2006 Michigan 1040CR-2 Homestead Property Tax Credit Claim for by yzc11728


									Jennifer M. Granholm, Governor
Robert J. Kleine, State Treasurer

2006 MICHIGAN 1040CR-2
Homestead Property Tax Credit
Claim for Veterans and Blind People
Forms and Instructions
Filing Due Date: April 17, 2007

What’s Inside                e-file: Secure, Fast and Convenient,
  Tax Information and        and it May Be Free!
  Assistance                 E-file your Michigan Homestead Property Tax Credit
  See page 2.                Claim     for     Veterans       and   Blind     People
  General Information
                             (Form MI-1040CR-2) with or without a Michigan
  About the Homestead        Individual Income Tax Return (Form MI-1040) and get
  Property Tax Credit        your refund faster.           Visit our Web site at
  See page 3.                www.MIfastfile.org to find an authorized e-file provider
                             near you, a list of resources offering this service and
  Instructions for Filing
  Your MI-1040CR-2 Form
                             information on free e-file services.
  See page 7.

  MI-1040CR-2 Forms
  See page 11.                                Use Direct Deposit
                                              Your refund is deposited directly into your account at
  School District Codes
  See page 15.
                                              the financial institution of your choice, eliminating lost
                                              or stolen refund checks. See page 9.

                             Unclaimed Property
                             The Michigan Department of Treasury is holding
                             millions of dollars in abandoned and unclaimed
                             property belonging to Michigan residents. To check if
                             the Department of Treasury is holding funds for you or
                             your     family,    visit   our     Web     site    at

                            Visit Treasury’s Web Site at www.michigan.gov/treasury.1
Amending ......................................... 5      Home used for business ....................            5   Qualifying for a credit ...................... 3
Assistance ......................................... 2    Household income defined ...............               4   Part-year residents ............................ 6
Bought or sold a home...................... 5             Household income limits ..................             4   Rent ................................................... 5
Cooperative housing ......................... 5           Income property ...............................        5   Room and board ............................... 5
Common errors ................................. 3         Line-by-line instructions ..................           7   School district code list .................. 15
Credit limitations .............................. 4       Married, filing separately .................           7   Separated, credit calculation ............. 6
Deceased claimants .......................... 6           Married in 2006 ................................       6   Service fee housing .......................... 5
Delay paying property tax ................ 4              Mobile homes ...................................       5   Shared housing ................................. 7
Direct Deposit ................................... 9      Moving .............................................   5   Subsidized housing ........................... 5
Divorced, credit calculation ............. 6              Nursing homes ..................................       6   Tax-exempt housing ......................... 5
Duplexes ........................................... 5    Owner-occupied income property ....                    5   When to File ..................................... 4
Farmers ............................................. 5   Property taxes that can
Forms .............................................. 11     be claimed for credit .....................          4

                                                   Tax Information and Assistance
The Michigan Department of Treasury offers a variety of                                  Tele-Help: For prerecorded information about income tax
services designed to assist you, and most are available 24                               and tax credit topics, dial 1-800-827-4000 and press option
hours a day, seven days a week.                                                          “1.” See list of topics below.
    IMPORTANT: To obtain information about your account                                  While most questions can be answered by the Automated
    using the Internet and telephone options listed below, you                           Information Service, you may also speak with one of our
    will need the following information from your return:                                customer service representatives from 8:00 a.m. to 4:45 p.m.,
                                                                                         Monday through Friday, by calling 1-800-827-4000.
    • Social Security number of the primary filer (the filer
      listed first on the return)                                                        TTY: Persons who have hearing or speech
    • Tax year of the return                                                             impairments may call (517) 636-4999.
    • Adjusted gross income (AGI) or household income
    • Filing status (single, married joint, married separate).                           Tax Information at Your Fingertips!
                                                                                         Tele-Help Code Numbers and Topics
INTERNET OPTIONS                                                                         112   Address changes
www.michigan.gov/incometax                                                               151   Deceased taxpayers
Find the following information on this Web site:                                         192   Direct deposit; routing number
                                                                                         171   Electronic filing
• Current year forms and instructions
                                                                                         181   Home electronic filing
• Answers to many tax preparation questions
                                                                                         331   Home Heating Credit
• Most commonly used tax forms
                                                                                         411   Principal Residence Exemption Affidavits
• Free assistance in preparing your return
                                                                                         351   Household income/adjusted gross income, difference
• Other tax time resources.
                                                                                         101   Penalty and interest calculation
www.michigan.gov/iit                                                                     131   Refund offsets
This secure Web site was designed specifically to protect your                           121   Requesting a copy of your return
personal tax information. Use this Web site to:                                          127   Residency
• Check the status of your return                                                        191   Tax due, penalty and interest
• Check estimated payments you made during the year                                      321   Special situations for property tax credits
• Check the status of letters you have sent to Treasury                                  111   Where to go for help
• Change your address                                                                    141   Who must file an income tax return; how to file
• Ask a specific question about your account.                                            If you need help completing your credit form, contact your
                                                                                         local senior citizen center or community service agency to
                                                                                         find out if a volunteer tax assistance program is available.
Automated Information Service
With Treasury’s automated phone system, you can:
• Request the status of your refund
• Request information on estimated payments
• Order current tax year forms.
A Note About Debts                                                    Important Reminders
Michigan law requires that any money owed to the State                Review your claim and make sure it is complete. Check
or other agencies be deducted from your refund before it              for the following common errors that may delay your
is issued. This includes money owed for past due taxes,               refund:
student loans, child support due the Friend of the Court,
                                                                      • Using a mailing label with incorrect information
an IRS levy, money due a State agency, a court-ordered
                                                                      • Illegible writing
garnishment or other court orders. Taxpayers who are
married, filing jointly may receive an Income Allocation              • Transposing numbers in the Social Security number
to Non-Obligated Spouse (Form 743). Completing and                    • Entering figures on the wrong lines
filing this form may limit the portion of the refund that             • Computation errors
can be applied to a liability. If Treasury applies all or part        • Omitting the taxable value of your homestead
of your refund to any of these debts, you will receive a              • Omitting the school district code
letter of explanation.                                                • Failing to report total household income from all
                                                                      sources, both taxable and nontaxable, on the property tax
Mailing Label                                                         credit claim
Review the label on the back cover of this book. If your              • Leaving the FIP line blank (line 24), entering the
name and address are correct and your filing status is the            wrong amount of FIP assistance or entering the household
same as last year (single, married filing jointly or married          income subtotal on this line
filing separately), place the label on the top of page 1 of           • Reporting two years of property taxes or special
your tax return. It is important that you place your label            assessments
in the space provided. If the information on your label is            • Filing multiple returns for the same tax year. Do not
not correct, do not use the label. Enter the correct                  staple multiple year returns together.
information on your return.
                                                                      Where to Mail Your Claim
DHS/FIP Benefits Worksheet                                            Mail your claim to:
If you received Family Independence Program (FIP)                                Michigan Department of Treasury
assistance or other Department of Human Services (DHS)                           Lansing, MI 48956
benefits in 2006, you will need to complete the FIP/DHS
                                                                      Do not mail your 2006 claim in the same envelope with a
Benefits Worksheet on page 8. Carry the amount from
                                                                      claim for any other tax year or the processing of your
your Worksheet to line 30 on your MI-1040CR-2.
                                                                      2006 claim will be delayed. Mail your 2006 claim in a
                                                                      separate envelope. Do not staple claims together.

        General Information About the Homestead Property Tax Credit
 This booklet is intended as a guide to help    Security numbers are used by Treasury      You can have only one homestead at
 you complete your claim; it does not take      to conduct matches against benefit         a time and you must be the occupant
 the place of the law. If you are required to   income provided by the Social Secu-        as well as the owner or renter. Your
 file a Michigan Individual Income Tax          rity Administration and other sources
 Return (Form MI-1040), wait until you
                                                                                           homestead can be a rented apartment
 complete that form, then file your credit      to verify the accuracy of the home         or a mobile home on a lot in a mobile
 claim with it.                                 heating and property tax credit claims     home park. A vacation home or
                                                filed and to deter fraudulent filing(s).   income property is not considered
A Homestead Property Tax Credit                                                            your homestead.
                                                Who May Claim a Property Tax
Claim for Veterans and Blind People                                                        Your homestead is in your state of
(Form MI-1040CR-2) is included in                                                          domicile. Domicile is the place where
this booklet. If you qualify based on           You may claim a property tax credit if     you have your permanent home. It is
the information below, complete this            all of the following apply:                the place you plan to return to
form and the Homestead Property Tax             • You were a Michigan resident at          whenever you go away. Even if you
Credit Claim (Form MI-1040CR). File             least six months of 2006                   spend the winter in a southern state,
the form that gives you the larger                                                         your domicile is still Michigan.
                                                • Your homestead is located in
credit.                                                                                    College students and others whose
The request for your Social Security                                                       permanent homes are not in Michigan
                                                • You pay property taxes or rent on        are not Michigan residents. Domicile
number(s) is authorized under United            your Michigan homestead.
States Code (USC) Section 42. Social                                                       continues until you establish a new
                                                                                           permanent home.                     3
                                           The millage rate is the total millage      • Money received from a government
Who May File the MI-1040CR-2
                                           levied by your city or township, county    unit to repair or improve your
You may file Form MI-1040CR-2 if you       and school district. If you do not know    homestead
are:                                       the rate, contact your local treasurer.    • Surplus food or food stamps
• Blind and own your homestead             Your credit cannot be more than $1,200.    • State and city income tax refunds and
• A veteran with a service-connected                                                  homestead property tax credits
disability or veteran’s surviving spouse   When to File                               • Chore service payments (these
• A surviving spouse of a veteran          If you do not have to file a 2006          payments are income to the provider
deceased in service                        Michigan Individual Income Tax Return      of the service)
• Active military, pensioned veteran       (Form MI-1040), you may file your          • The first $300 from gambling, bingo,
or his/her surviving spouse whose          credit claim as soon as you know your      lottery, awards or prizes
household income is less than $7,500       household income and property taxes        • The first $300 in gifts, cash or
• A surviving spouse of a nondisabled      levied in 2006. If you are required to     expenses paid on your behalf by a
or nonpensioned veteran of the Korean      file a Michigan income tax return, your    family member or friend
War, World War II or World War I           credit claim should be attached to your    • Amounts deducted from Social
whose household income is less than        tax return and filed by April 17, 2007,    Security or Railroad Retirement
$7,500.                                    to be considered timely. The deadline      benefits for Medicare premiums
                                           for claiming a refund is April 15, 2011.
If you are blind and rent your                                                        • Life, health and accident insurance
homestead, claim your credit on Form       Delaying Payment of Your                   premiums paid by your employer.
MI-1040CR as a totally and                 Property Taxes                             However, if you pay medical insurance
permanently disabled person. See page                                                 or Health Maintenance Organization
                                           Senior citizens, disabled people,
2 if you need the Form MI-1040CR.                                                     (HMO) premiums for you or your
                                           veterans, surviving spouses of veterans,
                                                                                      family, you may deduct the cost from
                                           and farmers may be able to delay
Household Income Limits                                                               household income.
                                           paying property taxes. Contact your
Household income cannot be more than                                                  • Loan proceeds
                                           local or county treasurer for more
$7,500 for some military personnel.        information about delaying payment of      • Inheritance from a spouse
See line 6 on Form MI-1040CR-2 for         your property taxes.                       • Life insurance benefits from a
more information. If your income is                                                   spouse.
over the limit for Form MI-1040CR-2,       Household Income
you may qualify for a credit using Form                                               Property Taxes That Can Be
MI-1040CR.                                 Household income is the total income
                                                                                      Claimed for Credit
                                           (taxable and nontaxable) of both
Taxpayers with household income over       spouses or of a single person              Ad valorem property taxes levied on
$82,650 are not eligible for a credit in   maintaining a household. It is your        your homestead in 2006, including
any category. The computed credit (line    federal AGI plus all income exempt or      collection fees up to 1 percent of the
11) is reduced by 10 percent for every     excluded from AGI. Include gains           taxes, can be claimed no matter when
$1,000 (or part of $1,000) that            realized on the sale of your residence     you pay them. You may add to your
household income exceeds $73,650. If       regardless of your age or whether or       2006 taxes the amount of property
filing a part-year return, you must        not these gains are exempt from federal    taxes billed in 2006 from a corrected
annualize your income to determine if      income tax.                                or supplemental tax bill. You must
the income limitation applies. See                                                    deduct from your 2006 property taxes
instructions for annualizing on page 9.    Household income does NOT include:         any refund of property taxes received
                                           • Payments received by participants in     in 2006 that was a result of a corrected
Property Tax Credit Limits                 the foster grandparent or senior           tax bill from a previous year.
If you own your home, your credit is       companion program                          Do not include:
based on the 2006 property taxes levied    • Energy assistance grants
                                                                                      • Delinquent property taxes (e.g., 2005
on your home, the taxable value of your    • Government payments to a third           property taxes paid in 2006)
homestead and the allowance for your       party. For example, payments made by
                                                                                      • Penalty and interest on late payment
filing category. See Table 1 on page       the DHS to a provider of a service
                                                                                      of property tax
10 for your allowance. If you do not       (e.g., a doctor).
know the taxable value of your                                                        • Delinquent water or sewer bills
                                           Note: If payment is made from money
homestead, contact your local treasurer.   withheld from your benefit, the            • Property taxes on cottages or second
                                           payment is part of household income        homes
If you rent your home, your credit
depends on how much rent you pay, an       (e.g., DHS may pay your rent directly      • Association dues on your property
allowance for your filing category and     to the landlord).                          • Most special assessments for drains,
the millage rate on the rented property.                                              sewers and roads do not meet specific
                                                                                      tests and may not be included. You may
include special assessments only if they    Farmers. Include farmland taxes in           • If your housing costs are subsidized,
are levied using a uniform millage rate,    your property tax credit claim if any of     base your claim on the amount you pay.
are based on taxable value, and are         the following conditions apply:              Do not include the federal subsidy
either levied in the entire taxing          • If your gross receipts from farming        amount.
jurisdiction or they are used to provide    are greater than your household income,      • If you are a mobile home park
police, fire or advanced life support       you can claim all of your farmland taxes     resident, claim the $3 per month
services and are levied township-wide,      including taxes on unoccupied                specific tax plus 20 percent of the
except for all or a portion of a village.   farmland. Do not include taxes on            balance of rent paid.
Home used for business. If you use          farmland that is not adjacent or             • If you are a cooperative housing
part of your home for business, you         contiguous to your home and that you         corporation resident member, claim
can claim the property taxes on the         rent or lease to another person.             your share of the property taxes on the
living area of your homestead but not       • If gross receipts from farming are         building. If you live in a cooperative
the property taxes on the portion used      less than your household income and          where residents pay rent on the land
for your business.                          you have lived in your home more than        under the building, you may also claim
Note: School operating taxes are only       10 years, you can claim the taxes on         20 percent of that land rent. (Do not
levied on the non-homestead portion         your home and the farmland adjacent          take 20 percent of your total monthly
of the property and may not be included     and contiguous to your home.                 payment.)
in taxes levied when computing the          • If gross receipts from farming are         • When you pay room and board in
property tax credit.                        less than your household income and          one fee, you must also determine your
                                            you have lived in your home less than        tax to claim for credit based on square
Owner-occupied duplexes. When
                                            10 years, you may claim the taxes on         footage. For example, you pay $750 a
both units are equal, you are limited to
                                            your home and the five acres of              month for room and board. You occupy
50 percent of the tax on both units,
                                            farmland adjacent and contiguous to          600 square feet of a 62,000 square foot
after subtracting the school operating
                                            your home.                                   apartment building. The landlord pays
taxes from the total taxes billed.
                                                                                         $54,000 in taxes per year.
Owner-occupied income property.             You may not claim rent paid for vacant
                                            farmland when computing your                 Step 1: 600/62,000 = .0097
Apartment building and duplex owners
who live in one of the units or single-     property tax credit claim.                   Step 2: $54,000 x .0097 = $524 taxes
family homeowners who rent a room(s)        Include any farmland preservation tax        you can claim for credit
to a tenant(s) must do two calculations     credit in your household income. Enter
to figure the tax they can claim and        the amount of credit you received in         Amending Your Claim
base their credit on the lower amount.      2006 on line 18 or include it in net         File a new claim form and write
First, subtract 20 percent of the rent      farm income on line 16.                      “Amended” across the top of the form.
collected from the tax claimed for          Homestead property tax credits are not       You must do this within four years of
credit. Second, reduce the tax claimed      included in household income. If you         the due date of your original income
for credit by the amount of tax claimed     included this amount in your taxable         tax return.
as rental expense on your U.S. 1040.        farm income, subtract it from household
For example, your home has an upstairs                                                   If You Moved in 2006
apartment that is rented to a tenant for                                                 Residents who temporarily lived
$395 a month. Total property taxes on       Rent That Can Be Claimed                     outside Michigan may qualify for a
your home are $2,150. Of this amount,       for Credit                                   credit if Michigan remained their state
$858 is claimed as rental expense. The      You must be under a lease or rental          of domicile. Personal belongings and
calculations are as follows:                contract to claim rent for credit. In most   furnishings must have remained in the
                                            cases, 20 percent of rent paid is con-       Michigan homestead and the
Step 1:
                                            sidered property tax that can be claimed     homestead must not have been rented
$395 x 12 = $4,740 annual rent                                                           or sublet during the temporary absence.
                                            for credit. The following are exceptions:
$4,740 x .20 = $948 taxes attributable                                                   (See the definition of domicile on
to the apartment                            • If you live in housing on which            page 3.)
$2,150 eligible taxes - $948 = $1,202       service fees are paid instead of taxes,
                                            10 percent of your rent can be claimed       If you bought or sold your home, you
taxes attributable to owner’s homestead
                                            for credit. If the landlord says your        must prorate your taxes. Complete lines
Step 2:                                                                                  31-41 to determine taxes that can be
                                            share is less than 10 percent, use the
$2,150 total taxes - $858 taxes claimed     amount the landlord gives you.               claimed for credit. Use only the taxes
as a business deduction = $1,292 taxes                                                   levied in 2006 on each Michigan
                                            • If your housing is exempt from
attributable to homestead                                                                homestead, then prorate those taxes
                                            property tax and no service fee is paid,
The owner’s taxes that can be claimed                                                    based on the days of occupancy. Do
                                            you are not eligible for credit. This
for credit are $1,202, the smaller of                                                    not include taxes on out-of-state
                                            includes university- or college-owned
the two computations.                                                                    property.
                                            housing.                                                                           5
                                            deceased’s name. Sign the return and
Married During 2006                         write “filing as surviving spouse” in the    Filing Separate Federal and
Complete lines 31-41 to prorate taxes       deceased’s signature block. Enter the        State Returns and Maintaining
for the period of time each spouse          date of death in the “Deceased               Separate Homesteads
occupied his or her home. Complete          Taxpayers” box on the bottom of page         You may each claim a credit. Each
lines 42-53 if one spouse rented part of    2. Include the deceased’s income in          credit is based on the individual taxes
the year. Combine each spouse’s share       household income. See the “Deceased          or rent and individual income for each
of taxes or rent for the period of time     Taxpayers Chart of Examples,” page 10,       person.
he or she lived in separate homesteads.     example A.
Then add the prorated share of taxes or                                                  Separated or Divorced in 2006
                                            If filing as a personal representative
rent for the time you lived together in                                                  Figure your credit based on the taxes
                                            or claimant to the refund of a single
your marital home. Write “Married in                                                     you paid together before your separa-
                                            deceased taxpayer, you must attach a
2006” and the date of your marriage                                                      tion plus taxes you paid individually
                                            Statement of Person Claiming Refund
next to line 41. This applies only to                                                    after your separation. Attach a sched-
                                            Due a Deceased Taxpayer (U.S. 1310)
homes located in Michigan and to                                                         ule showing your computation.
                                            or Michigan Claim for Refund Due a
couples who married during 2006.
                                            Deceased Taxpayer (MI-1310). Enter           Example: Bob and Susan separated
                                            the deceased’s name in the Filer’s Name      on October 2, 2006. The annual taxes
Part-year Residents
                                            field and the representative’s or            on the home they owned were $1,860.
If you lived in Michigan at least six       claimant’s name and title in the             Susan continued to live in the home,
months during the year, you may be          Spouse’s Name field. See the                 and Bob moved to an apartment on
entitled to a partial credit. You must      “Deceased Taxpayers Chart of                 October 2 and paid $350 per month
include all income received in              Examples,” page 10, examples B or C.         rent for the rest of the year. Susan
Michigan household income. Complete         A claimant must prorate to the date of       earned $20,000 and Bob earned
lines 31-41 to determine the taxes          death as noted in the following              $25,000. They lived together for 274
eligible to be claimed for credit on your   paragraph.                                   days.
Michigan homestead.
                                            The personal representative or               Step 1: Calculate the prorated income
Residents of Nursing Homes                  claimant claiming a credit for a single      for each spouse for the 274 days they
and Other Adult Care Homes                  deceased person or on a jointly filed        lived together. Divide each spouse’s
                                            credit if both filers became deceased        total income by 365 days then multiply
If you are a resident of a nursing home,
                                            during the 2006 tax year, must prorate       that figure by 274.
adult foster care home or home for the
                                            taxes to the date of death. Complete         Susan ($20,000/365) x 274 = $15,014
aged, file Form MI-1040CR to obtain
                                            lines 33-41 to prorate the property taxes    Bob ($25,000/365) x 274 = $18,767
the maximum credit you are entitled
                                            or lines 42-53 if taxpayer paid rent.
to. The form and instructions for filing                                                 Step 2: Add both prorated incomes
                                            Annualize household income. (See the
are in the 2006 Michigan Individual                                                      together to determine the total income
                                            instructions for line 30 on page 9.)
Income Tax Forms and Instructions                                                        for the time they lived together.
                                            Attach a copy of the tax bills or rent
booklet. To obtain the booklet, see                                                               $15,014 + $18,767 = $33,781
                                            receipts. If filing as a personal
page 2.
                                            representative or claimant of a              Step 3: Divide each individual’s
                                            deceased taxpayer(s) for a jointly filed     prorated share of income by the total
Deceased Claimant’s Credit
                                            return, you must attach a U.S.1310 or        income from Step 2 to determine the
The estate of a taxpayer who died in        MI-1310. Enter the names of the              percentage of income attributable to
2006 (or 2007 before filing a claim)        deceased persons in the Filer’s and          each.
may be entitled to a credit for 2006.       Spouse’s Name fields and the
The surviving spouse, other authorized      representative’s or claimant’s name, title   Susan    $15,014/$33,781 = 44%
claimant or personal representative can     and address in the Home Address field.       Bob      $18,767/$33,781 = 56%
claim this credit. Use the deceased’s       See “Deceased Taxpayer Chart of              Step 4: Calculate the prorated taxes
Social Security number and the personal     Examples,” page 10, examples D or E.         eligible for credit for the time they lived
representative’s address. If taxpayer                                                    together. Divide the $1,860 by 365 days
died after December 31, 2005, enter         Separated and Filing a Joint                 then multiply by 274 days.
the date of death in the “Deceased          Return With Your Spouse                               ($1,860/365) x 274 = $1,396
Taxpayers” box on the bottom of
                                            Your claim must be based on the tax or       Step 5: Calculate each individual’s
page 2.
                                            rent for 12 months on only one home.         share of the prorated taxes. Multiply
The surviving spouse may file a joint       The household income must be the             $1,396 by the percentages determined
claim with the deceased. Enter both         combined income of both spouses for          in Step 3.
names and Social Security numbers on        the entire year.
the form, and write “DECD” after the

Susan    $1,396 x 44% = $614                                                              Enter your portion of the credit on line
Bob      $1,396 x 56% = $782                  Married, Filing Separately                  34 of Form MI-1040.
                                              Spouses who file separate Michigan
Enter these amounts on line 36, column
                                              income tax returns and share a              Single Adults Sharing a Home
A, of your MI-1040CR-2. Then
                                              household are entitled to only one          When two or more single adults share
complete lines 37-40.
                                              property tax credit. Complete the           a home, each may file a credit claim if
Susan uses lines 33-40, column B, to          property tax credit claim jointly and       each has contracted to pay rent or owns
determine her share of taxes for the          include income from both spouses in         a share of the home. Each adult should
remaining 91 days. Bob uses lines 42-         household income. Divide the credit         file an individual claim based on his or
52 to determine his share of rent. Each       as you wish. If each spouse claims a        her household income and prorated
completes the remaining lines of the          portion of the credit, attach a copy of     share of taxes or rent paid.
MI-1040CR-2 or MI-1040CR according            the claim showing each spouse’s share
to the form instructions.                     of the credit to each income tax return.

                     Line-By-Line Instructions for Form MI-1040CR-2
Lines not listed are explained on the form.   to know the total millage rate levied       reimbursement payments such as an
Lines 1, 2 and 3: Enter your name(s),         by your city or township. If you do not     increase in a pension to pay for
address and Social Security number(s).        know the rate, contact your local           Medicare charges. Also include the
If you are married filing separate claims,    treasurer.                                  total amount of any lump sum
enter both Social Security numbers but                                                    distribution including amounts reported
                                              Line 9: Read "Property Taxes That           on your U.S. 4972. Do not include
do not enter your spouse’s name.
                                              Can Be Claimed for Credit" on page 4        recoveries of after-tax contributions or
Line 4: See pages 15 and 16.                  before you complete this line.              amounts rolled over into another plan
                                                                                          (amounts rolled over into a Roth IRA
Line 5: If you and your spouse had a          Line 10: Divide your taxable value
                                                                                          must be included to the extent included
different residency status, check the         allowance by the taxable value of your
                                                                                          in AGI).
                                              home to determine your percentage of
box that applies to each spouse in                                                        You must include any part of a
                                              tax relief. See example on page 10.
2006.                                                                                     distribution from a Roth IRA that
                                              Line 12: Enter all compensation             exceeds your total contributions to the
Property Tax and
                                              received as an employee. Include strike     Roth IRA regardless of whether this
Household Income
                                              pay, supplemental unemployment              amount is included in AGI. Assume
If you bought or sold your home or if         benefits (SUB pay), sick pay or long-       that all contributions to the Roth IRA
you are a part-year resident, go to line      term disability benefits, including         are withdrawn first. Note: Losses from
31 of Form MI-1040CR-2. Renters, go           income protection insurance and any         Roth IRAs cannot be deducted.
to line 42 of Form MI-1040CR-2.               other amounts reported to you on Form
Include all taxable and nontaxable            W-2.                                        Line 16: Enter the amount from U.S.
income you and your spouse received                                                       Schedule F (farm income or loss).
in 2006. If your family lived in              Line 14: Enter the total of the amounts     Attach Schedule F.
Michigan and one spouse earned wages          from your U.S. Schedule C (business
                                              income or loss), 4797 (other gain or        Line 17: Enter net capital gains and
outside Michigan, include the income
                                              loss) and Schedule E (rents, royalties,     losses. This is the total of short- and
earned out-of-state in your household
                                              partnerships, S corporations, estates and   long-term gains, less short- and long-
income. (See “Who May Claim a
                                              trusts). Include amounts from sources       term losses from your U.S. Schedule
Property Tax Credit” on page 3 and
                                              outside Michigan. Attach these              1040D, line 16 (for gains) or line 21
“Household Income” on page 4.)
                                              schedules to your claim.                    (for losses--cannot exceed $3,000).
Line 8: If you own your homestead,                                                        Include gains realized on the sale of
enter the taxable value of your               Line 15: Enter all annuity, retirement      your residence regardless of your age or
homestead from your 2006 property tax         pension and IRA benefits and the name       whether or not these gains are exempt
statement or assessment notice. If you        of the payer. This should be the taxable    from federal income tax.
do not know your taxable value, ask           amount shown on your U.S. 1099-R. If
                                              no taxable amount is shown on your          Line 18: Enter alimony received and
your local treasurer. Farmers should
                                              U.S. 1099-R, use the amount required        other taxable income. Describe other
include the taxable value on all land that
                                              to be included in AGI. Enter zero if all    taxable income. This includes:
qualifies for this credit.
                                              of your distribution is from your
If you rent your homestead, you must          contributions made with income
complete Part 2 to determine the taxable      previously included in AGI. Include
value of your homestead. You will need
• Awards, prizes, lottery, bingo and                                                 Also enter the amount of a net operating
                                           Line 23: Enter service-connected
other gambling winnings over $300 (see                                               loss (NOL) deduction. Note: A
                                           disability compensation and pension
“Household income does NOT                                                           deduction for a carryback or
                                           benefits     from       the    Veterans
include:” on page 4).                                                                carryforward of an NOL cannot exceed
                                           Administration         and     workers’
• Farmland Preservation Tax Credits if                                               federal modified taxable income.
                                           compensation benefits. Veterans
not included in farm income on line 16.                                              Attach your Application for a Net
                                           receiving retirement benefits should
                                                                                     Operating Loss Refund (Form
                                           enter the benefits on line 15.
Line 19: Enter your Social Security,                                                 MI-1045).
Supplemental Security Income (SSI)         Line 24: Enter the total payments made
and/or Railroad Retirement benefits.                                                 Line 27: Enter medical insurance or
                                           to your household by the DHS and all
Include death benefits and amounts                                                   HMO premiums you paid for yourself
                                           other public assistance payments. Your
received for minor children or other                                                 and your family (not Medicare).
                                           2006 Client Annual Statement (DHS-
dependent adults who live with you.                                                  Include medical insurance premiums
                                           1241) mailed by DHS in January 2007
Report the amount actually received.                                                 paid through post-tax payroll deduction.
                                           will show your total DHS payments.
Do not include the amount deducted for                                               Include the portion of auto insurance
                                           Your statement(s) may include the
Medicare.                                                                            paid for medical coverage. Do not
                                           following: FIP assistance, State
                                                                                     include insurance premiums deducted
                                           Disability Assistance (SDA), Refugee
Line 20: Enter child support and all                                                 on line 26 or premiums paid for income
                                           Assistance, Repatriate Assistance and
care payments received as a foster                                                   protection and long-term care insurance
                                           vendor payments for shelter, heat and
parent. Note: If you received a 2006                                                 or amounts paid through pre-tax
                                           utilities. Note: If you received a 2006
Child Support Year-End Statement                                                     payroll.
                                           FEN-851, subtract the amount of child
(FEN-851) showing child support
                                           support payments entered on line 20       Line 29: HOUSEHOLD INCOME is
payments paid to the Friend of the
                                           from the total DHS payments and enter     used only to compute your credit.
Court, enter the child support portion
                                           the difference here.                      Taxpayers with household income over
here and attach a copy of the statement.
Also see line 24.                          Line 26: Enter total adjustments from     $82,650 are not eligible for a credit in
                                           your U.S. 1040, line 36, or U.S. 1040A,   any category.
Line 22: Enter other nontaxable
                                           line 20. Identify any adjustments to
income. This includes:                                                               Credit Proration for FIP/DHS
                                           income. These adjustments reduce
• Compensation for damages to                                                        Benefit Recipients
                                           household income and include the
character or for personal injury or        following:                                If you received FIP assistance or other
sickness                                   • Archer MSA deduction                    DHS benefits in 2006, prorate your
• An inheritance (except an inheritance    • Certain business expenses of            credit to reflect the ratio of income from
from your spouse)                          reservists, performing artists and fee-   other sources to your total household
• Proceeds of a life insurance policy      basis government officials (U.S. 2106     income. Do not include amounts paid
paid on the death of the insured (except   or U.S. 2106EZ)                           directly to the landowner on your behalf
benefits from a policy on your spouse)                                               by a government agency. To prorate
                                           • Payment to SEP, SIMPLE or
                                                                                     your credit, complete your Form
• Death benefits paid by or on behalf      qualified plans
                                                                                     MI-1040CR-2, lines 1-29 first, then use
of an employer                             • Student loan interest deduction
                                                                                     the information from your Form
• The value over $300 in gifts of cash,    • Medical savings account deduction       MI-1040CR-2 to complete the
merchandise or expenses paid on your       • Health savings account deduction        worksheet below.
behalf (rent, taxes, utilities, food,      • Moving expenses into or within             FIP/DHS Benefits Worksheet
medical care, etc.) from parents,          Michigan                                  A. Amount from line 24
relatives or friends
                                           • Deduction for self-employment tax           (FIP and other DHS benefits) _______
• Minister’s housing allowance             • Self-employed health insurance          B. Amount from line 29
• Amounts paid directly to you as a        deduction                                     (Household Income) ............ _______
scholarship, stipend, grant or GI bill     • Penalty on early withdrawal of          C. Subtract line A from line B (if
benefits                                   savings                                       amount is negative, enter zero) ______
• Reimbursements from dependent care       • Alimony paid                            D. Divide line C by line B
and/or medical care spending accounts.     • Jury duty pay you gave to your              and enter percentage here .... _______
Also include such payments made on         employer                                  E. Amount from line 11
your behalf except government              • Domestic production activities              (maximum $1,200) .............. _______
payments made directly to an               deduction                                 F. Multiply line E by line D.
educational institution or subsidized      • Any other adjustments to gross          Enter here and carry amount
housing project.                           income included on line 36 of your        to your MI-1040CR-2, line 30 _____
                                           2006 U.S. 1040.
                                            payment is made with money withheld                  See “Where to Mail Your Claim” on
Your Credit                                 from your benefit.                                   page 3. Keep a copy of this form and
Line 30: Enter the amount below that                                                             all supporting documents for six years.
                                            IMPORTANT: If you rented your
applies to you (maximum $1,200).
                                            Michigan homestead(s) for the entire
• FIP and DHS recipients, enter                                                                  Direct Deposit
                                            year, complete lines 42-46. If you
amount from the worksheet, page 8.                                                               First check with your financial
                                            rented your Michigan homestead(s) for
                                                                                                 institution to:
• Taxpayers who have household              part of the year, complete lines 42-53.
income over $82,650 are not eligible                                                             • Ensure it will accept direct deposit
for a credit in any category. The           When You Have Finished                               • Obtain the correct Routing Number
computed credit (line 11) is reduced         Sign your return                                    (RTN) and Account Number
by 10 percent for every $1,000 (or part                                                          • If applicable, verify that it will allow
                                            Review your claim to make sure your
of $1,000) that your household income                                                            a joint refund to be deposited into an
                                            name(s), Social Security number(s),
exceeds $73,650. If you are filing a                                                             individual account.
                                            address and all other important
part-year return (for a deceased
                                            information are on the claim.                        If we are unable to honor your request
taxpayer or a part-year resident), you
must annualize the household income         If the preparer is someone other than                for direct deposit, we will send you a
to determine if the credit reduction        the taxpayer, he or she must include                 check.
applies. If the annualized income is        the name and address of the firm he or               a. Routing Number. Enter the nine-
more than $73,650, enter annualized         she represents and preparer tax                      digit RTN. The RTN is usually found
income on line 29 of Form                   identification or federal employer                   between the symbols |: and |: on the
MI-1040CR-2. If the annualized              identification number. Check the box                 bottom of your check (see check sample
household income is less than $73,650,      to indicate if Treasury may discuss your             below). The first two digits must be
no reduction is necessary. Then use         return with your preparer.                           01 through 12 or 21 through 32.
actual household income attributable        Attachments                                          b. Account Type. Check the box for
to Michigan on line 29. A surviving                                                              checking or savings.
                                            Assemble your claim and attachments
spouse filing a joint claim does not have
                                            in the following order and staple in the             c. Account Number. Enter your bank
to annualize the deceased spouse’s
                                            upper-left corner.                                   account number up to 17 characters
                                            •   Farmland credit (MI-1040CR-5)                    (both numbers and letters). The account
To annualize income (project what it                                                             number is usually found immediately
would have been for a full year):           •   Schedule CR-5
                                                                                                 to the right of the RTN on the bottom
                                            •   Property tax credit (MI-1040CR-2)
Step 1: Divide 365 by the number of                                                              of your check (see check sample
days the claimant lived or was a            •   Home heating credit (MI-1040CR-7)                below). Include hyphens but omit
Michigan resident in 2006.                  •   Qualified Adoption Expenses                      spaces and special symbols. Enter the
                                                (MI-8839).                                       number from left to right and leave
Step 2: Multiply the answer from step
1 by the claimant’s household income        If you are also filing Form MI-1040,                 unused boxes blank. Do not include the
(line 29). The result is the annualized     assemble your returns and attachments                check number.
income.                                     according to the instructions in the
                                            MI-1040 booklet.
Renters (Veterans Only)
See “Rent That Can Be Claimed for
Credit” on page 5.
Line 42: If you rented a Michigan
homestead subject to local property
taxes, enter the street number and
                                                Richard and Cindy Jones                                                     1800
name, city, landowner’s name and                123 Main Street
address, number of months rented, rent          Anytown, MI 49111                                           Date:
paid per month and total rent paid. Do
this for each Michigan homestead                                              SAMPLE                                 $
rented during 2006. If you need more                                                                                                 Dollars
space, attach an additional sheet. Do           ANYTOWN BANK
not include more than 12 months’                Anytown, MI 49111                                                   Do not include
rent. Do not include amounts paid                                                                                   check number
                                                     Routing Number        Account Number
directly to the landowner on your
                                                |:    270000065       |:   3000000915       " • 01800
behalf by a government agency, unless

                                                   DECEASED TAXPAYER CHART OF EXAMPLES
                                                                    (See instructions, page 6.)

A. Joint Filers with Surviving Spouse                                                   D. Joint Filers with Personal Representative
1. Filer’s First Name                       M.I.   Last Name                            1. Filer’s First Name                       M.I.   Last Name
  John                                      A      Brown          DECD                    John                                      A      Brown         EST OF
   If a Joint Return, Spouse’s First Name   M.I.   Last Name                               If a Joint Return, Spouse’s First Name   M.I.   Last Name
  Jane                                      C      Brown                                  Jane                                      C      Brown         EST OF
                                                                                           Home Address (No., Street, P.O. Box or Rural Route)

B. Single Filer with Personal Representative                                              John H. Jones                             REP           123 Main St.
1. Filer’s First Name                       M.I.   Last Name

  John                                      A      Brown          EST OF
   If a Joint Return, Spouse’s First Name   M.I.   Last Name

  Sam                                       W      Jones          REP                   E. Joint Filers with Claimant
                                                                                        1. Filer’s First Name                       M.I.   Last Name
C. Single Filer with Claimant                                                             John                                      A      Brown         DECD
1. Filer’s First Name                       M.I.   Last Name                               If a Joint Return, Spouse’s First Name   M.I.   Last Name

  John                                      A      Brown          DECD                    Jane                                      C      Brown         DECD
  If a Joint Return, Spouse’s First Name    M.I.   Last Name                               Home Address (No., Street, P.O. Box or Rural Route)

  John                                      P      Jones          CLAIMANT                John H. Jones                             CLAIMANT           123 Main St.

                                                                                                                            Percent of
 Filing Status                                                                                                               Disability                     TVA
 A. Blind (if each spouse is blind, the TVA is $7,000) .................................................................................................. $3,500
 B. Veteran with service-connected disability (or his/her surviving spouse) ..................                                10-50% ............... 3,500
                                                                                                                               60-80% .............. 4,000
                                                                                                                           90 - 100% .............. 4,500
 C. Surviving spouse of veteran deceased in service ....................................................................................................... 4,500
 D. Active military, pensioned veteran or his/her surviving spouse ................................................................................ 3,500
 E. Surviving spouse of a nondisabled or nonpensioned veteran of the Korean War, World War II or World War I .... 2,500

                                                               CREDIT COMPUTATION EXAMPLES
To calculate your credit, first divide the allowance from                                 example, you are a pensioned veteran and rent your home
Table 1 above by the taxable value of your homestead. The                                 for $395 per month. Your local assessor tells you the non-
result is a percentage. Multiply this percentage by the property                          homestead rate for your home is 56 mills (.056 or $56 for
taxes levied on your homestead to arrive at your credit                                   every $1,000 of taxable value). Compute the credit as
(maximum $1,200).                                                                         follows:
Homeowner’s example: You are a 90 percent disabled                                            $395 monthly rent x 12 = $4,740 yearly rent
veteran, age 66, with household income of $20,000. Your                                       $4,740 x .20 = $948 taxes attributable to rent
home has a taxable value of $15,000 and the property tax is
                                                                                              $948 / .056 (non-homestead rate) = $16,929 (taxable value)
$750. As a disabled veteran your taxable value allowance
(TVA) from Table 1 above is $4,500. Compute the credit as                                     $3,500 TVA (from Table 1) / $16,929 (taxable value) =
follows:                                                                                      20.67% (.2067) refundable
                                                                                              $948 property taxes x .2067 = $196 credit
     $4,500 TVA (from Table 1) / $15,000
     30% refundable (.30)                                                                 Reminder: Blind people who rent their homestead do not
     $750 property taxes x .30 = $ 225 credit                                             qualify for credit on Form MI-1040CR-2 and should file as
                                                                                          blind and permanently disabled persons on Form
Renter’s example: The taxable value of the rented homestead                               MI-1040CR.
is determined by multiplying your rent by 20 percent and
dividing the result by the non-homestead millage rate. For

The form contained in this book (pages 11 - 14) is posted
separately. Select and print the form.

Forms                                                                       Page No.
MI-1040CR-2, Homestead Property Tax Credit
Claim for Veterans and Blind People .............................................. 11-14
School District Code List                                       (See Form MI-1040CR-2, line 4.)
Michigan public school districts are listed alphabetically with code number to the left of the names. When more than one district has the same name,
the city or county name in parentheses helps you choose the right district. Residents: Choose the code for the district where you lived December
31, 2006. Call your local assessor or treasurer if you do not know your school district name. Nonresidents: Enter "10000" in the code box.

31020   Adams Twp.                      31030   Calumet                        40060   Excelsior (1)                63220   Huron Valley
46020   Addison                         30010   Camden-Frontier                68030   Fairview                     58070   Ida
46010   Adrian                          74040   Capac                          63200   Farmington                   44060   Imlay City
58020   Airport                         25080   Carman-Ainsworth               18020   Farwell                      82080   Inkster
79010   Akron-Fairgrove                 55010   Carney-Nadeau                  03050   Fennville                    16050   Inland Lakes
05010   Alba                            79020   Caro                           25100   Fenton                       34010   Ionia
13010   Albion                          73030   Carrollton                     63020   Ferndale                     34360   Ionia Twp. (2)
01010   Alcona                          59020   Carson City-Crystal            50090   Fitzgerald                   22010   Iron Mountain
74030   Algonac                         76070   Carsonville-Pt. Sanilac        82180   Flat Rock                    27020   Ironwood
03030   Allegan                         32030   Caseville                      25010   Flint                        52180   Ishpeming
82020   Allen Park                      79030   Cass City                      25120   Flushing                     29060   Ithaca
70040   Allendale                       14010   Cassopolis                     40020   Forest Area
29010   Alma                                                                                                        38170   Jackson
                                        41070   Cedar Springs                  41110   Forest Hills
44020   Almont                                                                                                      58080   Jefferson (Monroe)
                                        50010   Center Line                    36015   Forest Park
04010   Alpena                          05035   Central Lake                                                        70175   Jenison
                                                                               19070   Fowler                       69030   Johannesburg-Lewiston
50040   Anchor Bay                      59125   Central Montcalm               47030   Fowlerville
81010   Ann Arbor                                                                                                   30030   Jonesville
                                        75030   Centreville                    73190   Frankenmuth
06010   Arenac Eastern                  15050   Charlevoix                     10025   Frankfort-Elberta            39010   Kalamazoo
50050   Armada                          23030   Charlotte                      50100   Fraser                       51045   Kaleva Norman Dickson
07010   Arvon Twp.                      31050   Chassell Twp.                                                       40040   Kalkaska
                                                                               53030   Free Soil
29020   Ashley                          16015   Cheboygan                                                           25110   Kearsley
                                                                               73200   Freeland
13050   Athens                          81040   Chelsea                        62040   Fremont                      41140   Kelloggsville
25130   Atherton                        73110   Chesaning Union                61080   Fruitport                    41145   Kenowa Hills
60010   Atlanta                         54025   Chippewa Hills                                                      41150   Kent City
                                                                               29050   Fulton
06020   Au Gres Sims                    50080   Chippewa Valley                                                     41160   Kentwood
02010   AuTrain-Onota                                                          39050   Galesburg-Augusta            28090   Kingsley
                                        32040   Church
63070   Avondale                        18010   Clare                          11160   Galien Twp.                  79080   Kingston
                                        63090   Clarenceville                  82050   Garden City
32010   Bad Axe                                                                69020   Gaylord                      07040   L’Anse
43040   Baldwin                         63190   Clarkston                                                           50140   L’Anse Creuse
                                                                               25070   Genesee
80020   Bangor (Van Buren)              63270   Clawson                                                             78040   Laingsburg
                                        39020   Climax-Scotts                  72010   Gerrish-Higgins
80240   Bangor Twp. (8)                                                        82290   Gibraltar                    57020   Lake City
09030   Bangor Twp.                     46060   Clinton                                                             25200   Lake Fenton
                                                                               21025   Gladstone
07020   Baraga Twp.                     50070   Clintondale                                                         31130   Lake Linden Hubbell
                                                                               26040   Gladwin
21090   Bark River-Harris               25150   Clio                                                                63230   Lake Orion
                                        12010   Coldwater                      45010   Glen Lake
19100   Bath                                                                   03440   Glenn                        50120   Lake Shore (Macomb)
13020   Battle Creek                    56030   Coleman                                                             11030   Lakeshore (Berrien)
                                                                               80110   Gobles
09010   Bay City                        32260   Colfax Twp. (1F)                                                    13090   Lakeview (Calhoun)
                                                                               41120   Godfrey-Lee
37040   Beal City                       11330   Coloma                                                              50130   Lakeview (Macomb)
                                        75040   Colon                          41020   Godwin Heights
51020   Bear Lake                                                              25050   Goodrich                     59090   Lakeview (Montcalm)
15010   Beaver Island                   38040   Columbia                                                            25280   Lakeville
                                                                               25030   Grand Blanc
26010   Beaverton                       39030   Comstock                                                            34090   Lakewood
                                                                               70010   Grand Haven
58030   Bedford                         41080   Comstock Park                                                       63280   Lamphere
                                                                               23060   Grand Ledge
25240   Beecher                         38080   Concord                                                             33020   Lansing
                                        75050   Constantine                    41010   Grand Rapids
34080   Belding                                                                41130   Grandville                   44010   Lapeer
05040   Bellaire                        70120   Coopersville                                                        80130   Lawrence
                                                                               62050   Grant
23010   Bellevue                        78100   Corunna                                                             80140   Lawton
                                                                               42030   Grant Twp. (2)
25060   Bendle                          80040   Covert                                                              45020   Leland
                                        20015   Crawford AuSable               38050   Grass Lake
25230   Bentley                                                                59070   Greenville                   49040   Les Cheneaux
11010   Benton Harbor                   82230   Crestwood                                                           33100   Leslie
                                                                               82300   Grosse Ile Twp.
10015   Benzie County Central           76080   Croswell-Lexington                                                  81070   Lincoln
                                                                               82055   Grosse Pointe
63050   Berkley                         33040   Dansville                      39065   Gull Lake                    82090   Lincoln Park
34140   Berlin Twp. (3)                 25140   Davison                        52040   Gwinn                        25250   Linden
11240   Berrien Springs                 82030   Dearborn                                                            30040   Litchfield
27010   Bessemer                        82040   Dearborn Heights (7)           11670   Hagar Twp. (6)               24030   Littlefield
21065   Big Bay De Noc                  80050   Decatur                        35020   Hale                         82095   Livonia
62470   Big Jackson                     76090   Deckerville                    03100   Hamilton                     41170   Lowell
54010   Big Rapids                      46070   Deerfield                      82060   Hamtramck                    53040   Ludington
73170   Birch Run                       08010   Delton-Kellogg                 31010   Hancock
                                                                               38100   Hanover-Horton               49110   Mackinac Island
63010   Birmingham                      17050   Detour                                                              16070   Mackinaw City
46040   Blissfield                      82010   Detroit                        32060   Harbor Beach
                                                                               24020   Harbor Springs               46090   Madison (Lenawee)
63080   Bloomfield Hills                19010   DeWitt                                                              63140   Madison (Oakland)
32250   Bloomfield Twp. (7F)            81050   Dexter                         13070   Harper Creek
                                                                               82320   Harper Woods                 05070   Mancelona
80090   Bloomingdale                    31100   Dollar Bay-Tamarack City                                            81080   Manchester
49020   Bois Blanc Pines                14020   Dowagiac Union                 18060   Harrison
                                                                               64040   Hart                         51070   Manistee
15020   Boyne City                      44050   Dryden                                                              77010   Manistique
15030   Boyne Falls                     58050   Dundee                         80120   Hartford
                                                                               47060   Hartland                     83060   Manton
63180   Brandon                         78030   Durand                                                              23065   Maple Valley
11210   Brandywine                                                             33060   Haslett
                                        74050   East China                     08030   Hastings                     13095   Mar Lee
29040   Breckenridge                    50020   East Detroit                                                        14050   Marcellus
22030   Breitung Twp.                                                          63130   Hazel Park
                                        41090   East Grand Rapids              73210   Hemlock                      67050   Marion
73180   Bridgeport-Spaulding            38090   East Jackson                                                        76140   Marlette
11340   Bridgman                                                               62060   Hesperia
                                        15060   East Jordan                    82070   Highland Park                52170   Marquette
47010   Brighton                        33010   East Lansing                                                        13110   Marshall
17140   Brimley                                                                60020   Hillman
                                        34340   Easton Twp. (6)                30020   Hillsdale                    03060   Martin
46050   Britton-Macon                   23050   Eaton Rapids                                                        74100   Marysville
12020   Bronson                                                                70020   Holland
                                        11250   Eau Claire                     63210   Holly                        33130   Mason (Ingham)
76060   Brown City                      82250   Ecorse                                                              58090   Mason (Monroe)
11310   Buchanan                                                               33070   Holt
                                        14030   Edwardsburg                    61120   Holton                       53010   Mason County Central
28035   Buckley                         05060   Elk Rapids                                                          53020   Mason County Eastern
73080   Buena Vista                                                            13080   Homer
                                        32050   Elkton-Pigeon-Bay Port Laker   03070   Hopkins                      80150   Mattawan
56020   Bullock Creek                   05065   Ellsworth                                                           79090   Mayville
75020   Burr Oak                                                               72020   Houghton Lake
                                        31070   Elm River Twp.                 31110   Houghton-Portage             57030   McBain
02020   Burt Twp.                       49055   Engadine                                                            82045   Melvindale-North Allen Park
78020   Byron                                                                  47070   Howell
                                        21010   Escanaba                       46080   Hudson                       74120   Memphis
41040   Byron Center                    09050   Essexville-Hampton                                                  75060   Mendon
                                                                               70190   Hudsonville
83010   Cadillac                        67020   Evart                          82340   Huron
41050   Caledonia                       66045   Ewen-Trout Creek
Michigan Department of Treasury                                                                                                          PRSRT STD
Lansing, MI 48922
                                                                                                                                    U.S. POSTAGE PAID
                                                                                                                                    Mich. Dept. of Treasury

                                    Review this label. If the information is correct, place the label in the address block on your tax return. If any information
                                    is incorrect, do not use this label. Write the correct information on the return. If you use a tax preparer, take this book
                                    to your preparer and ask him or her to use this label. Using this label will help shorten the processing time of your return.

55100   Menominee                 19125   Pewamo-Westphalia                    58100    Summerfield
56050   Meridian                  17090   Pickford                             02080    Superior Central
                                                                                        Suttons Bay
                                                                                        Swan Valley
                                                                                                                        Treasury Offices
38120   Michigan Center           67055   Pine River                           25180    Swartz Creek
21135   Mid Peninsula             30060   Pittsford
56010   Midland                   03010   Plainwell
                                                                               48040    Tahquamenon                     Commonly used forms are
                                                                               35030    Tawas
81100   Milan                     82100   Plymouth-Canton                      82150    Taylor                          available at Treasury offices
79100   Millington                63030   Pontiac
68010   Mio-Au Sable              32130   Port Hope
                                                                               46140    Tecumseh                        listed below. (Treasury
                                                                               13130    Tekonsha
61060   Mona Shores               74010   Port Huron                           08050    Thornapple Kellogg              office staff do not prepare
58010   Monroe                    39140   Portage                              75080    Three Rivers                    tax returns.)
59045   Montabella                34110   Portland                             28010    Traverse City
61180   Montague                  71060   Posen                                82155    Trenton
25260   Montrose                  23090   Potterville                          59080    Tri County
49070   Moran Twp.                52100   Powell Twp.                          63150    Troy                            DETROIT, 48202-6060
46100   Morenci
                                  12040   Quincy                               32170    Ubly
54040   Morley Stanwood                                                                                                 Cadillac Place, Suite 2-200
78060   Morrice                   21060   Rapid River                          13135    Union City
50160   Mt. Clemens               61210   Ravenna                              79145    Unionville-Sebewaing            3060 W. Grand Blvd.
25040   Mt. Morris                30070   Reading                              50210    Utica
37010   Mt. Pleasant              82110   Redford Union                        82430    Van Buren                       DIMONDALE*
02070   Munising                  67060   Reed City                            50220    Van Dyke
61010   Muskegon                  79110   Reese                                69040    Vanderbilt
                                                                                                                        7285 Parsons Drive
61020   Muskegon Heights          61220   Reeths-Puffer                        38020    Vandercook Lake                 (*NOT a mailing address)
                                  52110   Republic-Michigamme                  79150    Vassar
38130   Napoleon
                                  50180   Richmond                             32650    Verona Twp. (1F)
52090   Negaunee                                                                                                        ESCANABA, 49829
                                  82120   River Rouge                          59150    Vestaburg
11200   New Buffalo               11033   River Valley
50170   New Haven                                                              39170    Vicksburg                       State Office Building, Room 7
                                  82400   Riverview
78070   New Lothrop
                                  63260   Rochester                            27070    Wakefield-Marenisco             305 Ludington St.
62070   Newaygo                                                                30080    Waldron
52015   N.I.C.E. (Ishpeming)
                                  41210   Rockford                                                                      (open 8 - 12 only)
                                  71080   Rogers City                          64090    Walkerville
11300   Niles                     50190   Romeo                                63290    Walled Lake
30050   North Adams - Jerome
                                  82130   Romulus                              50230    Warren                          FLINT, 48502
44090   North Branch                                                           50240    Warren Woods
55115   North Central
                                  50030   Roseville                                                                     State Office Building, 7th Floor
                                  63040   Royal Oak                            63300    Waterford
22045   North Dickinson           17110   Rudyard                              27080    Watersmeet Twp.                 125 E. Union St.
32080   North Huron                                                            11320    Watervliet
61230   North Muskegon            73010   Saginaw City
45040   Northport                 73040   Saginaw Twp.
                                                                               33215    Waverly                         GRAND RAPIDS, 49503
                                                                               03040    Wayland Union
41025   Northview                 81120   Saline                               82160    Wayne-Westland                  State Office Building, 2nd Floor
82390   Northville                46130   Sand Creek
                                  76210   Sandusky
                                                                               33220    Webberville                     350 Ottawa Ave., NW
38140   Northwest                                                              52160    Wells Twp.
22025   Norway-Vulcan             34120   Saranac                              63160    West Bloomfield
75100   Nottawa                   03080   Saugatuck                            65045    West Branch-Rose City           STERLING HEIGHTS, 48314
63100   Novi                      17010   Sault Ste. Marie                     36025    West Iron County                41300 Dequindre Rd., Suite 200
                                  39160   Schoolcraft                          70070    West Ottawa
63250   Oak Park                  64080   Shelby
61065   Oakridge                                                               38010    Western
33170   Okemos
                                  37060   Shepherd                             82240    Westwood                        TRAVERSE CITY, 49684
                                  32610   Sigel Twp.(3)                        25210    Westwood Heights                701 S. Elmwood Ave.
23080   Olivet                    32620   Sigel Twp. (4)
71050   Onaway                                                                 62090    White Cloud                     (open 8 - 12 only)
                                  32630   Sigel Twp. (6)                       75070    White Pigeon
23490   Oneida Twp. (3)
                                  11830   Sodus Twp. (5)                       66070    White Pine
51060   Onekama
                                  80010   South Haven                          17160    Whitefish
46110   Onsted                    50200   South Lake
66050   Ontonagon                                                              58110    Whiteford
                                  63240   South Lyon                           61240    Whitehall
61190   Orchard View
35010   Oscoda
                                  82140   South Redford                        81140    Whitmore Lake                     Point. Click. File.
                                  63060   Southfield                           35040    Whittemore Prescott
03020   Otsego                    82405   Southgate
19120   Ovid-Elsie                                                             33230    Williamston
                                  41240   Sparta                               81150    Willow Run
32090   Owendale-Gagetown
                                  70300   Spring Lake                          16100    Wolverine
78110   Owosso
                                  38150   Springport                           82365    Woodhaven-Brownstown
63110   Oxford                    73240   St. Charles                          82170    Wyandotte
34040   Palo                      49010   St. Ignace                           41026    Wyoming
39130   Parchment                 19140   St. Johns
80160   Paw Paw                   11020   St. Joseph                           74130    Yale
76180   Peck                      29100   St. Louis                            81020    Ypsilanti
24040   Pellston                  06050   Standish-Sterling                    70350    Zeeland                           www.MIfastfile.org
13120   Pennfield                 31140   Stanton Twp.
64070   Pentwater                 55120   Stephenson
78080   Perry                     33200   Stockbridge
24070   Petoskey                  75010   Sturgis

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