Date: Fri, 15 Dec 2006 11:45:36 -0500
Subject: E-file Returns for Deceased Taxpayers

As stated on page 10 of the 2006 Individual Income Tax Michigan Tax Preparer Handbook for Alternative Filing Programs: Michigan will accept e-file returns for deceased taxpayers. If a federal form 1310 is required, that data must be included with the Michigan e-file return. For additional information on how to address returns on behalf of a deceased taxpayer, refer to page 7 of the MI-1040 Instruction Booklet.

Additionally, please note when e-filing on behalf of a single, deceased taxpayer with a balance due federal return and a refund Michigan return, the Michigan return can be e-filed and the federal 1310 or MI-1310 mailed to Michigan. This information will be added to the 2007 Handbook.

Date: Fri, 8 Dec 2006 14:11:09 -0500
Subject: MI Exemptions, Deductions, etc. Tax Year 2006

Please refer to pages 9 and 10 of the Michigan Tax Preparer Handbook for Alternative Filing Programs 2006, Individual Income Tax E-file and 2-D Barcoding for Highlights and Important Information such as Children of Veterans Tuition Grant Program, Stillbirth Tax Credit, exemption allowances, pension deduction limitations, etc.

Additionally, the following information may be of interest:

The Child Care Deduction is $600.

The Job Provider Bill of Rights of 2006 (Public Acts 5, 6, 7, 8, 9, 10, 11 and 12 of 2006) increases the time one can request an informal conference from 30 to 60 days after the Intent to Assess.

The Home Heating Credit Standard Allowance and Exemptions and Maximum Income for the Alternate Credit Computation will be added to the Handbook and updated on the Web site. We will notify you when that information is available.

Date: Wed, 13 Dec 2006 12:02:53 -0500
Subject: MI IIT Alternative Filing Handbook Updated

The 2006 Individual Income Tax Michigan Tax Preparer Handbook for Alternative Filing Programs has been updated to include the home heating credit allowances and income ceilings. Please see the Appendix on page 39. The Handbook is located on our Web site at http://www.michigan.gov/documents/treasury/IITHandbookCover2006_Final_178514_7.pdf.