Where to Send Your Michigan Tax Return: Mail, E-File, Amendments

Paper Michigan individual income tax returns go to one of two Lansing addresses depending on whether money is attached. Send a refund return, a credit return, or a zero-balance MI-1040 to Michigan Department of Treasury, Lansing, MI 48956. Send a return with a payment enclosed to Michigan Department of Treasury, Lansing, MI 48929. No street address or P.O. box is needed beyond what’s printed here, and both addresses come straight from the MI-1040 instructions.¹ If you’d rather skip the mail, Michigan accepts e-filed returns through approved software and treats electronic filing as the faster, more secure option.² Returns and any tax owed for the 2025 tax year are due April 15, 2026.³

Picking the Right Address

Michigan sorts incoming returns by whether they carry a payment, so matching your envelope to your situation keeps the return out of a rerouting queue.

Refund, credit, or zero-balance return: Michigan Department of Treasury, Lansing, MI 48956
Return with a payment enclosed: Michigan Department of Treasury, Lansing, MI 48929

If you’re sending a check, make it payable to “State of Michigan.” Write “2025 MI-1040” and the last four digits of your Social Security number on the check so Treasury can reunite the two if the check and return get separated in processing.¹

Proving You Mailed on Time

Your return counts as filed on the date it’s postmarked, not the date Treasury opens the envelope. Sending the return by certified mail with a return receipt gives you a dated proof of mailing and a confirmation of delivery, which protects you from late-filing penalties if the return is lost or delayed.⁴

E-Filing Instead

Most Michigan taxpayers can file electronically through commercial tax software or a tax preparer. E-filing with direct deposit produces the fastest refunds, and when you owe money, most software lets you authorize a direct debit from your bank account so the return and payment travel together.²

Free E-File Options

Michigan partners with several providers that offer free federal and state e-filing to taxpayers who meet their eligibility rules. You need to reach the provider through the links on the Michigan Department of Treasury’s free e-file page; going straight to the provider’s own site may not trigger the free offer.⁵

1040NOW: free federal and Michigan filing, including City of Detroit returns, if your adjusted gross income is $32,000 or less and you live in Michigan. Limited to three free returns per computer.
Cash App Taxes: free federal and Michigan filing, including City of Detroit, with no income limit. You must be 18 or older.
Online Taxes at OLT.com: free federal and Michigan filing, including City of Detroit, if your AGI is $51,000 or less, or if you are active-duty military with AGI of $89,000 or less.

If You’re Just Sending a Payment

Paying what you owe doesn’t always mean mailing a check with your return. The Michigan Department of Treasury accepts credit card, debit card, and eCheck payments through its e-Payments system for MI-1040 balances, estimated tax installments, and extension payments.⁶

Payment Voucher (MI-1040-V)

If your return has already been filed and you’re mailing the payment separately afterward, use Form MI-1040-V. The voucher is only for payments sent after the return, and it goes to a different address than the return itself:

Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909

Don’t staple or attach the check to the voucher, and don’t enclose a copy of your return; place both items loose in the envelope. The payment and voucher are due by April 15, 2026, for the 2025 tax year.⁷

Estimated Tax Payments

If you expect to owe more than $500 when you file your 2026 return, Michigan requires quarterly estimated payments on Form MI-1040ES. The 2026 quarterly deadlines are April 15, June 15, September 15, and January 15, 2027. The mailing address and payment instructions appear on the MI-1040ES itself.⁸

Where Amended Returns Go

Michigan does not use a standalone amended-return form. To correct an already-filed return, fill out a new MI-1040, check the “Amended Return” box at the top of page 1, and attach Schedule AMD (Amended Return Explanation of Changes) along with any corrected W-2s, updated federal schedules, or other supporting documents the change requires.⁹

Amended returns use the same two Lansing addresses as original returns: 48929 if you owe additional tax, 48956 if you’re due a refund. Wait until the original return has finished processing before sending the amended one. If a refund is involved, you have four years from the original due date to file; an amended 2025 return must be postmarked by April 15, 2030.¹⁰

If the only thing changing is a homestead property tax credit or home heating credit, skip the full MI-1040 and file a new MI-1040CR, MI-1040CR-2, or MI-1040CR-7 with the “Amended Return” box checked. If you amended your federal return and the change affects your Michigan AGI or exemptions, you have 16 weeks from the federal change to file an amended state return, and you need to include a copy of the amended federal return and its schedules.⁹

City Returns Don’t Go to Lansing

Twenty-four Michigan cities levy their own income tax, and those city returns are filed separately with the individual city’s tax office. They don’t go to the Michigan Department of Treasury in Lansing, and there is no single statewide address for them. If you live or work in Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield, or Walker, check that city’s tax department for its forms and mailing address.¹¹

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State of Michigan. 2025 Michigan Individual Income Tax MI-1040 Instructions
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State of Michigan. Michigan Individual Income Tax E-File
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State of Michigan. Michigan Individual Income Tax Filing Season Begins Today
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Taxpayer Advocate Service. Taxpayer Mails Return
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State of Michigan. E-File for Free
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State of Michigan. Electronic Payments for Individual Income Tax
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State of Michigan. 2025 Michigan Individual Income Tax Payment Voucher MI-1040-V
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State of Michigan. 2026 Michigan Estimated Income Tax for Individuals MI-1040ES
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State of Michigan. What Forms Do I Use to Correct an Error on My Return
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State of Michigan. 2024 Michigan Amended Return Explanation of Changes Schedule AMD
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State of Michigan. Which Cities Impose an Income Tax