 | Website | https://www.michigan.gov/taxes |
| Where’s My Refund | https://www.michigan.gov/taxes/0,4676,7-238… | |
| Info for Tax Pros | https://www.michigan.gov/taxes/0,4676,7-238… | |
| City Taxes | Michigan City Tax Returns | |
| ERO Assistance | (517) 636-4450 | |
| Taxpayer Assistance | (517) 636-4486 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
| IndividualTax Forms | CorporationTax Forms | S CorporationTax Forms | PartnershipTax Forms | FiduciaryTax Forms |
Electronic Filing Information
Electronic Filing Mandate – If a preparer is required to file their Federal individual income tax returns electronically, they are required to file their Michigan individual income tax returns electronically. Preparers completing 11 or more personal income tax returns are required to e-file all eligible returns that are supported by their software.
E-File Registration Requirements – Acceptance in the Michigan e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Michigan does not allow state only e-filing.
Amended Returns – Michigan supports electronic filing for Amended Returns. If a correction is needed, check the Amended Return box at the top of page 1. Schedule AMD is required when amending the MI-1040. The amended return information can be accessed in the program from the main menu of the Michigan state return by selecting Personal Information Menu > Other Categories > and finally > Amended Return. Once Amended return is selected, the Schedule AMD menu is accessible and the necessary changes can be made.
Electronic Signatures – Michigan currently supports electronic signatures. See here for more information.
General Tax Return Information
Due Date – Individual Returns – April 15, or Federal Due Date
Extensions – Michigan allows an automatic extension of six months if no payment is due and if the taxpayer files Form 4868 with the IRS and attaches a copy to the Michigan return. If payment is due, taxpayers must send payment of the estimated tax due with a copy of an approved federal extension (Form 4868). This will extend the due date to the extended federal due date. If a federal extension is not filed, taxpayers must send payment with Form 4, Application for Extension of Time to File Michigan Tax Returns. Attach a copy of all federal and Michigan extensions to the Michigan return.
Any extension granted is for time to file and does NOT extend time to pay.
Driver’s License/Government Issued Photo Identification: Michigan does not require this information to file the tax return.
Filing Status Information
If a joint federal return was filed, the Michigan return must be married filing jointly. File as Single if the taxpayer was unmarried, widowed, divorced, or separated under court order. If HOH or QW was used on the federal return, file the Michigan return as Single.
Residency Status Information for Michigan Returns
Residents: A person is a Michigan resident if Michigan is their permanent home. A temporary absence from Michigan, such as spending the winter in a southern state, does not make a person a part-year resident.
Part-year resident: A person is a part-year resident if, during the year, the taxpayer moved into or out of Michigan. Michigan income tax must be paid on income earned, received, or accrued while living in Michigan.
Nonresidents: A person whose permanent home for the entire year was in another state is a nonresident. Michigan income tax must be paid on income earned from Michigan sources.
Military Personnel/Military Spouses
Residents: If Michigan is the home of record for an individual, he or she is considered a Michigan resident and is required to file a Michigan tax return regardless of where income is earned. Michigan does not tax active duty pay, but other income, such as interest, dividends, and capital gains, are subject to Michigan income tax.
Nonresidents: An individual who was a resident of another state when he or she entered the military maintains residency in the home state, even if stationed in Michigan. Note that an individual may change his or her residency while in the military.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Michigan business returns must be electronically filed.
Business Return General Information
Due Dates for Michigan Business Returns
Corporations – An annual or final return must be filed by the last day of the fourth month after the end of the taxpayer’s tax year. A taxpayer must remit any liability by the due date of the return.
S-Corporations – MI Form 4891 is not required for an S-Corporation return.
Partnerships– MI Form 4891 is not required for a Partnership return.
Fiduciary & Estate – Due the 15th day of the fourth month after the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – An extension of time to file the federal return automatically extends time to file the Michigan return. If taxpayer needs to file extension for Michigan separate from Federal, the taxpayer should file Form 4 – Application for Extension of Time to File Michigan Tax Returns. To access this form, from the main menu of the Michigan return, select Additional Forms > Form 4 – Extension of Time to File. This form is NOT supported for e-file and must be mailed.
S Corporation – MI Form 4891 is not required for an S-Corporation return.
Partnership – MI Form 4891 is not required for a Partnership return.
Fiduciary – Fiduciary filers should file Form 4 – Application for Extension of Time to File Michigan Tax Returns. To access this form, from the main menu of the Michigan return, select Form 4 – Extension of Time to File. This form is NOT supported for e-file and must be mailed.
Amended Business Returns:
Corporation – Corporation filers should use Form 4892 to file an Amended Return. To do this, from the main menu of the Michigan return, select Additional Forms > CIT Amended Return (Form 4892). This return IS supported for e-file.
S-Corporation – MI Form 4891 is not required for an S-Corporation return.
Partnership – MI Form 4891 is not required for a Partnership return.
Fiduciary – Fiduciary filers should indicate that the return is an Amended Return. To do this, from the main menu of the Michigan return, select Heading Information > Amended Return. This return IS supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Tax Mailing Addresses
Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.