To fill out Form MI-1040, start with the federal adjusted gross income from your completed U.S. Form 1040, add or subtract the income items Michigan treats differently, subtract your personal exemptions, multiply the taxable amount by Michigan’s flat 4.25% rate, and then reduce the tax with credits and payments already withheld. The return is due April 15, and the Michigan Department of Treasury accepts it either electronically or on paper.
Gather These Documents First
You cannot start the MI-1040 cleanly without a few things in front of you.
- Your completed federal Form 1040. Michigan’s starting number is your federal adjusted gross income from line 11, so the federal return has to be done first.
- All W-2s and 1099s, including 1099-NEC, 1099-MISC, 1099-R, 1099-INT, and 1099-DIV.
- Social Security numbers for you, your spouse if filing jointly, and every dependent. A missing or wrong SSN delays processing and can cause exemptions to be denied.
- Property tax bills or rent receipts if you plan to claim the Homestead Property Tax Credit on Form MI-1040CR.
- Last year’s Michigan return for reference.
One threshold question before you start: Michigan Compiled Laws Section 206.315 only requires a return from someone whose adjusted gross income exceeds their total personal exemption allowance.1Michigan Legislature. Michigan Compiled Laws 206.315 – Tax Return of Person Whose Adjusted Gross Income Exceeds Personal Exemptions For 2025, the personal exemption is $5,800.2Michigan Legislature. Michigan Legislature Taxpayer’s Guide A single filer with income below that amount is not technically required to file, but filing is the only way to get back any Michigan tax that was withheld from paychecks.
Working Through the Form
Income and Adjustments
Enter your federal adjusted gross income on line 10. Lines 11 and 12 are for additions: income that Michigan taxes but the federal return excluded or deducted, such as certain out-of-state municipal bond interest. Lines 13 and 14 are for subtractions: income the federal return included that Michigan does not tax, including qualifying military pay, certain retirement and pension income, and the Social Security benefits that are federally taxable but Michigan-exempt. The net figure on line 15 is your Michigan income before exemptions.3Michigan Department of Treasury. 2025 Michigan Individual Income Tax Return MI-1040
Exemptions
Each personal exemption for 2025 is worth $5,800. Claim one for yourself, one for a spouse on a joint return, and one for each dependent. On top of that, Michigan allows a $3,400 special exemption for anyone in the household who is deaf, blind, paraplegic, quadriplegic, hemiplegic, or totally and permanently disabled, plus a $500 exemption for each disabled veteran.2Michigan Legislature. Michigan Legislature Taxpayer’s Guide The personal exemption is adjusted for inflation each year; the 2026 figure is already set at $5,900.4State of Michigan. Withholding Tax Information by Calendar Year
Tax Calculation
Subtract total exemptions from line 15 to get taxable income on line 16. Multiply line 16 by 4.25% for the tax on line 17.5State of Michigan. State Individual Income Tax Rate for 2026 Tax Year Determined The remaining lines apply credits, withholding, and any payments you have already made, and the arithmetic from there tells you whether you owe a balance or are due a refund.
Part-Year Residents and Nonresidents
Michigan recognizes three filing categories. A full-year resident is domiciled here, meaning Michigan is the permanent home they intend to return to after any absence.6Michigan Legislature. Michigan Compiled Laws 206.18 – Resident and Domicile Definitions A part-year resident moved into or out of Michigan during the year. A nonresident earned Michigan-source income without living here. Getting the category right matters, because part-year residents and nonresidents apportion income so they are taxed only on what they earned while in Michigan or from Michigan sources.
Credits That Reduce the Tax
Michigan Earned Income Tax Credit
If you qualify for the federal EITC, you qualify for Michigan’s. The Michigan credit equals 30% of your federal credit. You calculate it right on the MI-1040: enter the federal EITC on line 28a and multiply by 0.30 for line 28b.3Michigan Department of Treasury. 2025 Michigan Individual Income Tax Return MI-1040 No separate worksheet is needed. The credit is refundable, so you can receive it even if you owe no Michigan tax.
Homestead Property Tax Credit
This credit helps homeowners and renters whose property taxes consume a disproportionate share of income. Claim it on Form MI-1040CR and attach it to your MI-1040.7Michigan Department of Treasury. 2025 Michigan Homestead Property Tax Credit Claim MI-1040CR Eligibility depends on total household resources staying below the annual income cap, and the credit phases out above that threshold. The amount is generally the difference between what you paid in property taxes (or a percentage of rent) and 3.2% of your household resources. It too is refundable and can generate a refund on its own.
Submitting the Return
E-Filing
E-filing through commercial tax software is the fastest route. You can buy software and prepare the return yourself or use a paid preparer who files electronically.8State of Michigan. Michigan Individual Income Tax E-file Several vendors offer free e-filing for taxpayers who meet income qualifications. E-filed returns are confirmed as received immediately and process considerably faster than paper.
Mailing a Paper Return
If you file on paper, the mailing address depends on whether you owe money.9Michigan Department of Treasury. 2025 Michigan Individual Income Tax MI-1040 Instructions
- Refund, credit, or zero balance: Michigan Department of Treasury, Lansing, MI 48956.
- Balance due with payment enclosed: Michigan Department of Treasury, Lansing, MI 48929.
Using the wrong address routes your return to the wrong processing unit and delays everything. Double-check before you seal the envelope.
Paying a Balance Due
If the return shows tax owed, you can enclose a check with the paper return at the Lansing 48929 address. For electronic payments, Michigan Treasury Online accepts direct bank transfers and credit card payments, though credit card payments carry a convenience fee from the third-party processor.
One point of confusion worth flagging: Form MI-1040-V is a payment voucher for payments made after you have already filed, not for payments submitted with the return itself.10Michigan Department of Treasury. Instructions for Form MI-1040-V 2025 Michigan Individual Income Tax Payment Voucher If you e-file and owe, you can pay electronically at the time of filing or mail MI-1040-V with a check afterward. Put your Social Security number on the voucher; leaving it off causes processing delays.
If You Can’t File or Pay by April 15
You can request an extension to October 15.11State of Michigan. Treasury Provides Last-Minute Tips Before Individual Income Tax Deadline A federal extension automatically extends your Michigan deadline to the new federal due date; just check box 6 on Form 4 when you eventually file. Without a federal extension, Michigan generally grants its own six-month extension.12Michigan Department of Treasury. Application for Extension of Time to File Michigan Tax Returns
An extension to file is not an extension to pay. If you expect to owe, send the estimated amount with Form 4 by April 15. Extension requests submitted without the required payment are denied. Mail Form 4 and payment to Michigan Department of Treasury, PO Box 30774, Lansing, MI 48909, with the check payable to “State of Michigan.” If you expect a refund, you don’t need an extension at all; refunds can be claimed up to four years from the original due date.
Miss the deadline without an extension and the penalty for unpaid tax is 5% for the first two months, then another 5% per month or partial month the return stays unfiled, up to 25%.13Michigan Legislature. Michigan Compiled Laws 205.24 – Failure or Refusal to File Return or Pay Tax Interest accrues separately from the original due date. If you cannot pay the full balance, file on time anyway; the late-filing penalty is what adds up fastest. Filing on time with a partial payment limits the damage to interest on the outstanding balance rather than stacking a penalty on top.
Fixing a Mistake After You File
Michigan has no separate amended return form. File a new MI-1040, check the “Amended Return” box at the top of page 1, and attach Schedule AMD to explain what changed and why, along with any updated schedules and supporting documents.14State of Michigan. What Forms Do I Use to Correct an Error on My Return? There is no “Form MI-1040X” despite what the federal process might lead you to expect. You have four years from the original due date to amend and claim a refund, so keep your records at least that long.