Payments can now be made electronically.
Go to www.michigan.gov/iit for more information.
If the balance due is less than $1, no payment is required, but you must still file your return. See “Pay” address on page 2 of your MI-1040.
If you pay after the due date of the return, penalty and interest for late payment is also due. Penalty accrues monthly at 5 percent of the tax due, and increases by an additional 5 percent per month, or fraction thereof, after the second month, up to a maximum of 25 percent of the tax due (e.g., penalty on a $500 tax due will be $125 if the tax is unpaid for six months). See “Penalty and Interest Added for Filing and Paying Late” on page 4. Add penalty and interest to your tax due and enter the total on line 33