Michigan Income Tax Forms and Michigan Income Tax Rate Information

By | December 21, 2015

Michigan Income Tax E-File Information

Tax preparers who complete 200 or more individual income tax returns are required to e-file all eligible returns. Tax sites should retain MI 8453 and all supporting documents on file for three years. Mail paper copies of rejected returns with a refund or zero balance to: Michigan Department of Treasury, Lansing, MI 48956. Mail those with balance due to Michigan Department of Treasury, Lansing, MI 48929. www.mifastfile.org.


Who must file Michigan Income Taxes?

File a return if you owe tax, are due a refund, or your AGI exceeds your exemption allowance. You should also file a Michigan return if you file a federal return, even if you do not owe Michigan tax. This will eliminate unnecessary correspondence from Treasury.


Who is a Michigan Tax Resident?

A resident is required to file a Michigan income tax return if the federal adjusted gross income (AGI) is greater than the personal exemption amount on the Michigan income tax return (MI-1040). Part-year and nonresidents must file if they have any MI income.

Exception: Residents of states having reciprocal agreement with Michigan (Illinois, Indiana, Kentucky, Ohio, Wisconsin, and Minnesota) are not required to pay tax to Michigan on income earned in Michigan. They pay tax to their states of residency. A resident of a reciprocal state who claims a refund of Michigan withholding tax must file a Schedule NR along with an MI-1040. Follows general residency requirements.


What are Michigan Income Tax Forms?

All taxpayers file MI-1040. Part-year and nonresidents use Schedule NR to apportion income.


What are Michigan income tax deductions, income exclusions, and Michigan income tax exemptions?

Taxpayers age 68 or older may be able to deduct part or all of their interest, dividends and capital gains that are included in AGI. For 2014, the deduction is limited to a maximum of $10,929 for single filers or $21,857 for joint filers. No standard deduction.

May exclude social security benefits from income.

For tax year 2014, the personal exemption allowance is $4,000, the special exemption allowance for deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled is $2,500 and the exemption allowance for qualified disabled veterans is $400. To be eligible for the additional exemption an individual must be a veteran of the active military, naval, marine, coast guard, or air service who received an honorable or general discharge and has a disability incurred or aggravated in the line of duty as described in 38 USC 101(16).


Michigan Tax Deductions

Military retirement benefits paid to retirees of the armed forces of the United

States for services performed while a member of the armed forces are exempt from Michigan income tax. Military retirement benefits may be deducted to the extent they are included in federal adjusted gross income. As with other pensions, only the participant, or in the case of death or disability, his or her surviving spouse, may claim the subtractions. Michigan will not tax military survivor benefits that are exempt from federal income tax and are not included in federal adjusted gross income. Survivor benefits that are classified as military compensation or military retirement pay may be deducted to the extent they are included in federal adjusted gross income for the surviving spouse only.


What are Michigan income tax deadlines?

Deadline is April 18, 2016.


What is Michigan Sales and Use Tax?

Every state that has a sales tax has a companion tax for purchases made outside that state by catalog, telephone, or Internet. In Michigan, that companion tax is called “use tax,” but might be described more accurately as a remote sales tax because it is a 6 percent tax owed on purchases made outside of Michigan. Use tax is due on catalog, telephone, or Internet purchases made from out-of-state sellers as well as purchases while traveling in foreign countries when the items are to be brought into Michigan. Use tax must be paid on the total price (including shipping and handling charges). Use Worksheet 1 on page 8 to calculate your use tax and enter the amount of use tax due on MI-1040, line 23.


Michigan Tax Contact Information

Michigan Department of Treasury
Lansing, MI 48922

General Information: (517) 373-3200
Forms: (517) 626-4486
Web site: MI Department of Treasury
Refund Status: (517) 636-4486
Electronic Filing: State filing addresses:  Michigan Fast File

Payment enclosed

Michigan Department of Treasury Lansing, MI 48929


Refund expected or no payment enclosed:

Michigan Department of Treasury Lansing, MI 48956