Taxpayers are required to meet certain obligations under Michigan police. You are responsible for filing a timely tax come back. Payment of tax ascribable must be received on or before April 15. If requital is late, penalty and sake will be added to your debt and will continue to accrue until the sum is paid in full. Use the Estimate Penalty and Interest calculator to calculate your payment .
Payments can be made anterior to receiving a Notice of Intent/Final Bill for Taxes Due by using the Michigan Individual Income Tax e-Payments system .
You can besides submit any late or partial derivative payments by hindrance or money order to Michigan Department of Treasury, P O Box 30774, Lansing MI 48929. The bridle or money order should be made collectible to ‘State of Michigan ‘. Be sure to print your complete Social Security number and the tax year on the movement of the check or money order .
If you do not pay your taxes, you may receive a PROPOSED tax DUE, NOTICE OF INTENT TO ASSESS, and/or a BILL FOR TAXES DUE ( Final Assessment ). This is your opportunity to resolve the debt by submitting supporting software documentation to dispute the detect or paying the proportion due in fully.
Reading: Sending Payments to Treasury
once you have received a Notice of Intent to Assess and/or Final Bill for Taxes Due you may be eligible for an installation agreement/payment design ( form 990 ) with the Collection Services Bureau. To make an electronic payment for an account that has been assigned an assessment number you must use the Collections e-Service system .
No payments of any kind are accepted at the Michigan Department of Treasury ‘s Customer Service number .
tilt of Topics
Payment For a Tax Due Return (MI-1040)
You may choose a send debit from a check or savings account when the return is e-filed and supported by the software. A mastermind debit is a tax requital electronically withdrawn from the taxpayer ‘s bank account through the tax software used to electronically file the individual income tax come back. Submitting the electronic return with the direct debit data provided, acts as the taxpayer ‘s authority to withdraw the funds from their bank bill. Requesting the direct payment is voluntary and lone applies to the electronic fall that is being filed .
Payments can be made by using the Michigan Individual Income Tax e-Payments system .
- If you have received an assessment from the Michigan Department of Treasury’s Collection Services Bureau, use the Collections e-Service payment system.
- Payments for 2021 tax due returns can be made using this system. Prior year payments are currently not accepted electronically.
- Any payment(s) received after April 15th will be considered late and subject to penalty and interest charges. However, you may submit late or partial payments electronically.
- Estimate penalty and interest for a tax due return.
payment can besides be made by see or money order with your reelect. Make checks account payable to “ State of Michigan, ” print your complete Social Security phone number ( south ) and appropriate tax year on the front of your assay or money order .
- To ensure accurate processing of your return and payment, send one check for each return type. Be sure to include your complete Social Security number on any mailed payments.
- Do not staple your check to your return.
- Do not mail your return or payment in the same envelope with any other returns or payments. Mail each year return with payment in separate envelopes.
- If you e-filed, and choose to mail your payment, mail your check/money order with the pre-identified voucher (MI-1040V) produced by your software. Do not mail a copy of your e-filed return with your payment.
- If you are unable to submit the entire payment by April 15th, you may make a late or partial payment(s) until you receive a Final Bill for Taxes Due.
- Submit any late or partial payments online or by mail via check or money order. Any payment(s) received after April 15th will be considered late and subject to penalty and interest charges.
- If you have received an assessment from the Michigan Department of Treasury’s Collection Services Bureau, mail your payment to:
Michigan Department of Treasury-Collection Services Bureau
P O Box 30199
Lansing MI 48909
Direct Debit Payments
You may choose a direct debit from a check or savings account when the revert is e-filed and supported by the software .
lineal debit payment method acting is only available when e-filing the following returns :
- Original Michigan Individual Income Tax Return ( MI-1040 )
- original City of Detroit Tax Return
- Amended City of Detroit Tax Return
- Treasury will allow a future ( warehoused ) payment date up to 90 calendar days in advance. however, no date can be selected after the due date of the fall .
- If you e-file your retort after the due date the requital must contain a direct debit go steady that is adequate to the transmittance date of the e-filed refund .
- once a target debit has been requested/initiated it can not be changed or canceled .
- Please allow three to four business days from the direct debit date for the payment to be withdrawn from the account .
If a duplicate requital has been made on your bill, you must wait 4 weeks after the 2nd payment has been posted before contacting Treasury to request a refund. You can request a refund in one of three ways :
- Use eService:
1. Select the “Inquiries” option
2. Then select “Inquire about Other Topics”
3. You will be asked to enter the following information for security reason
- Filing status
- Adjusted Gross Income (AGI)/Total Household Resources (THR)
- Tax year
- Primary filer’s last name
- Primary filer’s Social Security number
- Use eService:
note : If you are unable to authenticate using your current tax year information, select the previous tax year for authentication. When you submit your motion, explain that you selected a previous tax class for authentication. Include the AGI/THR, refund come and tax year for which you are inquiring .
- Mail the request to:
Michigan Department of Treasury
Customer Contact Section
PO Box 30058
Lansing MI 48909
- Or you may call 517-636-4486. Business hours are Monday through Friday 8am to 4:45pm. Listen carefully to the prompts as you will be asked to select an option number to assist in routing your call. Enter the primary Social Security total once prompted .
Note: An extension of time to file is not an extension of time to pay.
- Extension requests received without payment will be denied
- e-Payments can be made for individual income tax extensions for the 2021 tax year.
- Payments can also be made by check or money order.
Mail your payment with the Application for Extension of Time to File Michigan Tax Returns, form 4 to:
Michigan Department of Treasury
P O Box 30774
Lansing MI 48909
Estimated Tax Payments (MI-1040ES)
Michigan Department of Treasury is now accepting electronic payments for estimated taxes by using the Michigan Individual Income Tax e-Payments system.
- e-Payments FAQs
- Estimate payment FAQs
- Who is required to file estimated tax payments MI-1040ES?
- Why did I receive an estimated payment voucher in the mail?
You may receive estimated payment vouchers in the mail even if you have not filed estimated payments in the past. If you owed the Michigan Department of Treasury over $500 in previous years you may be required to make estimated payments.
- If your filing status has changed from last year, do not use the pre-printed vouchers that you have received in the mail. Use the blank MI-1040ES vouchers or estimated payments can be made using the Michigan Individual Income Tax e-Payments system.
- Michigan Underpayment of Estimated Income Tax (MI-2210)
payment design – If you do not have an assessment number from an purpose to Assess or Final Bill for Taxes Due detect you will not be eligible for an episode agreement/payment design with the Collection Services Bureau. Those payments can be made using the Michigan Individual Income Tax e-Payments system. You can besides submit any late or partial payments by check or money order to Michigan Department of Treasury, Lansing, MI 48929. Be sure to include your complete Social Security numeral and tax year on the check or money decree. Any payment ( mho ) received after April 15th will be considered deep and subject to penalty and sake charges.
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Allow extra time to receive a Final Bill for Taxes due, which will contain your assessment number. After you receive your assessment number your payments should be mailed to the Collection Services Bureau to the cover provided on the payment coupon found on the bed of the Final Bill for Taxes Due. If you are unable to make payment in full moon, the Michigan Department of Treasury may consider an installment agreement/payment plan if your situation meets certain criteria .
For more information on how to qualify for an installment agreement/payment plan, go to What should I do if I can not pay my debt in full ?
To ensure timely and accurate posting of your payment, use the Collections e-Service payment system if you have received an assessment or assessment number from the Michigan Department of Treasury’s Collection Services Bureau.
Penalty & Interest Charges
- You will receive penalty on your individual income tax return/payment if not paid within the specified time due per The Revenue Act of 1941.
- Penalty is charged at 5% for the first two months and then 5% for each additional month thereafter up to a maximum of 25%.
- Interest is calculated by multiplying the current interest rate by the amount of tax you owe.
- You may request a waiver of penalty in writing. You are required to explain your reason(s) for late payment of tax. You must submit supporting documentation and meet the reasonable cause criteria outlined in the Revenue Administrative Bulletin 1995-4 before a waiver of penalty will be considered.
- Michigan Underpayment of Estimated Income Tax form (MI-2210)
Additional Payment Information
- Allow 30-45 days for your payment to post to your account.
- If we have no record of the payment and your check has cleared your bank, mail the following to the address on the billing you have received:
- a copy of the billing received
- a letter of explanation
- a copy of the front and back of the canceled check/money order or the e-payment confirmation
- If your check is returned by the bank as unpaid you may receive a billing for additional penalty.