FOR IMMEDIATE RELEASE
January 23, 2023
Contact: Ron Leix, Treasury, 517-335-2167
State and Federal Individual Income Tax Return Deadline is April 15, 2024
LANSING, Mich. – The Michigan Department of Treasury announced today that Monday, Jan. 29, will be the official start date of the 2024 tax season when the agency will begin processing individual income tax returns.
Individuals can file their state income tax return online, with a tax professional or by mailing in paper forms and documentation. All state of Michigan income tax returns and payment of any taxes owed must be received by April 15, 2024.
For the convenience of taxpayers, the state’s individual income tax deadline is the same date set by the Internal Revenue Service.
“The individual income tax season is rapidly approaching,” said Deputy State Treasurer Kavita Kale, who oversees Treasury’s Revenue Services program areas. “The Michigan Department of Treasury will be ready to process your return when the filing season begins later this month. We will work as fast as practical to process your return and issue refunds, especially with some of the recent changes to state law regarding the Michigan Earned Income Tax Credit for Working Families and the Retirement Tax rollback.”
All employers are required to mail previous year income record forms – W-2s and 1099s – to their employees by Jan. 31. End-of-the-year pay stubs should not be used when filing a state income tax return because they are typically not an accurate reflection of all income received.
Taxpayers who rush to file without all the necessary paperwork will need to file an amended return later. State income tax returns filed without the required paperwork will be placed on hold for future processing and review.
Michigan Earned Income Tax Credit (Michigan EITC) for Working Families
Michigan’s 2023 tax return, forms, and instructions reflect the expansion of Michigan EITC for Working Families from 6% to 30% under the Lowering MI Costs Plan.
Although the law will not take effect until Feb. 13, 2024, taxpayers eligible for the Michigan EITC should not delay in filing their tax year 2023 return and claiming the expanded credit. Treasury will work impacted returns as they are received and prepare them for release as soon as the law takes effect.
Tax Year 2022 Michigan EITC Supplemental Checks
On Feb. 13, 2024, Treasury will begin issuing supplemental check payments over a 5-to-6-week period to provide eligible taxpayers with the remaining 24% portion of the Michigan ETIC for the 2022 tax year.
These paper check payments will be issued to the most recent address on file with Treasury. Treasury routinely updates taxpayer address records based on current tax filings, so your address should be up to date. However, if you have moved frequently or recently and have concerns about your address accuracy, you can manually update it through IIT eService. Visit how to change your address with Treasury for more information.
Do not file an amended 2022 individual income tax return to change your address or claim the increased Michigan EITC.
“Retirement Tax” Rollback
The Lowering MI Costs Plan provides taxpayers with more options so they can choose the best taxing situation for their retirement benefits for the 2023 tax year.
Over a four-year phase-in, this new law restores the pre-2012 retirement and pension subtraction for most taxpayers in Michigan beginning in 2026. The change will benefit more retirees in Michigan while ensuring taxpayers in unique circumstances are not harmed.
Retirees can file and take advantage of the expanded retirement and pension subtraction options at the start of tax season, which saves taxpayers time and eliminates the need or expense of filing an amended return after the law takes effect. For that reason, eligible retirees should not delay in filing their tax year 2023 return and claiming the most advantageous pension and retirement benefit subtraction.
Treasury will work impacted returns as they are received and prepare them for release as soon as the law takes effect on Feb. 13, 2024.
For More Information
To learn more about Michigan’s individual income tax, go to www.michigan.gov/incometax or follow Treasury on X, formerly Twitter, or on LinkedIn.
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