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How can I determine if I am a resident of Michigan?
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Resident. You are a Michigan resident if Michigan is your permanent home. Your permanent home is the place you intend to return to whenever you go away. A temporary absence from Michigan, such as spending the winter in a southern state, does not make you a part-year resident. Income earned by a M...
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Michigan Homestead Property Tax Credit Claim |
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Who May Claim a Property Tax Credit You may claim a property tax credit if all of the following apply: •Your homestead is located in Michigan •You were a Michigan resident at least six months of 2021 •You own your Michigan homestead and property taxes were levied in 2021, or you ...
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Michigan Homestead Credit Owners
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Property Taxes Eligible for Credit Ad valorem property taxes that were levied on your homestead in 2021, including administrative collection fees up to 1 percent of the taxes, can be claimed no matter when you pay them. You may add to your 2021 taxes the amount of property taxes billed in 2021 fro...
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Michigan Homestead Credit - Renters |
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Rent Eligible for Credit You must be under a lease or rental contract to claim rent for credit. In most cases, 23 percent of rent paid is considered property tax that can be claimed for credit. The following are exceptions: If you rent or lease housing subject to a service charge or fees paid i...
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Michigan Farmland Preservation Credit
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What is the Farmland Preservation Credit? The Farmland Preservation Credit gives back to farmland owners a share of the property tax they pay on their farmland. Farmland owners qualify for credit by agreeing to keep the land as farmland and not develop it for another use. Farmland Preservation Cr...
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How can I claim my Michigan Historic Preservation Tax Credit? |
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NOTE: Historic rehabilitation plans will no longer be certified after December 31, 2011. Taxpayers eligible for this credit will have received a certificate from the State Historic Preservation Office indicating their eligibility. To claim your credit, you must attach the forms listed below t...
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Michigan Historic Preservation Tax Credit
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What Is the Historic Preservation Tax Credit? NOTE: Historic rehabilitation plans will no longer be certified after December 31, 2011. This credit provides tax incentives for homeowners, commercial property owners and businesses to rehabilitate historic resources located in the State of Michigan...
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Who is required to file a Michigan state tax return? |
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File a return if you owe tax, are due a refund, or your AGI exceeds your exemption allowance. You should also file a Michigan return if you file a federal return, even if you do not owe Michigan tax. This will eliminate unnecessary correspondence from Treasury. If your parents (or someone else) c...
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Michigan Payment Options
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If you owe tax: Payments can be made using Michigan’s e-Payments service by direct debit (e-Check) from your checking or saving account, or by using a credit or debit card. Visit www.michigan.gov/iit to make your payment electronically. Payments can also be mailed. Make your check payable t...
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Michigan Use Tax |
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Every state that has a sales tax has a companion tax for purchases made outside that state by catalog, telephone, or Internet. In Michigan, that companion tax is called “use tax,” but might be described as a remote sales tax because it is a 6 percent tax owed on purchases made outside o...
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How can I pay the taxes I owe the state of Michigan?
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If you owe tax: Payments can be made using Michigan’s e-Payments service by direct debit (e-Check) from your checking or saving account, or by using a credit or debit card. Visit www.michigan.gov/iit to make your payment electronically. Payments can also be mailed. Make your check payable t...
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Schedule of Apportionment |
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Michigan Form MI-1040H, Schedule of Apportionment Business income from business activity that is taxable both within and outside Michigan is apportioned to Michigan is apportioned to MI for individual income tax (IIT) purposes using this form. this form is also used to apportion business income ...
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Michigan Additions
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Additions The following additions are claimed on your Schedule 1; total additions are carried forward to your MI-1040. The Schedule 1 line reference follows the addition listed below. Non-buesiness gross interest, dividends, and income from obligations or securities of states and their political ...
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Michigan Modifications to Federal Return |
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NOTE: Only use this form to adjust your Michigan taxable income if you have capital gains or losses attributable to one of the following: -Gains or losses from the sale of certain types of properties located in other states and/or subject to the allocation and apportionment provisions; or -Perio...
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Michigan Subtractions
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Subtractions The following subtractions are claimed on your Schedule 1; total subtractions are carried forward to your MI-1040. The Schedule 1 line reference follows the subtraction listed below. Income from U.S. government obligations (Series EE Bonds, Treasury notes, etc.) Military, Michigan...
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