BASIC INFORMATION
WHO (must file):
Residents
You must file a return if you owe tax, are
due a refund, or your adjusted gross income
exceeds your exemption allowance. If you
file a federal return, you should also file
a Michigan return, even if you do not owe
Michigan
tax. This will eliminate unnecessary
correspondence from Treasury.
Nonresidents
You must file if you have any income from
Michigan
sources.
WHAT (forms do you file)
Residents
Form MI-1040 Michigan Individual Income Tax
Returns
Nonresidents
Form MI-1040 and Schedule NR Michigan
Individual Income Tax Returns
WHEN (are the tax returns due)
Original due date: April 15th
WHERE (do you mail the tax returns)
If you are expecting a refund, credit or
have zero due, send return to:
Michigan Department of Treasury
Lansing, MI 48956
If you are sending a payment, send to:
Michigan Department of Treasury
Lansing, MI 48929
