OverviewTaxpayers are required to meet certain obligations under Michigan law. You are responsible for filing a timely tax return. Payment of tax due must be received on or before April 15. If payment is late, penalty and interest will be added to your debt and will continue to accrue until the amount is paid in full. Use the Estimate Penalty and Interest calculator to calculate your payment. Show Payments can be made prior to receiving a Notice of Intent/Final Bill for Taxes Due by using the Michigan Individual Income Tax e-Payments system. You can also submit any late or partial payments by check or money order to Michigan Department of Treasury, P O Box 30774, Lansing MI 48929. The check or money order should be made payable to 'State of Michigan'. Be sure to print your complete Social Security number and the tax year on the front 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 documentation to dispute the notice or paying the balance due in full. Once you have received a Notice of Intent to Assess and/or Final Bill for Taxes Due you may be eligible for an installment agreement/payment plan (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. List of Topics
Payment For a Tax Due Return (MI-1040)You may choose a direct debit from a checking or savings account when the return is e-filed and supported by the software. A direct debit is a tax payment electronically withdrawn from the taxpayer's bank account through the tax software used to electronically file the individual income tax return. Submitting the electronic return with the direct debit information provided, acts as the taxpayer's authorization to withdraw the funds from their bank account. Requesting the direct payment is voluntary and only applies to the electronic return that is being filed. Payments can be made by using the Michigan Individual Income Tax e-Payments system.
Payment can also be made by check or money order with your return. Make checks payable to "State of Michigan," print your complete Social Security number(s) and appropriate tax year on the front of your check or money order.
Direct Debit PaymentsYou may choose a direct debit from a checking or savings account when the return is e-filed and supported by the software.
Note: If you are unable to authenticate using your current tax year information, select the previous tax year for authentication. When you submit your question, explain that you selected a previous tax year for authentication. Include the AGI/THR, refund amount and tax year for which you are inquiring.
Michigan Department of Treasury
Extension PaymentsNote: An extension of time to file is not an extension of time to pay.
Michigan Department of Treasury 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.
Assessment payments
Payment Plan - If you do not have an assessment number from an Intent to Assess or Final Bill for Taxes Due notice you will not be eligible for an installment agreement/payment plan with the Collection Services Bureau. Those payments can be made using the Michigan Individual Income Tax e-Payments system. You can also 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 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. Allow additional 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 address provided on the payment coupon found on the bottom of the Final Bill for Taxes Due. If you are unable to make payment in full, 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 cannot 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
Additional Payment Information
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