Where’s My Michigan State Refund? MI State Return

Where’s My Michigan State Refund? MI State Return

Michigan Department of Treasury is responsible for handling all Michigan State Tax Refund Payments. Where’s My Michigan State Refund
The Individual Income Tax Section is responsible for technical assistance to the tax community in the interpretation of Individual, Partnership, Fiduciary and Limited Liability Company tax codes and regulations; prepares and distributes tax forms and instructions to individuals and businesses necessary to complete Individual, Partnership, Fiduciary, Limited liability and Employer tax returns; collects and maintains a records of employer payments into accounts setup for employee withholding and individual accounts setup for estimated tax payments; Assess individual taxpayers for failure to file tax returns and adjust tax return for math errors and tax law errors; maintain a record of tax, penalty and interest owed on individual and withholding accounts. Notifies taxpayers of any delinquent on deficient tax amounts; transfer accounts to Legal and Collection Sections for additional activity; provides administrative procedure and revenue estimate impact statements for all proposed legislation; provides administrative support for purchasing, personnel action, budgeting and inventory control of section personnel and equipment

Online Services:
Where’s My Michigan Refund? (Refund Inquiry).

Where’s My Michigan State Refund? Find my MI Refund. E-File Department of Finance. Track my MI State Tax Refund. Michigan Tax Resources list here.

New Developments for Tax Year 2014

Annual mailing of instruction booklets – The MI-1040, MI-1040CR-2, MI-1040CR-5 and MI-1040CR-7 instruction booklets will be mailed mid to late January 2015 to taxpayers who paper filed their 2013 return on Treasury forms. Taxpayers who e-filed or had a tax preparer complete their forms will not be mailed a booklet.

Forms and instructions may be viewed and/or downloaded from our Web site beginning in January 2015. In addition, commonly used forms will continue to be available at Treasury offices, most public libraries, Northern Michigan post offices, and Department of Human Services (DHS) county offices.

Note: Bulk forms are distributed to libraries and post offices throughout the state before they are available in Treasury offices. Therefore forms may not be requested through the Treasury Customer Contact center until mid-February.

Reminders:

• Must use form MI-1040X-12 for 2012 and future year amended returns
• Must use form MI-1040X for 2011 and prior year amended returns
• All pages of all forms must be completed and filed to be considered a complete return.

Tax form changes for 2014:

No new forms have been added, however changes have been made to several forms.

Michigan Individual Income Tax Return (MI-1040):

• Line 9a – Exemption allowance changed to $4,000
• Line 9c – Qualified disabled veterans exemption allowance changed to $400

Schedule 1 Additions and Subtractions:

         Additions:

• Line 6 – Oil, gas, and nonferrous metallic minerals extraction expenses deducted to arrive at Adjusted Gross Income (AGI).
  

  Note: The nonferrous metallic minerals extraction expenses were previously reported on Schedule 1, line 8 as an “Other” item.

         Subtractions:

• Line 19 – Oil, gas, and nonferrous metallic minerals extraction income included in AGI.
  

  Note: The nonferrous metallic minerals extraction income was previously reported on Schedule 1, line 22 as “Miscellaneous subtractions”.

• Line 24 – Michigan Standard Deduction. Individuals born during the period January 1, 1946 through January 1, 1948, and reached age 67 on or before December 31, 2014 may be eligible for a subtraction of $20,000 for single filers or $40,000 for joint filers against all income, rather than solely against pension and retirement income.
  

  Note: Filers who qualify for the Michigan Standard Deduction do not complete form 4884.

• Line 26 – Dividend/interest/capital gains deduction for taxpayers 69 years and older.  This deduction is limited to $10,929 for single or married filing separately filers or $21,857 for joint filers, less any deduction for retirement benefits.  (See page 14 in the MI-1040 Instruction Booklet)

Homestead Property Tax Credit (MI-1040CR):

• Line 5 – You may check both boxes “a” (age 65 or older) and “b” (deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled) if you are both age 65 or older and deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled.
  

  Exception: If you are age 66 or older you may not claim an exemption astotally and permanently disabled

Schedule of Apportionment (Form MI-1040H):

• Line 5 – Check box added to identify if you are electing to combine apportionment of business income (loss) from entities unitary with one another.
• Line 12 – Eight lines available to list the entities unitary with one another for which you are
  combining apportionment.

Withholding Tax Schedule W:

• Reminder: Table 1 – Report military pay even if no Michigan tax was withheld.
• New: Table 2 – Report military retirement benefits and railroad retirement benefits even if no Michigan tax was withheld.

Pension Schedule (Form 4884):

• New: If the older of you or your spouse was born during the period January 1, 1946 through January 1, 1948, and reached age 67 on or before December 31, 2014 you are not eligible to file Form 4884. These individuals should complete Schedule 1, line 24 for the Michigan Standard Deduction.
• Taxpayers born before 1946 (tier 1 retirees) private pensions may be subtracted up to $49,027 for single or married filing separately filers and $98,054 for joint filers. 

New Information:

e-Payments:

Individual Income Tax (IIT) filers now have the option of making payments electronically using the Michigan Department of Treasury’s e-Payments system.

The available payment types include:

• Individual income tax payment (tax due on the MI-1040)
• Quarterly estimated income tax payments
• Individual income tax extension payments

Payments can be made by using direct debit, credit card or debit card:

• Direct debit (eCheck) payments have no fee and can be paid from a checking or savings account.
• Credit card payments will be charged a convenience fee of 2.35% of the total payment
• Debit card payments will be charged a convenience fee of $3.95.

Note: The Individual Income Tax e-Payments system should not be used to make payments when the taxpayer has received an assessment or assessment number from Treasury’s Office of Collections. In that case the payment needs to be made using theCollections e-Services payment program (link to Collections e-services). It is very important to use the proper payment system to ensure timely, accurate posting of your payment and to reduce the likelihood of further collection action taken by Treasury.

Important Information

• Free E-file is Available. E-file lets you submit your Michigan and federal individual income tax returns using a computer instead of mailing paper returns. You can e-file your Michigan return separately from your federal return (State Standalone e-file). If you choose to e-file your Michigan tax return, visit Treasury’s Web site at MIfastfile.org for a list of e-file resources, how to find an e-file provider, and more information on free e-file services.
• There are many free tax preparation services available. To find out if you qualify and/or to locate a free preparation site near you, visit the following sites:
  • Free tax preparation assistance offered by IRS Volunteer Income Tax Assistance (VITA)
    and the Tax Counseling for the elderly programs. Enter your zip code to locate a site near you. http://irs.treasury.gov/freetaxprep/
  • You may be eligible to prepare and e-file your federal return for free with Free Filethrough the IRS Web site or Free File Fillable Forms
• Pension Deduction – Pension and retirement benefits will be taxed differently depending on the birth year of the recipient. All taxpayers taking a subtraction for pension MUST complete the Michigan Pension Schedule (Form 4884).
• Dividend/Interest/Capital Gains Deduction – This deduction is available for seniors who are 69 years and older. This deduction is limited to $10,929 for single or married filing separately filers or $21,857 for joint filers, less any deduction for retirement benefits. (See instructions in the Michigan MI-1040 booklet.)
• Pension Estimator and Dividend/ Interest/Capital Gain Estimator – Certain amounts of pension distributions and dividend/interest/capital gains can be subtracted from Michigan taxable income. An estimator is available on Treasury’s Web site to assist taxpayers in determining what amounts can be subtracted and to assist in making income tax return preparation easier.
• Total Household Resources excludes net losses from business (including farm), rental and royalties and also excludes net operating losses. View more information
• Homestead Property Tax Credit (MI-1040CR) – All three pages must be completed and filed or the credit cannot be processed. Homesteads with a taxable value over $135,000 are not eligible for this credit.
• Homestead Property Tax Credit Claim for Veterans and Blind People (MI-1040CR-2) – All three pages must be completed and filed or the credit cannot be processed.
• Property Tax Credits / Refunds – Michigan homestead property tax credit and State refunds received in 2014 may be taxable on your 2014 U.S. 1040. If you claimed an itemized deduction for property or Michigan income taxes on your 2013 U.S. 1040 and received a refund in 2014 from the State for a portion of those taxes, you must include that refund as income on your 2014 U.S. 1040. If you have questions about the taxability (for federal tax purposes) of your refunds, call the IRS at 800-829-1040.
• Filing Extension Granted for Military Personnel Serving in a Combat Zone – United States military personnel serving in a combat zone on April 15, 2015, will be given 180 days after leaving the combat zone to file their federal and State tax returns and will be exempt from penalties and interest. When e-filing, service men and women serving in combat zones should enter the words “Combat Zone” in the preparer notes. When filing a paper return, print “Combat Zone” in ink on the top of page 1. View More Information for Members of the Military
• MI-1040ES Forms No Longer Mailed to Taxpayers Using Preparers – Treasury does not mail preprinted Estimated Individual Income Tax Vouchers to taxpayers who use tax preparers to complete and file their income tax returns.
• Renaissance Zones – Certain Renaissance Zones, along with the tax benefits, will continue to be phased out. See instructions for Schedule 1, line 15, on page 12 of the MI-1040 instruction booklet.
• Statute of Limitations for Prior Year Returns and Credits – A taxpayer must file to claim a refund with the Michigan Department of Treasury within four years from the date set for the filing of the original return. For example: You must file a 2010 Michigan Individual Income Tax Return (MI-1040/MI-1040X) and/or a Homestead Property Tax Credit (MI-1040CR/ MI-1040CR-2) on or before April 15, 2015.
• Home Heating Credit – Standard Allowances and Income Ceilings for 2014 (See Tables A and B below). Note: The last day to file a 2014 Home Heating Credit is September 30, 2015. No filing extensions are allowed.