Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
March 2025: Severe Winter Weather and Ice Storm Notice
March 2025: Severe Winter Weather and Ice Storm Notice
Relief for Individuals and Businesses in Counties Impacted by Severe Winter Weather and Ice Storm
Originally Issued: April 1, 2025
Updated: April 2, 2025
This notice was updated in accordance with the state of emergency having been declared for two additional counties.
On March 31, 2025, Governor Gretchen Whitmer declared a state of emergency for Otsego, Oscoda, Montmorency, Presque Isle, Emmet, Charlevoix, Cheboygan, Crawford, Mackinac, and Alpena counties after impactful winter weather beginning on March 28, 2025, caused extreme and severe ice accumulation resulting in widespread power outages, impassable roads, loss of phone and cellular services and significant damage to homes and businesses within those counties. Governor Whitmer extended this state of emergency to the counties of Alcona and Antrim on April 1, 2025. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties the opportunity to obtain special tax relief.
Individual and business taxpayers residing in Otsego, Oscoda, Montmorency, Presque Isle, Emmet, Charlevoix, Cheboygan, Crawford, Mackinac, Alpena, Alcona and Antrim counties affected by the storm that produced the severe ice accumulation can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived. Affected taxpayers in these counties are encouraged to contact Treasury to discuss the extent of relief available under their circumstances.
The relief will be provided through filing and payment extensions to applicable state tax deadlines, such as the annual return filing and payment deadline for individuals (April 15, 2025), corporations (April 30, 2025), and certain flow-through entities (March 31, 2025), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (April 20, 2025). This relief does not apply to any federal or city income tax deadlines.
This relief is not automatic. Taxpayers must contact Treasury by telephone, mail, or e-service to request relief.
Contact Us
The following information must be included with each request:
- Name and account number of the individual or business taxpayer.
- A description of how the taxpayer was affected by the winter weather and ice accumulation.
- Taxpayer address within the emergency area, or the address of the tax preparer located within the emergency area.
By Telephone
- Individual Income Tax: 517-636-4486
- Business Taxes: 517-636-6925
By Mail
Submit a written request for relief through correspondence mailed to the following address:
Michigan Department of Treasury
Attn: Disaster Tax Relief
Lansing, MI 48922
Through e-Services
Requests may be submitted electronically through e-services at:
- Individual Income Tax: https://etreas.michigan.gov/iit/home, or
- Business Taxes: https://etreas.michigan.gov/bt/home
Any relief provided under this Notice will be effectuated by waiving penalties and interest. The waiver of penalty and interest will be limited as authorized by this notice; penalty and interest will continue to accrue, as appropriate, for taxes otherwise owed by any taxpayer.