Michigan Taxes - Department of Treasury Individual & Business Tax Forms

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Michigan Taxes - Department of Treasury Individual & Business Tax Forms

michigan.gov

Michigan Department of Treasury
Lansing, Michigan 48922
Phone: +15173733200
email: treasMBT@michigan.gov

Individual Income Tax

State of Michigan income tax filing requirements

If you file a federal income tax return, you should also file a Michigan income tax return. You are required to file a Michigan income tax return if the federal adjusted gross income (AGI) is greater than the personal exemption amount on the Michigan income tax return (MI-1040).

Forms to use.

Michigan has one income tax form, MI-1040. The MI-1040 is used for any filer, residents, nonresidents and part-year residents. The MI-1040 is also used when a federal EZ is filed, the MI-1040EZ is no longer available.

Current and prior year Michigan tax forms may be obtained by one of the following methods: Downloading the desired form from this web site by:

1. Click on the word "Forms" at the top of the page, under the Department of
Treasury banner.
2. On the next page (Treasury Forms) click on "Income Tax".
3. Click on the desired link for Current Year or Previous Year Forms.

Or, forms may be requested by writing to:
Customer Contact Division
Michigan Department of Treasury
P.O. Box 30757
Lansing, MI 48909.

Use our Forms by Fax service by calling (517) 241-8730 from your fax machine. This is for current year forms only.

Forms obtained in any of the above mentioned ways may be used to file your Michigan Income Tax returns.

Sending payments and correspondence

* Make your check payable to "State of Michigan - CD"
* Write your assessment number and account number on the check.
* Include the payment coupon from the bottom of your Bill for Taxes Due.
* Allow 5 days for mailing and 30-45 days for the payment to post to the
account.
* Mail payment and correspondence to:
Collection Division
Michigan Department of Treasury
P.O. Box 30199
Lansing, MI 48909-7699

Estimated Payments

Michigan Income Tax Act requires that a person must make estimated tax payments quarterly if the person's income tax liability, after credits and withholding, will be $500 or more for the year.

Your income tax liability accrues on income as it is earned.

Failure to file and make the required estimated payments will result in an assessment or bill for the penalty and interest being issued by the Michigan Department of Treasury.

IRS contact for individual income tax or Federal Employer's Identification Numbers.

All questions regarding federal income tax returns, Federal Employer's Identification Numbers (FEIN) or any other federal questions should be directed to the Internal Revenue Service by calling 1-800-829-1040.

Payment Options

Payments can be made prior to receiving your assessment number/Final Bill for Taxes Due. Submit any late or partial payments by check or money order to Michigan Department of Treasury, P.O. Box 30727, Lansing, MI 48929. Be sure to include your social security number and tax year on the check or money order. Any payment(s) received after April 15th will be considered late and subject to Penalty and Interest charges.

Once you have received an assessment number on a Notice of Intent to Assess/Final Bill for Taxes Due notice you may be eligible for an installment agreement/payment plan arrangements with the Collection Division.

Residency & Non-Residency Income

You must file a Michigan income tax return (MI-1040 and Schedule NR for nonresidents and part-year residents) and pay Michigan income tax on salary wages and other employee compensation for work performed in Michigan.

However, Michigan has a reciprocal agreement with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. The reciprocal agreements exempt nonresidents from income taxes imposed by each state on salaries, wages and other employee compensation.

Information on Business Taxes

1099-MISC Filing

Payors who are required to file form 1099-MISC with the Internal Revenue Service (IRS) must also file with the State of Michigan and with the payee's city of residence if that city imposes an income tax.

1099-MISC forms for services performed in the State of Michigan, regardless of the state of residence of the payee, must be filed with the State of Michigan.

File the paper copy of the 1099-MISC with the Annual Return for Sales, Use and Withholding Taxes (form 165), along with any paper W-2's.

Contact the SUW Technical Issues Unit at (517) 636-4730 for assistance.

Withholding Tax - General Information

Every Michigan employer who is required to withhold federal income tax under the Internal Revenue Code must be registered for and withhold Michigan income tax.

Nonprofit organizations, such as charitable, religious and governmental organizations, are required to withhold Michigan Income Tax.

Nexus (a physical presence for the company) would be created for the out-of-state company. Employers would be required to register with the Michigan Department of Treasury to withhold Michigan income tax.

Business are not required to submit copies of 1099 forms to the State of Michigan unless Michigan income tax was withheld with the exception of 1099-MISC forms for services performed in Michigan. Submit the 1099 forms that include Michigan withholding and the 1099-MISC forms with Form 165, Annual Return for Sales, Use and Withholding Taxes.

Electronic Funds Transfer (EFT) Payments

The Michigan Department of Treasury accepts Electronic Funds Transfer (EFT) as a method for paying certain business taxes. EFT is a safe and efficient process for making tax payments. All transactions are governed by strict, nationally established rules, regulations and security procedures and occur between financial institutions only at your request.

Two ways to make EFT payments

* EFT Credit: Taxpayers contact the bank to initiate tax payments and transfer
funds to the State. Some banks may charge a fee for EFT Credit.

EFT Debit: Taxpayers can schedule their tax payments up to 90 days in advance
through the Michigan Automated Tax Payment System. There is no cost when
making payments by EFT Debit.

Copyright (c) 2001-2009 State of Michigan