If you have not received a "Bill for Taxes Due" (Form 168, Intent to Assess) or "Final Bill for Taxes Due" (Form 169, Final Assessment) from the Collection Division, you will not be eligible for consideration of an Installment Agreement/payment plan.

You may still submit payments prior to receiving your "Bill for Taxes Due". Submit any late or partial payments by check or money order to the 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.

After you receive a "Bill for Taxes Due" (Form 168, Intent to Assess) or "Final Bill for Taxes Due" (Form 169, Final Assessment) the Department of Treasury may consider an Installment Agreement if your situation meets certain criteria.

Taxpayers may be asked to complete a Collection Information Statement, listing their income, expenses, assets and liabilities. In addition, taxpayers will be required to sign an Installment Agreement form which includes the payment amount, as determined by Treasury.

Installment Agreements are subject to Treasury review and approval. Upon approval you will receive a confirmation letter indicating your monthly payment amount, the due date as well as pre-identified payment coupons to use for directing payments to the Collection Division. Please make payments as proposed during the time that your Installment Agreement request is under review.

If your Installment Agreement is denied, you will receive instructions from the Collection Division on how to proceed.

Liens will be filed, even when a taxpayer has made installment arrangements and is current with all payments.

Payments will be applied to the taxpayer's liability at Treasury's discretion.

For Installment Agreements for 24 months or less, the taxpayer must sign and return the installment agreement (Form 990). The agreement requires a proposed payment amount that will be reviewed for approval by Treasury. All highlighted areas of the form are required and must be filled in completely before your request for an installment agreement will be considered for approval. Failure to complete the required areas will result in a delay of processing and expose the taxpayer to continued collection efforts.

For Installment Agreements longer than 24 months, the taxpayer must complete a Collection Information Statement, listing their income, expenses, assets and liabilities. Please contact the Collection Division to request the form and additional information.

Mail to: Collection Division
Michigan Department of Treasury
P.O. Box 30199
Lansing, MI 48909-7600
Phone: (517) 636-5265