2017 TAX TEXT
Michigan Department of Treasury
2017 TAX TEXT
TABLE OF CONTENTS ADMINISTRATIVE INFORMATION
Page
Overview ............................................................................................................................. 1
Administrative Information ................................................................................................. 1
Web Services ............................................................................................................ 1
Individual Income Tax (IIT) Web-Services .............................................................. 2
IIT Terms .................................................................................................................. 2
Why Web Services Might Indicate Treasury Has Not Received an Income Tax
Return .................................................................................................................... 3
Business Taxes Web Services................................................................................... 3
E-Registration for Michigan Taxes .......................................................................... 4
Michigan Treasury Online Services ......................................................................... 4
Online Filing and Payment Options in 2017 ............................................................ 5
Disclosure Guidelines.......................................................................................................... 5
Identity Theft ....................................................................................................................... 6
Taxpayer Rights and Responsibilities ................................................................................. 7
The Billing Process................................................................................................... 7
Payment of the Additional Tax ................................................................................. 8
Jeopardy Assessments for Extreme Cases ................................................................ 8
Refunds ..................................................................................................................... 9
Refund Different Than Expected .............................................................................. 9
The Appeals Process................................................................................................. 9
Informal Conference ................................................................................................. 9
Michigan Tax Tribunal (MTT)................................................................................. 10
Court of Claims......................................................................................................... 10
Offer-In Compromise Program................................................................................. 13
Treasury Reporting Requirements ............................................................................ 13
Administrative Dispute Resolution ...................................................................................... 13
Forms .................................................................................................................................. 14
Availability of Tax Forms......................................................................................... 14
Penalty and Interest ............................................................................................................. 15
Interest ...................................................................................................................... 16
Waiver of Penalty ..................................................................................................... 16
Intercepting Refunds ............................................................................................................ 17
Web Site .............................................................................................................................. 17
Contact Numbers ................................................................................................................. 17
Contact Information Online ...................................................................................... 17
Protect Taxpayers Privacy....................................................................................... 18
i
Page
Helpful Information ............................................................................................................. 18
Calling ...................................................................................................................... 18
Writing...................................................................................................................... 18
Making a Payment .................................................................................................... 19
Treasury Letters ........................................................................................................ 19
E-mail LISTSERV for Tax Professionals ................................................................. 19
Summary of Unclaimed Property Law ................................................................................ 20
Who Must Report ..................................................................................................... 20
What Must Be Reported ........................................................................................... 20
Reporting Due Date and Penalty for Noncompliance .............................................. 20
How to Report .......................................................................................................... 20
Noncompliance With Unclaimed Property Reporting Requirements ....................... 21
Voluntary Disclosure Program ................................................................................. 21
How Owners Locate Unclaimed Property Reported to the State of Michigan ......... 21
ii
INDIVIDUAL INCOME TAX Page
Whats New ......................................................................................................................... 22
Senate Bill 0606 of 2015 (Public Act (PA) 144 of 2016) Principal Residence
House Bill 5131 of 2015 (PA 0158 of 2016) Flow-Through Withholding
Revenue Administrative Bulletins (RAB) and Directives ........................................ 22
Exemption .............................................................................................................. 22
Repealed ................................................................................................................ 23
Individual Income Tax Composite Return ................................................................ 23
Michigan Achieving a Better Life Experience Program (ABLE) ............................ 23
City of Detroit Individual Income Tax Returns ........................................................ 23
Forms .................................................................................................................................. 23
Individual Income Tax Forms ................................................................................... 23
Mailing Addresses .................................................................................................... 24
Substitute Forms Must Be Approved ........................................................................ 24
IIT Electronic Filing Programs ............................................................................................ 24 How Fed/State (Linked) Electronic Filing Works.................................................... 26
How State Unlinked (Standalone) Electronic Filing Works..................................... 26
Who May Participate ................................................................................................ 26
Application Process and Acceptance Process........................................................... 27
Electronic Michigan Returns .................................................................................... 28
Nonelectronic Portion of Michigan Returns............................................................. 32
Michigan E-file Signature Process ........................................................................... 32
For Tax Preparers ..................................................................................................... 33
Volunteer Groups ..................................................................................................... 33
Tax Refund and Payment Information ................................................................................. 33
State Returns ............................................................................................................. 33
City Returns .............................................................................................................. 35
Post-Filing Information ....................................................................................................... 36
Mailing Addresses .................................................................................................... 36
Amended Michigan Income Tax Return (MI-1040X) AMD .....................
