Michigan State Tax Guide
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Michigan State Tax Guide
Extension rules
Extension type: Action required — file Form 4 · Form 4
File Form 4 by April 15 for a 6-month extension. Michigan also honors a valid federal extension if no MI tax is owed. Any balance due must be paid by April 15.
The Michigan extension extends the time to file, not the time to pay. Pay the balance due by the payment deadline to avoid penalties and interest.
Michigan Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026
- Extended return deadline: Oct 15, 2026 (6-month extension)
- Payment deadline: Apr 15, 2026
- Differs from federal: No
Interest and penalties accrue on any unpaid balance after this date, even with a valid extension.
When a deadline falls on a weekend or legal holiday, it moves to the next business day.
Estimated payments
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
Payment rules
Pay any balance due to Michigan Department of Treasury by the payment deadline. Electronic payments post fastest; include the payment voucher when paying by check.
Official payment portal
eServices direct debit · Electronic payment
Payment options
- eServices direct debit · Free
- Credit / debit card via ACI Payments · Processor fee applies
- Installment agreement
- Check with Form MI-1040-V voucher
Payment plan availability
Available: Yes
Installment payment plans are available by request through Michigan Department of Treasury.
Filing forms
Regular filing
- MI-1040 - Michigan individual income tax return
- Schedule NR - Supporting schedule or payment voucher
- MI-1040-V - Supporting schedule or payment voucher
Extension
- Form 4 - Request for extension of time to file
Michigan Refund Tracking
| Filing method | Typical processing time |
|---|---|
| E-file | 3–4 weeks |
| Paper | 6–8 weeks |
| Amended | Amended or manually reviewed returns take longer. |
Do I need to file?
You generally must file a Michigan return if you are required to file a federal return and your Michigan-source income exceeds the state's filing thresholds.
- Residents: Residents with income above the personal exemption threshold must file Form MI-1040.
- Part-year residents: Part-year residents file MI-1040 with Schedule NR.
- Nonresidents: Nonresidents with Michigan-source income file MI-1040 with Schedule NR.
- Flat 4.25% state income tax rate (2025).
- City income tax returns (e.g., Detroit, Grand Rapids) may be required separately.
Official filing requirements — Michigan Department of Treasury
Thresholds change annually. Confirm your situation against current Michigan Department of Treasury guidance.
Filing methods
Online filing
Residents can file electronically using approved e-file providers or tax software such as FileTax, or through Michigan Department of Treasury online services.
Recommended — e-filed returns are processed ahead of paper returns.
Mail filing
Paper returns may be mailed following Michigan Department of Treasury instructions using MI-1040.
Paper returns generally process slower than e-filed returns.
