This is the main form that is used to file Michigan Individual Tax Return if a taxpayer owes tax, has a refund to claim. Taxpayers must use this form to file a Michigan return if they file a federal return, even if they do not owe Michigan Tax. When a taxpayer is claimed as a dependent and the taxpayer’s AGI is $1,500 or less if single or married, filing separately or $3,000 or less if filing a joint return, they don’t have to file a return unless they are claiming a refund.
When Taxpayers had Michigan income tax withheld during the tax year, the taxpayer must complete this Withholding Tax Schedule (Schedule W) to report the withholding on their Individual Income Tax Return. If a Taxpayer does not attach Schedule W when required, the processing of the return will be delayed. Therefore attaching this form along with the main form enables efficient handling of individual income tax return. There is no need to attach Form W2 or Form 1099.
This form is attached along with the main form to claim Michigan Homestead Property Tax Credit. This credit can be claimed by Taxpayers only if they satisfy the following eligibility criteria:
This form is used to claim the Michigan Homestead Property tax credit for active military, pensioned veteran or their surviving spouse. Taxpayers can file to claim the credit only if they satisfy the below eligibility criteria:
This form helps taxpayers to claim Home Heating Credit. This helps low income families pay their home heating costs. Form MI-1040CR7 needs to be attached along with the main form while filing the individual state tax return. Taxpayers can file to claim the credit only if they satisfy the below eligibility criteria:
This form is for reporting any Voluntary Contributions that the taxpayer does by designating certain amounts to their tax return for Michigan charitable funds. Taxpayers can contribute successfully only if they satisfy the below conditions:
This form is used to determine if Taxpayers owe penalty and interest for failing to make estimated payments or, for underpaying the estimated tax due.
Taxpayers may avoid penalty and interest and should not file this form if they had no tax liability for previous year or was not required to file. They won’t have to attach this form even if the total tax on their previous return minus the amount they paid in withholding and all their credits is $500 or less and even if they made sufficient amount of estimated tax payments on time.