How to File Your Michigan Tax Return for 2019: Step-by-Step Guide

Filing your Michigan tax return for 2019 may seem complicated, but the process can be straightforward with the right guidance. Whether you are an individual, a small business owner, or filing for the first time, understanding each step will help you prepare accurately and avoid common mistakes. This guide walks you through everything you need to know, from gathering forms to sending your completed tax return to the Michigan Department of Treasury.

Before you begin, it’s important to know how your federal income tax return connects to your Michigan filing. Your adjusted gross income from the IRS forms the starting point for calculating state income, deductions, and credits. By following the process outlined here, you can determine what you owe, claim eligible credits like the child tax credit, and reduce the risk of delays or notices from the state.

This step-by-step approach is designed to make tax filing less of a hassle. You’ll learn how to prepare your own taxes, submit your return by mail or electronically, track your refund, and get expert help if needed. Whether your goal is to pay the correct amount, secure your max refund, or simply complete the process with confidence, this guide will help you file on time and keep your financial records in order for several years to come.

Overview of Michigan State Income Tax for 2019

Filing a Michigan tax return for 2019 starts with understanding who is required to file, when the deadlines apply, and what changed that year. The state uses your federal income tax return as the starting point for calculating your Michigan income, deductions, and credits. Knowing these basics helps you prepare your forms correctly and avoid penalties.

1. Who Needs to File

You must file a Michigan tax return for 2019 if:

You were required to file a federal income tax return for the same year.
Your adjusted gross income exceeded your Michigan personal exemption allowance.
You were a part-year resident or a nonresident who earned Michigan source income.

Special situations include:

Dependents: If you can be claimed on another person’s return and your adjusted gross income was more than $1,500 with a single or married filing separately, you file.
Part-year residents: Required to file if you earned income while living in Michigan.
Nonresidents: Must file if you received income from Michigan sources.

2. Key Filing Deadlines

Regular deadline: April 15, 2020, for the 2019 tax year.
Extension deadline: October 15, 2020, if you filed for an extension. An extension gives more time to file, but not more time to pay.

Filing after these dates may result in penalties, interest, or both, depending on how much you owe.

3. Key Changes for 2019

Several updates affected Michigan taxpayers for the 2019 filing year:

The personal exemption amount increased to $4,400 per person, allowing more deductions from taxable income.
New forms were introduced, including Form 5678 for joint owners of farmland development rights agreements.
Updated rules for net operating losses required new forms for reporting deductions and requesting carryback refunds.

Understanding these requirements ensures you can complete your tax filing accurately, determine your tax liability, and claim credits you are entitled to, such as the child tax credit, without overlooking changes that could impact your refund or the amount you pay.

Forms You Need to File

The forms you use for your Michigan tax return depend on your filing status, income sources, and the credits you plan to claim. Using the correct forms ensures your return is processed without unnecessary delays or requests for additional information.

You can check all the forms on the state’s website under 2019 Individual Income Tax Forms and Instructions.

Main Form for Individuals

MI-1040 is the primary form used by most Michigan taxpayers. This form calculates your state income based on your federal income tax return figures, including your adjusted gross income. You will need your Social Security number and the figures from your current year's federal return to complete it accurately.

Essential Schedules

Schedule 1—Additions and Subtractions reports income adjustments that apply specifically to Michigan, such as certain interest, dividends, or other additions and subtractions that differ from federal rules.
Schedule W—Withholding Tax lists all Michigan income tax withheld by your employer, pension provider, or other payers, ensuring these amounts are credited toward your total tax liability.
Schedule NR—Nonresident and Part-Year Resident helps you correctly allocate income between Michigan and other states if you lived in Michigan for only part of the year or earned income from both in-state and out-of-state sources.

Common Tax Credit Forms

MI-1040CR – Homestead Property Tax Credit allows eligible homeowners and renters to claim a credit that may reduce their owed amount or increase their refund.
MI-1040CR-7 – Home Heating Credit provides financial assistance for heating costs based on household income, making it particularly useful during Michigan’s colder months.
Form 4884 – Pension Schedule reports qualifying retirement and pension income, including amounts eligible for deduction under Michigan law.

Business-Related Forms

MI-8949 – Sales and Other Dispositions of Capital Assets is required for reporting gains or losses from selling stocks, bonds, real estate, or other capital assets.
MI-4797 – Adjustments of Gains and Losses From Sales of Business Property is used to report gains and losses from selling or exchanging business property, which can affect your overall taxable income.

Step-by-Step Instructions to Complete Your Return

Following a clear sequence can help you reduce mistakes, save time, and keep your tax filing organized from start to finish.

Step 1 – Gather Your Documents

Collect all the necessary paperwork before you begin. This includes your federal income tax return, all W-2 and 1099 forms from your employer or financial institution, receipts for any deductions or credits you plan to claim, a copy of last year’s tax return for reference, and your bank account information for making a payment or receiving a direct deposit refund.

Step 2 – Complete Your Federal Return First

Finish your federal return before starting your Michigan forms. Your adjusted gross income from the federal return is the starting point for calculating Michigan income, deductions, and credits.

Step 3 – Fill Out MI-1040 Personal Information and Filing Status

Enter your full legal name, Social Security number, address, and filing status on the MI-1040 form. Ensure this information matches your federal return to avoid processing delays or mismatched records.

Step 4 – Calculate Your Michigan Taxable Income

Start by entering your adjusted gross income from your federal return. Then add any Michigan-specific income adjustments and subtract allowable deductions and exemptions, such as the personal exemption or qualified credits, to determine your taxable income.

Step 5 – Calculate Your Tax and Credits

Apply the Michigan income tax rate to your taxable income to determine your base tax. Then subtract any credits you qualify for, such as the child or homestead property tax credit, to reduce your overall tax liability.

Step 6 – Determine Refund or Amount You Owe

Compare your total tax to the amounts your employer withheld or you paid through estimated payments. If you have paid more than your tax liability, you are eligible for a refund, which you can receive faster by choosing direct deposit. If you owe money, plan to pay the amount due by the filing deadline to avoid penalties and interest.

Common Mistakes to Avoid

Always verify that you are using forms for the correct tax year to ensure accurate calculations and compliance with current rules.
Double-check all math to prevent errors that could delay your refund or lead to a notice from the state.
Include all required schedules, such as Schedule 1 or Schedule W, to avoid having your return sent back for missing information.
Sign and date the return before submitting it, as unsigned returns are considered incomplete and cannot be processed.

How to File Your Michigan Tax Return

Michigan offers both electronic and paper filing options, allowing you to choose the method that best suits your needs. Each method has its advantages and requirements.

Electronic Filing (E-file)

Electronic filing is the fastest way to submit your Michigan tax return. It offers built-in error checking, which can help prevent mistakes that might slow down processing.
Choosing direct deposit with e-file can give you access to your refund in as little as two to three weeks, compared to much longer for paper returns.
Many taxpayers qualify for free e-filing through approved providers, making this a cost-effective and convenient choice.

Paper Filing

Paper filing is still an option for those who prefer or need to submit their tax return by mail.
When mailing your return, use the correct address for your situation. If you owe money, send your return and payment to the address for returns with payment. If you expect a refund, use the address for returns.
Always include all forms, schedules, and supporting documents. Making copies for your records is essential in case you need to reference them in the future.
Consider using certified mail or another trackable method to ensure the Michigan Department of Treasury delivers and receives your return.

Filing promptly, whether electronically or by mail, helps ensure that your return is reviewed quickly, reduces the risk of late payment penalties, and allows more time to respond if you receive a notice requesting additional information.

How to Make a Payment

If your Michigan tax return shows you owe money, you can choose from several payment methods. Paying on time is important to avoid penalties and interest charges.

Online Payment Options

The Michigan Individual Income Tax ePayments system lets you make secure payments directly to the state. You can pay using an electronic check (ACH) with no added fees or by debit or credit card, which may include processing charges.
To complete an online payment, you will need your Social Security number, the tax year (2019), the payment amount, and bank account details or card information.
Paying online ensures faster processing and provides you with an immediate confirmation for your records.

Payment by Mail

You can send a check or money order payable to “State of Michigan” along with your payment voucher, MI-1040-V, if you are paying without filing electronically.
Write your Social Security number and the tax year clearly on the check or money order to ensure it is applied to the correct account.
Mail your payment to the Michigan Department of Treasury at the address listed for returns with payment. Consider using certified mail to verify delivery.

Payment Deadlines and Penalties

The deadline for paying your 2019 balance was April 15, 2020. If you filed for an extension, payment was still due on this date.
Late payments may be subject to a penalty of 1% per month and interest at a rate set by the state, both of which can quickly add up to several dollars.
Failure to file your return by the deadline can result in an additional penalty of 5% per month, up to 25% of the amount you owe.

How to Track Your Refund or Balance Due

After filing your Michigan tax return, you can use the state's online services to track the status of your refund or confirm your balance due.

Michigan Individual Income Tax eService

The eService offers two access options. Guest Services lets you check your refund or balance without creating an account by entering your Social Security number, last name, tax year, and adjusted gross income from your return.
Account Services requires registration but provides more features, including viewing past returns, payment history, and notices from the Michigan Department of Treasury.

Processing Timeframes

Electronic returns with direct deposit are typically processed in two to three weeks, while those requesting a paper check may take three to four weeks.
If you choose a paper check, paper returns generally take six to eight weeks with direct deposit or up to ten weeks.
These timeframes can be longer if your return requires additional review or if information is missing.

Factors That May Delay Your Refund

Incomplete returns, such as those missing signatures or forms, can cause delays.
Errors in calculations or mismatches between your federal and state returns may require additional review.
Claiming certain credits, including the homestead property tax credit, can take longer due to eligibility verification.

Final Filing Checklist

Be sure to review this checklist before submitting your Michigan tax return to ensure nothing is missing. A complete and accurate return helps you avoid notices, delays, and penalties.

Required Forms and Schedules

Confirm that you have filled out the MI-1040 form completely and accurately.
Include all required schedules, such as Schedule 1 for income adjustments, Schedule W for withholding, and Schedule NR if you are a part-year resident or nonresident.
Attach any credit forms, such as the MI-1040CR or MI-1040CR-7, along with Form 4884 if you report pension income.

Supporting Documents

Include copies of your W-2 and 1099 forms showing Michigan income tax withholding.
Attach documentation for any deductions or credits claimed, such as receipts, statements from your financial institution, or property tax bills.
If you claim the child tax credit, include any supporting documentation required for verification.

Payment and Processing

If you owe money, verify that you have selected a payment method and have included the MI-1040-V voucher if paying by mail.
Double-check your bank account details if you are expecting a direct deposit refund.
Make sure the correct mailing address is used based on whether you owe or expect a refund.

Final Review

Review your tax return for accuracy, ensuring all calculations are correct and all schedules are attached.
Sign and date the return. If filing jointly, both spouses must sign.
Keep copies of your entire return and supporting documents for several years in case of future questions or audits.

Frequently Asked Questions

What should I do if I missed the April 15 deadline for my 2019 Michigan tax return?

If you missed the deadline to file your Michigan tax return, you should prepare and submit it as soon as possible to reduce penalties and interest. Even if you cannot pay the full amount you owe, filing promptly avoids the higher failure-to-file penalty. Include all required forms, schedules, and receipts, and consider contacting tax experts for guidance on payment options or setting up an account with the Michigan Department of Treasury.

How does my federal income tax return affect my Michigan tax filing?

Your Michigan tax return starts with your federal income tax return information, especially your adjusted gross income reported to the IRS. This figure determines your Michigan taxable income, deductions, and credits. If your federal return is incomplete or contains a mistake, your state return may be delayed or reviewed. Always complete your federal return first and ensure all amounts match between both forms.

Can I still claim the child tax credit on my Michigan return?

While the child tax credit is a federal benefit claimed on your federal income tax return, having eligible dependents can also impact certain Michigan credits. Include the correct Social Security number for each dependent, provide necessary receipts, and complete all schedules accurately. Claiming credits you qualify for may help you reduce the amount you owe or increase your refund for the current year.

What documents do I need to prepare my Michigan tax return?

You will need your completed federal income tax return, all W-2 and 1099 forms from your employer or financial institution, receipts for deductions and credits, and your Social Security number. Keep your documents organized in an account or folder for easy access during the process. Having complete paperwork helps determine your tax liability, avoids a notice from the state, and can help you secure your maximum refund.

How can I check the status of my Michigan tax refund?

You can check the status of your refund by using the Michigan Individual Income Tax Access Services. Tor account, you're online. You will need your Social Security number, filing status, and adjusted gross income from your tax return. The system will show whether your return has been reviewed, if a deposit or check has been issued, or if additional contact is needed. This free tool reduces the hassle of waiting for updates.

What are the most common mistakes when filing a Michigan tax return?

Common mistakes include using the wrong current-year forms, miscalculating income, leaving deductions off your return, or forgetting to sign. Missing schedules or incorrect Social Security numbers can also cause delays. Always have your return reviewed, keep receipts for several years, and contact tax experts if unsure about any part of the process. Avoiding these errors can help you pay the right amount and receive your refund faster.

Where can I get help if I file my Michigan tax return for the first time?

If you are filing your Michigan tax return for the first time, consider using free online resources provided by the Michigan Department of Treasury or seeking expert help from tax experts. They can guide you through each process step, from preparing forms and deductions to submitting schedules and signing your return. Proper guidance ensures you file correctly, avoid penalties, and save money by securing all credits you are entitled to.