Michigan · reference

Michigan calendar and forms

Every Michigan date that matters for the 2026 return, from the last estimated payment in January 2027 to the home heating credit deadline at the end of September, and a plain-English guide to the forms and schedules a Michigan filer will meet: the MI-1040 and its Schedule 1, Form 4884 for retirement income, the MI-1040CR homestead credit, the Detroit return, and the ones for moving, extending and amending. For anyone who files here.

By Charles Trautman, EA, editor

Need to Know Tax · written from Michigan Department of Treasury sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Michigan practitioner

Michigan runs on the federal calendar. The MI-1040 is due April 15, 2027, the four estimated payments fall on the federal dates, and a federal extension carries over to Michigan automatically, to October 15, 2027. Two Michigan dates have no federal twin: the Home Heating Credit claim for 2026 is due September 30, 2027, and a refund claim or amended return for 2026 can be filed until April 15, 2031, four years from the due date, a year longer than the IRS allows. The form side is heavier than the flat rate suggests. The MI-1040 itself is three pages, but most filers also need Schedule 1 for subtractions, Schedule W to list withholding, and, if they are retired or own or rent a home on a modest income, Form 4884 and the MI-1040CR.

The extension is where Michigan trips people. There is no automatic extension without a federal one, and Form 4 is not accepted without the payment it is meant to carry. Interest at 1% above prime and a failure-to-pay penalty run from April 15 on anything unpaid, extension or not.

The 2027 filing season, dated

Michigan dates for the 2026 return and 2027 payments
Date	What happens	Form
Friday, January 15, 2027	Fourth and final 2026 estimated payment due.	MI-1040ES
Late January 2027; the IRS announces the date in January	Treasury begins accepting 2026 returns when the IRS opens e-filing. The 2026 Home Heating Credit claim is released.	MI-1040, MI-1040CR-7
Monday, February 1, 2027	Employers’ deadline to furnish W-2s; January 31 is a Sunday.	W-2
Thursday, April 15, 2027	MI-1040 due and all 2026 tax due. Homestead Property Tax Credit claim due with it. Detroit city return due. Extension payment with Form 4, or a copy of the federal Form 4868, due today. First 2027 estimated payment due.	MI-1040, MI-1040CR, 5118/5119/5120, Form 4, MI-1040ES
Tuesday, June 15, 2027	Second 2027 estimated payment due.	MI-1040ES
Wednesday, September 15, 2027	Third 2027 estimated payment due.	MI-1040ES
Thursday, September 30, 2027	Last day to file the 2026 Home Heating Credit claim. It can be filed alone, without an MI-1040.	MI-1040CR-7
Friday, October 15, 2027	Extended due date for the 2026 MI-1040, for anyone with a federal extension or an approved Form 4.	MI-1040
Tuesday, January 18, 2028	Fourth 2027 estimated payment due. January 15 is a Saturday and the 17th is a holiday.	MI-1040ES
Tuesday, April 15, 2031	Last day to claim a refund for 2026 or amend the 2026 return for one: four years from the original due date.	MI-1040 with Schedule AMD
Property tax bills come twice a year from the city or township, summer and winter, on a schedule the local treasurer sets. The homestead credit counts the taxes levied for the year, not the year they were paid. The Principal Residence Exemption is claimed with the local assessor, not Treasury, and the June 1 and November 1 filing dates for it are set by property tax law (verify).

How the extension really works

A filer who has a federal extension has a Michigan extension to the same date and need not file anything with Treasury; keep a copy of the Form 4868 in case Treasury asks. A filer who does not have a federal extension asks Michigan directly on Form 4, Application for Extension of Time to File Michigan Tax Returns, and Treasury generally allows six months. Either way, the extension is of time to file, not time to pay, and Treasury is blunt about the second part: Form 4 is not to be filed without the payment, and requests that arrive without the required payment are denied. The payment can be made electronically through Treasury’s e-Payments instead of mailing the form. Interest runs from April 15 at 1% above the adjusted prime rate, reset each January 1 and July 1, and the failure-to-pay penalty is 5% of the unpaid tax, rising 5% a month after the second month to a maximum of 25%.

Estimated payments

Michigan requires estimated payments when the tax expected for the year, after withholding and credits, is more than $500. That is half the federal threshold, and it is the figure that catches retirees whose pension payer does not withhold Michigan tax and the self-employed whose federal estimates run on autopilot while the state ones do not. The safe harbor is the federal one: pay 90% of this year’s tax or 100% of last year’s in four equal, timely installments, and 110% of last year’s if last year’s AGI was over $150,000 ($75,000 married filing separately). Farmers, fishermen and seafarers with two-thirds of their income from that work may skip estimates if they file and pay by March 1. The penalty and interest for a short or late installment are figured on Form MI-2210, and payments can be made on Treasury’s e-Payments site without the voucher.

The forms, in the order a filer meets them

Michigan individual income tax forms, tax year 2026
Form	What it does	Who needs it
MI-1040	The return. Federal AGI on line 10, additions and subtractions from Schedule 1, exemptions at $5,900 each on line 9, tax at 4.25%, then the credit for tax paid to another state or city (line 18), the 30% EITC (line 28), the homestead and heating credits, withholding and payments. The amended-return box is at the top.	Everyone who files in Michigan
Schedule 1	Additions and subtractions. Additions: out-of-state municipal bond interest, the self-employment tax deduction add-back (line 2), the P.A. 24 bonus depreciation adjustment (line 8). Subtractions: military and railroad retirement (line 11), out-of-state business and rental income (line 13), Social Security and active-duty pay (line 14), state and city refunds in AGI (line 16), MESP and MiABLE contributions up to $5,000 / $10,000 each (line 17), MET payments (line 18), the age-67 Michigan Standard Deduction (lines 25–26), the retirement subtraction from Form 4884 (line 27), and, new for 2026, the tips and overtime subtraction (line to come).	Nearly everyone; a wage earner with no retirement income, no 529 and no out-of-state bonds may not need it
Schedule W	Withholding Tax Schedule. Lists every W-2 and 1099 with Michigan tax withheld, by payer, and carries the total to MI-1040 line 31. Attach it instead of the W-2s themselves.	Anyone claiming Michigan withholding
Form 4884	Retirement and Pension Schedule. Lists each 1099-R by payer and plan type and figures the subtraction: for 2026, qualifying public and private benefits up to the indexed cap ($65,897 / $131,794 for 2025; 2026 to come) for anyone born after 1945, unlimited public pensions for those born before 1946, and the unlimited public-safety subtraction. Form 4973 continues the list.	Anyone with pension, IRA or 401(k) income who is not taking the Michigan Standard Deduction instead
MI-1040CR	Homestead Property Tax Credit Claim. Refundable credit for owners and renters with total household resources of $71,500 or less and (owners) taxable value of $165,400 or less, up to $1,900 (2025 limits; 2026 to come). Renters count 23% of rent. Can be filed by itself if no MI-1040 is required. Veterans and the blind use MI-1040CR-2.	Owners and renters under the limits, including seniors with no income tax to pay
MI-1040CR-7	Home Heating Credit Claim. Income-limited credit paid mostly as an energy draft to the heat supplier. Due September 30, 2027, with or without an MI-1040. The 2026 claim is released in January 2027.	Low-income households that pay for heat
MI-1040ES	Estimated Individual Income Tax Voucher, with the worksheet. Required when tax after withholding and credits will exceed $500. Payments can be made on e-Payments without the voucher.	The self-employed, retirees without pension withholding, landlords, anyone with a large gain
Form 4	Application for Extension of Time to File Michigan Tax Returns. Only for a filer without a federal extension, and only with the payment. A copy of the federal Form 4868 does the same job without it.	Anyone filing after April 15 who has no federal extension
Schedule AMD (Form 5530)	Amended Return Explanation of Changes. Michigan has no separate amended form: file a new MI-1040 with the amended box checked, attach Schedule AMD with the reason and the lines that changed, and the corrected W-2, 1099 or IRS notice. Wait until the original return has finished processing. Four years from the due date for a refund.	Anyone correcting a filed return or reporting a federal change
Schedule NR	Nonresident and Part-Year Resident Schedule. Splits each income line into a Michigan column and an other-states column and prorates the exemptions. Residents of Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin with only Michigan wages do not need it; their wages are not taxed here.	Anyone who moved in or out during 2026, or a nonresident with Michigan-source income
MI-W4	Employee’s Michigan Withholding Exemption Certificate. Claims the $5,900 exemptions for withholding; line 8 is where a resident of a reciprocal state stops Michigan withholding. MI W-4P does the same for pensions.	Every Michigan employee; not filed with the return
Forms 5118, 5119, 5120	City of Detroit resident, nonresident and part-year resident income tax returns, administered by Treasury and e-filed with the state return. Rates 2.4% for residents and 1.2% for nonresidents on Detroit work, with a $600 exemption per person. A nonresident who worked only part of the time in Detroit allocates on the nonresident form.	Anyone who lived in Detroit, worked in Detroit, or had Detroit tax withheld
Also met from time to time: MI-2210 for the estimated-payment penalty, MI-1040D and MI-8949 for the rare Michigan capital gain adjustment, Form 777 for the credit for tax paid to a Canadian province, MI-1310 for a refund due a deceased taxpayer, and Form 3799 when Treasury questions domicile. The other 23 taxing cities (Grand Rapids, Lansing, Flint, Saginaw and the rest) use their own forms, obtained from each city. All current-year state forms are on the Treasury forms page; the 2026 forms appear there in January 2027.

Filing, paying and checking a refund

Nearly every Michigan return is e-filed with the federal return, and the Detroit return rides along with it. Treasury has no filing portal of its own; what it has is Michigan Treasury eServices, at michigan.gov/taxes/mitreasuryeservices, which shows return and refund status, tax and payment records, letters from Treasury and a secure message channel, and e-Payments for estimates, extension payments and balances due by bank debit (free) or card (processor fee). Free e-filing comes through the Free File Alliance vendors Treasury lists at MIfastfile.org, each with its own income limit (verify current offers); Michigan was not a participant in the IRS Direct File program. Free in-person preparation runs through VITA and AARP Tax-Aide sites and MichiganFreeTaxHelp.org, generally for incomes of $60,000 or less (verify).

Refunds: Treasury’s instruction booklet says an e-filed return is usually processed within 14 days, and its refund page asks filers to allow four to six weeks from the acceptance confirmation before inquiring, six to eight weeks for a paper return. “Where’s My Refund?” on eServices is updated overnight on weekdays and shows what a phone representative would see. Paper returns go to Michigan Department of Treasury, Lansing, MI 48956 for refunds and zero-balance returns and Lansing, MI 48929 with a payment; no street address is needed.

Worked example: a retiree who owes $900 and never saw it coming

A widow, 70, with a $38,000 corporate pension and $24,000 of Social Security, moved to a 401(k)-funded annuity in 2026 that turns out to be unmatched employee deferrals, so $27,000 of it does not qualify for the retirement subtraction. The payer withheld federal tax but no Michigan tax. The pension and Social Security come off in full; the $27,000 less her $5,900 exemption leaves $21,100 taxable, and her 2026 Michigan tax comes to $897. Her 2025 tax was $0.

	Pays with the return, April 15, 2027	Had she paid estimates
Tax after withholding and credits	$897	$897
Over the $500 threshold?	Yes	Yes
Safe harbor: 100% of 2025 tax	$0, and she paid $0	$0
Underpayment penalty, MI-2210	None: 2025 tax was zero	None
What to do for 2027	File MI W-4P with the payer, or four $225 estimates

The prior-year safe harbor saves her for 2026 because her 2025 Michigan tax was zero. It will not save her for 2027: with $897 of 2026 tax on the books, she needs withholding or estimates of at least that much during 2027 or she owes interest on each short installment. The MI W-4P is the easier fix.

Behind the scenes: why Michigan has two homestead forms and a heating form on the income tax return

The Homestead Property Tax Credit and the Home Heating Credit are property tax and energy assistance programs that the state chose to deliver through the income tax return, because Treasury already had everyone’s income and address. That is why the MI-1040CR can be filed alone by a senior with no income tax to pay, why its income measure, total household resources, is wider than AGI and counts nontaxable Social Security and even the excluded gain on a home sale, and why the heating credit has a September deadline unconnected to April 15 and is paid as a draft to the utility rather than as cash. It is also why Michigan refunds are sometimes larger than the tax withheld: the credits are refundable and the return is the only place to claim them.

What to bring

Every W-2 and 1099 showing Michigan or city withholding, for Schedule W
Every 1099-R with the plan type, for Form 4884
The 2026 summer and winter property tax statements and the taxable value from the assessment notice, or rent paid with the landlord’s name and address, for the MI-1040CR
Heating bills for November 2025 through October 2026 if the household may qualify for the heating credit
2026 estimated payments made, with dates; eServices can list them
Last year’s MI-1040, for the 100% safe harbor
A copy of the federal extension if the return is filed after April 15
Any letter from Treasury, and the city return if a city other than Detroit is involved

Questions people ask

Do I have to file anything to get a Michigan extension?

Not if you have a federal extension; Michigan honors it to the same date. Without one, file Form 4 by April 15 with the payment you expect to owe. In both cases interest and penalty run from April 15 on tax not paid by then.

Do I need to file a Michigan return if I owe nothing?

File if you owe tax, are due a refund, or your AGI exceeds your exemptions. File even below that line to get withholding back, to claim the 30% EITC, or to claim the homestead credit, all of which are paid only on a return. A dependent with AGI of $1,500 or less generally need not file.

How long does a Michigan refund take?

Treasury says e-filed returns are usually processed within 14 days and asks you to allow four to six weeks before inquiring; paper takes six to eight weeks. Check “Where’s My Refund?” on eServices or call 517-636-4486.

Where do I file the Detroit return?

With the state return. Treasury administers Detroit’s income tax, and Forms 5118, 5119 and 5120 e-file alongside the MI-1040 and are due the same day (verify). The other 23 cities with an income tax handle their own returns.

I missed the September 30 heating credit deadline. Can I still claim it?

No. The Home Heating Credit has a hard deadline of September 30 following the tax year, and Treasury does not extend it. The homestead credit, by contrast, follows the four-year refund rule.

The IRS changed my 2024 return. Do I have to tell Michigan?

Yes. File an amended MI-1040 with Schedule AMD and a copy of the IRS notice. Treasury receives federal changes from the IRS and will bill the Michigan difference with interest if you do not; the deadline for reporting is set by statute (verify the 120-day rule).

How do I reach the Department of Treasury?

The Individual Income Tax Contact Center is 517-636-4486; the automated line answers most questions around the clock, and representatives are available Monday through Friday, 8:00 a.m. to 4:30 p.m. TTY users dial 711 for the Michigan Relay Service. Secure messages go through eServices.

Federal dates, a $500 estimate threshold, and a heating credit due in September

Put the four estimated dates and September 30 on the calendar, list every withholding form on Schedule W, and pay by April 15 whether or not the return is ready.

Written by Charles Trautman, EA, editor  ·  Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article

Sources and where to check

Updated November 12, 2026, after the November 3 election · tax year 2026 figures · awaiting review by a Michigan practitioner