credit?

View information about Home Heating Credits and other Energy Assistance programs.

What common mistakes are made when completing the Michigan Home Heating Credit Claim (MI-1040CR-7)?

What is the definition of total household resources?

What should I do if I am having problems getting credit for my energy draft or obtaining a refund of the overpayment from my heat provider?

What should I do if I lost my energy draft?

What should I do if I was sent an energy draft but my heat costs are included in my rent?

What should I do if my heat provider has no record of receiving my energy draft that I mailed to them?

What should I do if my heat provider will not accept my energy draft?

What should I do if my home heating credit has been processed but I have not received the energy draft that was issued?

What should I do with the energy draft if the taxpayer is now deceased?

When should I file for the home heating credit?

Who qualifies for a home heating credit claim?

Why is Treasury requesting additional information on the MI-1040CR-7?
Home Heating Credit for Energy Providers FAQs
Are we required to refund the energy draft amount to a customer who is currently living out of state?

Can we accept a prior year energy draft for payment on a current account?

Can we charge tax, handling fees, delivery fees and /or service fees to customers who pay with energy drafts?

Do we immediately have to credit a customer's account when they pay with an energy draft or can we wait until we get our money from the state first?

How do I complete the Batch Header Form?

Is it possible for more than one energy draft to be applied to the same account if the customer has roommates?

What do we do if we received a check for a batch of Home Heating energy drafts, but we lost the copies of the customers' energy drafts we submitted for payment.

What happens if I lose an energy draft and I have already provided the customer with their heating supply?

What happens if a customer gives me an energy draft to pay on their current account, yet they owe on a previous bill? Can I apply the remaining amount towards the past due bill?

What should we do if a customer claims they sent us an energy draft but we have no record of receiving one?

What should we do if we receive an energy draft from a former customer?

What should we do with an energy draft if a customer submits a draft to us for payment on a business account?

Where is the check we were expecting for the batch of energy drafts submitted for payment?

Who do I inform of any changes or corrections needed for my business?

Why did I receive a letter stating that I was not going to get paid for a particular energy draft? Will I be able to collect the money at a later date, or do I have to get it from the customer?

Why is there an invoice number field on the batch header?

Do I include the full amount of unemployment income received in total household resources (THR)?

What should we do if the amount of the draft exceeds the balance owed?
Identity Confirmation Quiz FAQs
Can I get another Quiz ID number?

Did I receive a Letter of Inquiry because I was a victim of identity theft?

Did I receive this Letter of Inquiry due to a random review?

How do I access the Identity Confirmation Quiz?

How do I verify the Letter of Inquiry I received was sent by the Michigan Department of Treasury?

How long does it take for my correspondence to show on your system?

How long does it take for my return to be processed after I pass the Identity Confirmation Quiz?

May I fax or email my response to the Letter of Inquiry I received?

What if I am unable to access the Identity Confirmation Quiz?

What if I am unable to pass the Identity Confirmation Quiz?

What if I misplaced or never received my Letter of Inquiry?

What is the mailing address for Discovery and Tax Enforcement Division?

Why am I selected for review and/or receive a Letter of Inquiry every year?

Why doesn't my Letter of Inquiry have a Quiz ID number?

Why was I asked to take the Identity Confirmation Quiz?
Income Tax General FAQs
Are U.S. Obligations exempt from Michigan Individual Income Tax?

How To Determine if I am Required to File a Michigan Return

Address Change for Individual Income Tax

How do I contact the IRS with questions about individual income tax or Federal Employer's Identification Numbers (FEINs)?

To which state should I pay tax if I earned income in another state?

What are Revenue Administrative Bulletins (RAB's) and where can I find them?

Which cities impose an income tax?
Military Income FAQs
Am I required to file a Michigan individual income tax return if Michigan is my home of record but I have not been stationed there for several years?

Am I required to file a Michigan return if I was overseas for the entire year?

Am I required to pay taxes on income earned as a military spouse stationed in Michigan?

Am I required to pay taxes to Michigan on income earned as a military spouse not stationed in Michigan?

Are military exit benefits and military separation pay exempt from Michigan individual income tax?

Are military retirement benefits exempt from Michigan individual income tax?

Are military survivor benefits exempt from Michigan individual income tax?

Are military survivor retirement benefits that pass to a beneficiary other than the surviving spouse exempt from Michigan individual tax?

Are retirement benefits that pass to the spouse of a deceased military member exempt from Michigan individual income tax?

Can I claim a homestead property tax credit if I am a Michigan resident stationed outside of the state and own a home in Michigan?

Federal Military Spouses Residency Relief Act

If I am stationed in Michigan, am I considered a Michigan resident?

Is National Guard compensation considered military compensation?

Is military pay exempt from Michigan individual income tax?

More Military Information

When do I file my taxes if I am in active duty overseas?
Payment Options FAQs
Does the State of Michigan accept electronic payments (e.g. direct debit, debit card, credit cards and eChecks)?

What is an extension?

Sending Payments to Treasury
Penalty Charges FAQs
How are penalty and interest charges calculated for failure to file estimated payments or underpayment of estimated payments?

How do I estimate late penalty and interest charges?

How do I request a penalty waiver?

What are the penalty charges for failure to file or pay?

What if my payment is returned by my financial institution as unpaid?

What is the statutory authority for charging penalties?

When do penalty and interest charges apply?

Why am I being charged additional penalty and interest if I filed for an extension?
Penalty and Interest for Underpayment of Estimates (MI-2210)
Am I required to make estimated tax payments if I am a farmer, fisherman or seafarer?

How can I avoid receiving a bill for underpayment of estimates?

How do I know if I should file the MI-2210 form?

What are the MI-2210 penalty and interest charges?

What happens if I fail to file and make the required estimated tax payments?

What should I do if I am unable to project my annual income?

Why am I being charged MI-2210 penalty and interest?
Replacement Check/Home Heating Draft FAQs
What should I do if I have not received my check/draft?

What should I do if my check has been paid and I did not cash it?

What should I do if my check/draft has been damaged?

What should I do if my check/draft has been returned to Michigan Department of Treasury?

What should I do if my check/draft is lost or stolen?

What should I do if my energy draft was sent to a heat provider in error because I do not have an account?

What should I do if my name is incorrect on my check/draft?

What should I do if the amount of my check/draft is incorrect?
Resident and Non-Resident Income FAQs
Am I required to file a Michigan Individual Income Tax Return MI-1040 if I am a resident of a reciprocal state and worked in Michigan?

Am I required to file a Michigan Individual Income Tax Return MI-1040 if I am a resident of another state and I worked in Michigan?

Am I required to file a Michigan Individual Income Tax Return MI-1040 if I moved into or out of Michigan during the year?

Am I required to file a Michigan Individual Income Tax Return MI-1040 to report gambling/lottery winnings received from a Michigan lottery, casino or horse track if I am a resident of a reciprocal state?

Am I required to pay taxes on income earned as a military spouse stationed in Michigan?

Are my wages earned in another state taxable in Michigan if I am a Michigan resident?

Are out-of-state students attending a Michigan College or University considered nonresidents?

Can I claim a homestead property tax credit if I moved into/out of Michigan during the year?

Credit for Income Tax Outside Michigan Estimator

How To Determine if I am Required to File a Michigan Return
Retirement & Pension Benefits FAQs
Retirement and Pension Benefits

Withholding for Pension Administrators Frequently Asked Questions (FAQ)

Withholding for Pension Recipients Frequently Asked Questions (FAQs)
Roth IRA FAQs
Are contributions to a Roth IRA deductible on the Michigan individual income tax return?

Are conversions from a regular IRA to a Roth IRA subject to Michigan individual income tax?

Are distributions from a Roth IRA included in total household resources?

Are distributions from a Roth IRA subject to Michigan individual income tax?

Are rollovers from a regular IRA to a Roth IRA included in total household resources?
Service Fee Housing FAQs
How do I find out if my rental property is service fee housing?

What is service fee housing?

Why can't I use 23% (standard amount) of my annual rent to calculate my Homestead Property Tax Credit if I live in service fee housing?

Why was my Homestead Property Tax Credit adjusted due to residing in service fee housing?
Social Security Act (SSA) Exempt Retirement & Pension Benefits
Does receiving Social Security benefits disqualify me from receiving an SSA exempt deduction?

How does my SSA Exempt status affect my retirement/pension benefits deduction or Tier 2 Michigan Standard Deduction?

What deductions are affected by an SSA Exempt status?

What does SSA Exempt mean?
Subtractions to Income FAQs
Are distributions from a deferred compensation plan an allowable subtraction?

Are gambling losses an allowable subtraction?

Is a distribution from a Roth IRA an allowable subtraction?

Is a rollover from a regular IRA to a Roth IRA an allowable subtraction?

Is my public pension allowed as a subtraction if I moved from another state into Michigan?

May I claim a subtraction for dividend/interest/capital gains if I am a senior citizen?

View related information on US Obligations

When am I required to file a Michigan Adjustments of Capital Gains and Losses MI-1040D?
Taxable Income FAQs
Are gambling/lottery winnings subject to Michigan individual income tax?

Is foster care income taxable?

Is my foreign income subject to Michigan tax?

Is my public pension taxable if I moved from another state into Michigan?

View Information For Mortgage Foreclosure or Home Repossession and Your Michigan Individual Income Tax Return

View related information US Obligations

What is taxable income?