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Printer Friendly    Text Version  Email Page   Individual Income Tax     Return to Index of Tax FAQs    Bill for Taxes Due   Why did I receive this bill?   I received a bill and I don't owe it. What should I do?   Why did it take so long for me to receive a bill?   I sent my payment with my return on time. Where is the payment?   I sent a check but it has not cleared my financial institution. Will the penalty and interest be waived if I show proof that I sent my payment on time?   What should I do if I cannot pay my debt in full?   Where do I send my payment and correspondence?   I agree with the amount due. Can I have the payment taken directly from my checking account?   How do I get a penalty waiver?   I received this billing and the taxpayer is deceased. What do I do?   Why is there a penalty on my Individual Income tax return/payment?   I am having trouble getting through on the phone. Can I ask a question about my bill without talking to a service representative?   I sent in the payment after filing my income tax return. Why did I receive this bill?    College/University Students   More Student Information.   I am a college student. Do I qualify for a Home Heating Credit?   I am a college student. May I claim a Homestead Property Tax Credit?   How do I know if I qualify for a College Tuition Credit?   Is the income I earn while a college student taxable?   I am a Michigan resident attending college and working in another state. Is the income I earn outside Michigan taxable?   I am an out-of-state student attending a Michigan college/university. Am I considered a Michigan resident?    Composite Returns   Could I still make quarterly estimated payments on my composite return?    Copies of Individual Returns   How can I obtain copies of previously filed returns?   How can I obtain copies of previously filed W-2s?   Non-Obligated Spouse Information    Information for Deceased Taxpayers   I have a check / draft for a deceased taxpayer, what should I do?   I am a Personal Representative for a deceased taxpayer. What documents are required?   I have a Will, Trust, Letters of Authority for an Incapacitated Adult, Letters of Guardianship, and /or Letters of Conservatorship. Should I send them?    Direct Deposit   What should I do to have my income tax refund direct deposited?   I recently filed my taxes and chose Direct Deposit. I was unaware the financial instutition account had been closed. What happens now?   The Routing Transit Number on my return is incorrect; what should I do?   The account number on my return is incorrect; what should I do?   My financial institution has no record of my refund being deposited; what should I do?   My return is completed but my preparer has no record of my refund.    E-file   Where do I mail the MI-8453 form (Michigan Individual Income Tax Declaration for Electronic Filing)?   I made an error on my electronically filed Michigan Income Tax Return. Can I electronically file another return?   How much does it cost to e-file?   Do I really get my refund faster?   Can I sign my Michigan e-file return electronically?   What should I do when I owe tax and want to e-file my income tax return?   What individual income tax forms are eligible for e-file?   How do I know if I get a confirmation?   Is e-file Secure?   What do I do if my return was rejected?    Estimate Payments   Do I need to make estimated tax payments in 2009?   When are the quarterly estimated tax payments due?   What happens if I fail to file and make the required estimated tax payments?   Why am I being charged penalty and interest?   Are there any exceptions for filing estimated tax payments for farmers, commercial fishers or seafarers?    Farmland   Do taxpayers have to send in copies of their property tax statements and agreements if they e-file?   I am opting out of P.A. 116. When is the amount I need to pay back to the State of Michigan computed?   What are the most common mistakes made when filing for a Farmland Preservation Tax Credit?   There is another home on the farm that I own and it is occupied. The occupant pays nothing for living there and has earnings from the farm (works on the farm). Can the occupant claim the land or a property tax credit?   How long does a new agreement have to be on file before the owner can claim the land on a farmland credit claim?   What property taxes can be claimed on a farmland credit claim?   How will the refund check be issued (whose name will appear on the check)?   Where can I find my agreement number?   Do the taxes for each parcel get claimed on a separate line on the Schedule CR-5?   Where should the taxes be listed if the taxes on one parcel are split between multiple agreements?   More Department of Agriculture Information.    Filing Requirements   What are the State of Michigan income tax filing requirements? What forms do we use? When should they be filed?   Do I have tax years that are delinquent and if so, what years?   I did not attach my Schedule W or W-2s when I filed my paper return. What should I do now?   Does the State of Michigan have a form comparable to the U.S. 1041 (Income Tax Return for Estates and Trusts)? When do I need to file and what is the tax rate?   What are the current tax rate and the current personal exemption amount?   Do I need to make estimated payments in 2009?   After I filed my 2007 Michigan income tax return I received another W-2, or have discovered an error on my return. What should I do?   When do I need to file a MI-1040D, Adjustment of Capital Gains and Losses?   May I claim a property tax credit or income tax refund for a prior year? How many years do I have to file my return? When are home heating credits due?    Forms   Where can I request Michigan Income Tax forms, including estimated tax forms? Can the downloaded form be used to file my taxes?   How can I obtain a Non-Obligated Spouse form?   Where can I obtain city/county and other states' income tax forms?   Does the State of Michigan have a substitute W-2 form when a W-2 is not received from an employer?    Garnishments   If Your Refund is Held to Pay a Debt   Information About Serving Income Tax Refund/Credit, Wage, And Vendor Garnishments   Non-Obligated Spouse Information    Home Heating Credit   View information about Home Heating Credits and other Energy Assistance programs.   Will I need to claim my IRS economic stimulus payment on my Michigan return?    Income Tax General   Which state colleges and universities qualify for participation in the Michigan College Tuition Tax Credit Program?   How is the list of qualifying Michigan colleges and/or universities determined for the college tuition credit?   How do I change my address with the Department of Treasury?   What are Revenue Administrative Bulletins (RAB's) and where can I find them?   Which Community Foundations and their geographic affiliates are certified by the Department of Treasury for the Tax Year 2008?   How do I contact the IRS with questions about individual income tax or Federal Employer's Identification Numbers?   What cities impose an income tax?   I earned income from another state. How do I determine to which state I should pay tax?   Are U.S. Obligations exempt from Michigan tax?    Military Income   More Military Information.   I am in the Military. Michigan is my state of record but I have not been stationed in Michigan for several years. Am I still required to file a Michigan income tax return?   If I am a Michigan resident stationed outside of Michigan and own a home in Michigan, can I claim a property tax credit?   If I am stationed in Michigan, does that mean I am a Michigan resident?   Is National Guard pay considered military pay?   I am in active duty overseas. When do I file my taxes?   If I was overseas for all of 2008, am I still required to file a Michigan return?   If a military nonresident has non-military income in Michigan, is he/she required to file a Michigan income tax return?   Are military exit benefits and military separation pay exempt from Michigan income tax?   Are military survivor benefits exempt from Michigan income tax?   Are retirement benefits that pass to the spouse of a deceased military member exempt from Michigan income tax?   Are retirement benefits of a deceased military member that are passed to a beneficiary other than a surviving spouse exempt from Michigan income tax?   Are military retirement benefits exempt from Michigan income tax?   Is military pay exempt from Michigan income tax?    Payment Options   Does the State of Michigan accept credit cards for payment of taxes?   Sending Payments to Treasury    Penalty Charges   When do penalty charges apply to delinquent taxes?   How do I request a penalty waiver?   What are the penalty charges for failure to file or pay?   What is the statutory authority for charging penalties?   How do I estimate penalty and/or interest charges?   What if my check is returned by my financial institution as unpaid?   How are penalty/interest charges calculated for failure to file estimate payments or underpayment of estimate payments?    Pension & Retirement Benefits   Information for Senior Citizens and Retirees    Property Tax   What is taxable value?   What is a millage rate and where do I find it?   Does college or university housing qualify for a homestead credit?   What does "taxes levied" mean?   Who qualifies for a property tax credit?   Where do I get property tax statements if I am buying a home and only received a mortgage interest statement?   If I have vacant parcels that are adjacent or contiguous to my homestead, may I claim the taxes on them?   What is the classification of Real Property?   Why and how did you adjust my property tax credit?   If my homestead percentage indicated on my tax statement is other than 100% or 0%, how do I determine the amount of property taxes that are eligible for credit?   If I bought and/or sold my home during the tax year, how do I compute my taxes?   My home is a duplex. What part of my taxes is eligible for credit?   Part of my home is used for business. What part do I claim for taxes?   Does a resident of a nursing home or foster care home use taxes or rent to compute a credit?   How do single adults sharing a home compute their credit?   What is an alternate credit and who qualifies?   What tax years qualify for a property tax credit?   What is tax exempt housing?   What is Service Fee/Pilot Housing?   Where do I find the school district code?   What is a special assessment?   When can I claim special assessments?   What if I use an incorrect taxable value?   Are medical premiums paid through payroll deduction on pre tax wages an allowable subtraction from household income?   How much farmland may I claim as my homestead?   What is a homestead?   What is household income?   Can I subtract my Long Term Care amount along with my medical premiums on the Property Tax Credit?   What is a transfer of ownership?   What are the Qualified Agricultural Property Exemption Guidelines?   When must a local unit mail property tax bills?    Refund Offset (Held) To Pay a Debt   If Your Refund is Offset (Held) to Pay a Debt   Non-Obligated Spouse Information    Replacement Check / Home Heating Draft   I haven't received my check, what should I do?   The web site says my check is cancelled, what should I do?   The web site says my check has been paid, but I didn't cash it.   My check has been damaged, what should I do?   My check is lost / stolen, what should I do?   My name is incorrect on my check, what should I do?   The amount of my check is incorrect, what should I do?    Residency & Non-Residency Income   I am a resident of another state and I worked in Michigan last year. Am I required to file a Michigan income tax return (MI-1040)? Do I have to file if I am a resident of a reciprocal state and worked in Michigan?   I am a Michigan resident but work in another state. Can I subtract my wages earned in the other state?   I am a resident of a reciprocal state. How do I or must I report the gambling winnings that I won at a Michigan casino or horse race track?   I moved into or out of Michigan during the year. Do I still need to file a Michigan income tax return (MI-1040)?   Are out-of-state students attending a Michigan College or University considered nonresidents?    Roth IRA   Are contributions to a Roth IRA deductible on the Michigan income tax return?   Are conversions from a regular IRA to a Roth IRA subject to Michigan income tax?   Are distributions from a Roth IRA subject to Michigan income tax?   Are distributions from a Roth IRA included in household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?   Are rollovers from a regular IRA to a Roth IRA included in household income for purposes of computing a property tax credit, a farmland preservation credit, and/or a home heating credit?    Subtractions to Income   May senior citizens take a subtraction for interest/dividends and capital gains?   I moved from another state into Michigan. Is my public pension taxable to the state of Michigan?   When do I need to file an MI-1040D, Adjustment of Capital Gains and Losses?   View related Military FAQ's.   Pension & Retirement FAQ's.   View related information on US Obligations.    Taxable Income   What is taxable income?   What is my federal adjusted gross income (AGI)?   Are lottery/casino/gambling winnings taxable? Can I subtract my gambling losses? Do winnings have to be included in household income? If so, on what line?   Is foster care income taxable?   View related information on US Obligations.    1099G   Explanation for 1099G    When are the 1099G (Report of Certain Government Payments) forms mailed?   I received a 1099G reporting my state refund, but it doesn't agree with what I actually received. Why?   What is the State of Michigan federal identification number that is used on the 1099G?

FAQ Categories  •  Index of Tax FAQ's  •  Individual Income Tax  •  Business Taxes  •  1099-MISC Filing Requirements  •  Collections/Delinquent Accounts  •  Opt-In County Foreclosure Info  •  Tax Increment Financing  •  Service Fee/Pilot Housing  •  State Real Estate Transfer Tax  •  Native American  •  Michigan Business Tax  •  Status of Individual Refund  •  Industrial Facility Exemption

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