MI-1040 CR-2 Book, 2004 Michigan Homestead Property Tax C by yzc11728

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									                    Homestead Property
MICHIGAN 1040CR-2   Tax Credit Claim for
                    Veterans and Blind
                    Forms and Instructions

                    Filing Deadline
                    April 15, 2005

                    Visit Treasury’s Web Site at

                      e-file: Secure, Fast and Convenient,
                      and it May Be Free!
                      E-file your Michigan Homestead Property Tax Credit Claim for Veterans
                      and Blind People (Form MI-1040CR-2) with or without an MI-1040
                      form and get your refund faster. Visit our Web site at
                      www.MIfastfile.org to find an authorized e-file provider near you, a
                      list of resources offering this service, and information on free e-file

                                      Use Direct Deposit
                                      Your refund is deposited directly into your account at
                                      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 Treasury Department is holding funds for you or
                      your family, visit our Web site at

2004                                Jennifer M. Granholm, Governor
                                     Jay B. Rising, State Treasurer                             1
Amending ......................................... 5      Forms ......................................... 11-14    Property taxes that can
Assistance ...................................... 2-3     Home used for business ................... 5               be claimed for credit .................. 4-5
Bought or sold a home ..................... 5             Household income defined ............... 4               Qualifying for a credit ................... 3-4
Cooperative housing ......................... 5           Household income limits .................. 4             Part-year residents ............................ 6
Common errors ................................. 3         Income property ............................... 5        Rent ................................................... 5
Credit limitations .............................. 4       Line-by-line instructions ............. 7-10             Room and board ............................... 5
Deceased claimants .......................... 6           Married, filing separately ................. 7           School district code list ............. 15-16
Delay paying property tax ................ 4              Married in 2004 ................................ 6       Separated, credit calculation.......... 6-7
Direct Deposit ................................... 9      Mobile homes ................................... 5       Service fee housing .......................... 5
Divorced, credit calculation .......... 6-7               Moving ............................................. 5   Shared housing ................................. 7
Due date ............................................ 4   Nursing homes .................................. 6       Subsidized housing ........................... 5
Duplexes ........................................... 5    Owner-occupied income property .... 5                    Tax-exempt housing ......................... 5
Farmland ........................................... 5

                                                          Helpful Information
                    Treasury is committed to fair, consistent and courteous customer service.
We are pleased to offer the following services available 24                              181         Home Electronic Filing
hours a day, 7 days a week.                                                              192         Direct deposit of refund; routing number
Note: To get return information using the “Internet” and                                 361         Farmland Preservation Credit
“Telephone” options below (excluding “Tele-Help”), you                                   331         Home Heating Credit
must have the primary filer’s Social Security number and                                 411         Homeowner’s Principal Residence Exemption
adjusted gross income or household income.                                               411         Homestead Exemption Affidavit
                                                                                         311         Homestead Property Tax Credit
              Internet                                                                   351         Household income and adjusted gross income,
              www.michigan.gov/iit                                                                   difference between
           You can access the Department of Treasury Web                                 131         Refund offsets
site to: (1) check the date Treasury is currently processing                             121         Requesting a copy of your return
returns, (2) check if your refund has been issued, and                                   151         Residency
when, for the current year and three prior years, (3) ask                                191         Tax due, penalty and interest
Treasury a question, (4) request copies of returns filed,                                321         Special situations for property tax credits
and (5) order copies of current and prior year tax forms.                                111         Where to go for help
Visit our Web site at www.michigan.gov/iit to access these                               141         Who must file/how to file an income tax return
service options. Frequently Asked Questions are also                                     If you need help completing your credit form, contact your
available.                                                                               local senior citizen center or community service agency to
                                                                                         find out if there is a volunteer tax assistance program avail-
                Telephone                                                                able. You may also want to contact your local library to see
                1-800-827-4000                                                           if it has a copy of the tax preparation video that was distrib-
            Call the Computerized Return Information System                              uted to libraries throughout the state.
(CRIS) to: (1) check the date Treasury is currently processing
returns, (2) check if your refund has been issued, and when,                                            Forms
for the current year and three prior years, (3) check estimated                                         Internet: Forms are available on our Web site
payments, and (4) order copies of current and prior year tax                                            at www.michigan.gov/treasury.
forms.                                                                                   Phone: Call toll-free 1-800-827-4000 to have tax forms
Tele-Help: For prerecorded information about income tax                                  mailed to you.
and tax credit topics, select menu option “1” and then “4” and                           Public Offices (available during regular business hours):
enter the appropriate code number:                                                       Commonly used forms are available at Treasury offices
Tele-Help code numbers and topics                                                        (see back cover), most public libraries, Northern Michigan
112    Address changes                                                                   post offices, Michigan Secretary of State branch offices,
151    Deceased taxpayers                                                                and Family Independence Agency branch offices.
171    Electronic Filing                                                                 Persons who are deaf, hard of hearing or have a
2                                                                                        speech impairment may call 517-636-4999 (TTY).
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:
school 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
                                                                     • Transposing numbers in the Social Security number
married, filing jointly may receive an Income Allocation
                                                                     • Entering figures on the wrong lines
to Non-Obligated Spouse form (743). Completing and
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
                                                                     • Leaving the FIP line blank (line 24), entering the wrong
Review the label on the back cover of this book. If your
                                                                     amount of FIP assistance, or entering the household
name and address are correct, place the label on the top
                                                                     income subtotal on this line
of page 1 of your return. If the information on your label
                                                                     • Reporting two years of property taxes or special
is not correct, do not use the label. Enter the correct
information on your return. Using the label will shorten
                                                                     • Filing multiple returns for the same tax year.
the processing time of your return.

FIA/FIP Benefits Worksheet                                           Where to Mail Your Claim
If you received Family Independence Program (FIP)                    Mail your claim to:
assistance or other Family Independence Agency (FIA)                            Michigan Department of Treasury
benefits in 2004, you will need to complete the FIP/FIA                         Lansing, MI 48956
Worksheet on page 8. Carry the amount from your                      Do not mail your 2004 claim in the same envelope with a
Worksheet to line 30 on your MI-1040CR-2.                            claim for any other tax year or the processing of your
                                                                     2004 claim will be delayed. Mail your 2004 claim in a
                                                                     separate envelope.

       General Information About the Homestead Property Tax Credit

 This booklet is intended as a guide to help    conduct matches against benefit           occupant as well as the owner or
 you complete your claim; it does not take      income provided by the Social             renter. Your homestead can be a
 the place of the law. If you are required to   Security Administration and other         rented apartment or a mobile home
 file a Michigan Individual Income Tax
 Return (Form MI-1040), wait until you
                                                sources to verify the accuracy of the     on a lot in a mobile home park. A
 complete that form then file your credit       home heating and property tax credit      vacation home or income property is
 claim with it.                                 claims filed and to deter fraudulent      not considered your homestead.
                                                filing(s).                                Your homestead is in your state of
A Homestead Property Tax Credit
                                                                                          domicile. Domicile is the place
Claim for Veterans and Blind People             Who May Claim a Property Tax              where you have your permanent
(Form MI-1040CR-2) is included in               Credit                                    home. It is the place you plan to
this booklet. If you qualify based on           You may claim a property tax credit       return to whenever you go away.
the information below, complete this            if all of the following apply:            Even if you spend the winter in a
form and the Homestead Property
                                                • You were a Michigan resident at         southern state, your domicile is still
Tax      Credit     Claim      (Form
                                                least six months of 2004.                 in Michigan. College students and
MI-1040CR). File the form that
                                                • Your homestead is located in            others whose permanent homes are
gives you the larger credit.
                                                Michigan.                                 not in Michigan are not Michigan
The request for your Social Security                                                      residents. Domicile continues until
                                                • You pay property taxes or rent on
number(s) is authorized under United                                                      you establish a new permanent
                                                your Michigan homestead.
States Code (USC) Section 42.                                                             home.
Social Security numbers are used by             You can have only one homestead
the Department of Treasury to                   at a time and you must be the                                                 3
                                           If you rent your home, your credit        • Money        received      from   a
Who May File the MI-1040CR-2
                                           depends on how much rent you pay,         government unit to repair or improve
You may file the MI-1040CR-2 if you        an allowance for your filing category     your homestead
are:                                       and the millage rate on the rented        • Surplus food or food stamps
• A veteran with a service-connected       property. The millage rate is the total   • State and city income tax refunds
disability or veteran’s surviving          millage levied by your city or            and homestead property tax credits
spouse                                     township, county and school district.     • Chore service payments. (These
• A surviving spouse of a veteran          If you do not know the rate, contact      payments are income to the provider
deceased in service                        your local treasurer.                     but not income to the person
• A veteran of wars before World           Your credit cannot be more than           receiving the service.)
War I, a pensioned veteran, a              $1,200.                                   • The first $300 from gambling,
surviving spouse of these veterans, or                                               bingo, lottery, awards or prizes
in active military, whose household        When to File                              • The first $300 in gifts, cash or
income is less than $7,500                 If you do not have to file a Michigan     expenses paid on your behalf by a
• A surviving spouse of a                  Individual Income Tax Return (Form        family member or friend
nondisabled or nonpensioned veteran        MI-1040), you may file your credit        • Amounts deducted from Social
of the Korean War, World War II or         claim as soon as you know your            Security or Railroad Retirement
World War I whose household                household income and property taxes       benefits for Medicare premiums
income is less than $7,500                 levied in 2004. If you are required to    • Life, health and accident insurance
• Blind and own your homestead.            file a Michigan income tax return,        premiums paid by your employer.
If you are blind and rent your             your credit claim should be attached      However, if you pay medical
homestead, claim your credit on Form       to your tax return and filed by           insurance or Health Maintenance
MI-1040CR as a totally and                 April 15, 2005.                           Organization (HMO) premiums for
permanently disabled person. See                                                     you or your family, you may deduct
page 2 if you need an MI-1040CR.           Delaying Payment of Your                  the cost from household income
                                           Property Taxes                            • Loan proceeds
Household Income Limits                    Senior citizens, disabled people,         • Inheritance from a spouse
Household income cannot be more            veterans, surviving spouses of            • Life insurance benefits from a
than $7,500 for some military              veterans, and farmers may be able to      spouse.
personnel. See line 6 on Form              delay paying property taxes.
MI-1040CR-2 for more information.          Contact your local or county treasurer    Property Taxes That Can Be
If your income is over the limit for       for more information about delaying       Claimed for Credit
Form MI-1040CR-2, you may qualify          payment of your property taxes.           Ad valorem property taxes levied on
for a credit using Form MI-1040CR.                                                   your homestead in 2004, including
Taxpayers with household income            Household Income                          collection fees up to 1 percent of the
over $82,650 are not eligible for a        Household income is the total income      taxes, can be claimed no matter when
credit in any category. The computed       (taxable and nontaxable) of both          you pay them. You may add to your
credit (line 11) is reduced by 10          spouses or of a single person             2004 taxes the amount of property
percent for every $1,000 (or part of       maintaining a household. It is your       taxes billed in 2004 from a corrected
$1,000) that household income              federal adjusted gross income (AGI),      or supplemental tax bill. You must
exceeds $73,650. If filing a part-year     plus all income exempt or excluded        deduct from your 2004 property
return, you must annualize your            from AGI.                                 taxes any refund of property taxes
income to determine if the income          Household income does NOT                 received in 2004 that was a result of a
limitation applies. See instructions for   include:                                  corrected tax bill from a previous
annualizing on page 9.                     • Payments received by participants       year.
                                           in the foster grandparent or senior       Do not include:
Property Tax Credit Limits                 companion program
If you own your home, your credit is                                                 • Delinquent property taxes (e.g.,
                                           • Energy assistance grants                2003 property taxes paid in 2004)
based on the 2004 property taxes           • Government payments to a third
levied on your home, the taxable                                                     • Penalty and interest on late
                                           party. For example, payments made         payment of property tax
value of your homestead and the            by the FIA to a provider of a service.
allowance for your filing category.                                                  • Delinquent water or sewer bills
                                           Note: If payment is made from             • Property taxes on cottages or
See Table 1 on page 10 for your
                                           money withheld from your benefit,         second homes
allowance. If you do not know the
                                           the payment is part of household          • Most special assessments for
taxable value of your homestead,
                                           income. For example, the FIA may          drains, sewers, and roads do not meet
contact your local treasurer.
                                           pay your rent directly to the landlord.   specific tests and may not be
included. You may include special          • If your gross receipts from farming     amount you pay. Do not include the
assessments only if they are levied        are greater than your household           federal subsidy amount.
using a uniform millage rate, are          income, you can claim all of your         • Mobile home park resident,
based on taxable value, and are either     farmland taxes including taxes on         claim the $3 per month specific tax
levied in the entire taxing jurisdiction   unoccupied farmland. Do not include       plus 20 percent of the balance of rent
or they are used to provide police, fire   taxes on farmland that is not adjacent    paid.
or advanced life support services and      or contiguous to your home and that       • If you are a cooperative housing
are levied township-wide, except for       you rent or lease to another person.      corporation resident member, claim
all or a portion of a village.             • If gross receipts from farming are      your share of the property taxes on
Home used for business. If you use         less than your household income and       the building. If you live in a
part of your home for business, you        you have lived in your home more          cooperative where residents pay rent
can claim the property taxes on the        than 10 years, you can claim the taxes    on the land under the building, you
living area of your homestead but not      on your home and the farmland adja-       may also claim 20 percent of that land
the property taxes on the portion used     cent and contiguous to your home.         rent. (Do not take 20 percent of your
for your business.                         • If gross receipts from farming are      total monthly payment.)
                                           less than your household income and       • When you pay room and board in
Owner-occupied duplexes. When
                                           you have lived in your home less than     one fee, you must also determine your
both units are equal, you are limited
                                           10 years, you may claim the taxes on      tax to claim for credit based on square
to 50 percent of the tax on both units.
                                           your home and the five acres of           footage. For example, you pay $750 a
Owner-occupied income property.            farmland adjacent and contiguous to       month for room and board. You
Apartment building owners who live         your home.                                occupy 600 square feet of a 62,000
in one of the units, or single family
                                           You may not claim rent paid for va-       square foot apartment building. The
homeowners who rent a room(s) to a
                                           cant farmland when computing your         landlord pays $54,000 in taxes per
tenant(s) must do two calculations to
                                           property tax credit claim.                year.
figure the tax they can claim and base
their credit on the lower amount.          Include any farmland preservation tax     Step 1: 600/62,000 = .0097
First, subtract 20 percent of the rent     credit in your household income.          Step 2: $54,000 x .0097 = $524 taxes
collected from the tax claimed for         Enter the amount of credit you            you can claim for credit
credit. Second, reduce the tax             received in 2004 on line 18 or include
claimed for credit by the amount of        it in net farm income on line 16.         Amending Your Claim
tax claimed as rental expense on your      Homestead property tax credits are        Use the MI-1040X form and attach a
U.S. 1040.                                 not included in household income. If      copy of your corrected MI-1040CR-2
For example, your home has an              you included this amount in your          claim. You must do this within four
upstairs apartment that is rented to a     taxable farm income, subtract it from     years of the due date of your original
tenant for $395 a month. Total             household income.                         income tax return.
property taxes on your home are
                                           Rent That Can Be Claimed                  If You Moved in 2004
$2,150. Of this amount, $858 is
                                           for Credit
claimed as rental expense. The                                                       Residents who temporarily lived
calculations are as follows:               You must be under a lease or rental       outside Michigan may qualify for a
                                           contract to claim rent for credit. In     credit if Michigan remained their
Step 1:                                    most cases, 20 percent of rent paid is    state of domicile. Personal belongings
$395 x 12 = $4,740 annual rent             considered property tax that can be       and furnishings must have remained
$4,740 x .20 = $948 taxes attributable     claimed for credit. The following are     in the Michigan homestead and the
to the apartment                           exceptions:                               homestead must not have been rented
$2,150 total taxes - $948 = $1,202         • If you live in housing on which         or sublet during the temporary
taxes attributable to your homestead       service fees are paid instead of taxes,   absence. (See the definition of
Step 2:                                    10 percent of your rent is eligible for   domicile on page 3.)
$2,150 total taxes - $858 taxes            credit. If the landlord says your share   If you bought or sold your home,
claimed as a business deduction =          is less than 10 percent, use the amount   you must prorate your taxes.
$1,292 taxes attributable to your          the landlord gives you.                   Complete lines 31-41 to determine
homestead                                  • If your housing is exempt from          taxes that can be claimed for credit.
Your taxes that can be claimed for         property tax and no service fee is        Use only the taxes levied in 2004 on
credit are $1,202, the smaller of the      paid, you are not eligible for credit.    each Michigan homestead, then
two computations.                          This includes university- or college-     prorate those taxes based on the days
                                           owned housing.                            of occupancy. Do not include taxes
Farmers. Include farmland taxes in
your property tax credit claim if any      • If your housing costs are               on out-of-state property.
of the following conditions apply:         subsidized, base your claim on the
                                           names and Social Security numbers on
Married During 2004                        the form, and write “DECD” after the        Separated and Filing a Joint
Complete lines 31-41 to prorate taxes      deceased’s name. Sign the return and        Return With Your Spouse
for the period of time each spouse         write “filing as surviving spouse” in       Your claim must be based on the tax
occupied his or her home. Complete         the deceased’s signature block. Enter       or rent for 12 months on only one
lines 42-53 if one spouse rented part      the date of death in the “Deceased          home. The household income must be
of the year. Combine each spouse’s         Taxpayers” box on the bottom of page        the combined income of both spouses
share of taxes or rent for the period of   2. Include the deceased’s income in         for the entire year.
time he or she lived in separate           household income. See the “Deceased
homesteads. Then add the prorated          Taxpayers Chart of Examples,” page          Filing Separate Federal and
share of taxes or rent for the time you    10, example A.                              State Returns and Maintaining
lived together in your marital home.                                                   Separate Homesteads
                                           If filing as a personal representative
Write “Married in 2004” and the date                                                   You may each claim a credit. Each
                                           or claimant to the refund of a single
of your marriage next to line 41. This                                                 credit is based on the individual taxes
                                           deceased taxpayer(s), you must attach
applies only to homes located in                                                       or rent and individual income for each
                                           a Statement of Person Claiming
Michigan and to couples who married                                                    person.
                                           Refund Due a Deceased Taxpayer
during 2004.
                                           (U.S. 1310) or Michigan Claim for           Separated or Divorced in 2004
Part-year Residents                        Refund Due a Deceased Taxpayer
                                           (MI-1310). Enter the deceased’s name        Figure your credit based on the taxes
If you lived in Michigan at least six      in the Filer’s Name field and the           you paid together before your
months during the year, you may be         representative’s or claimant’s name         separation plus taxes you paid
entitled to a partial credit. You must     and title in the Spouse’s Name field.       individually after your separation.
include all income received as a           See the “Deceased Taxpayers Chart of        Attach a schedule showing your
Michigan resident in household             Examples,” page 10, examples B or           computation.
income. Complete lines 31-41 to                                                        Example: Bob and Susan separated
                                           C. A claimant must prorate to the date
determine the taxes eligible to be         of death as noted in the following          on October 2, 2004. The annual taxes
claimed for credit on your Michigan        paragraph.                                  on the home they owned were $1,860.
homestead.                                                                             Susan continued to live in the home,
                                           The personal representative or
                                                                                       and Bob moved to an apartment on
Residents of Nursing Homes                 claimant claiming a credit for a single
                                                                                       October 2 and paid $350 per month
and Other Adult Care Homes                 deceased person or on a jointly filed
                                                                                       rent for the rest of the year. Susan
If you are a resident of a nursing         credit if both filers became deceased
                                                                                       earned $20,000 and Bob earned
home, adult foster care home or home       during the 2004 tax year, must prorate
                                                                                       $25,000. They lived together for 275
for the aged, file an MI-1040CR to         taxes to the date of death. Complete
                                           lines 33-41 to prorate the property         days.
obtain the maximum credit you are
                                           taxes or lines 42-53 if taxpayer paid       Step 1: Calculate the prorated income
entitled to. The form and instructions
                                           rent. Annualize household income.           for each spouse for the 275 days they
for filing are in the 2004 Michigan
                                           (See the instructions for line 30 on        lived together. Divide each spouse’s
Individual Income Tax Forms and
                                           page 9.) Attach a copy of the tax bills     total income by 366 days then
Instructions booklet. To obtain the
                                           or rent receipts. If filing as a personal   multiply that figure by 275.
booklet, see “Forms” on page 2.
                                           representative or claimant of a             Susan ($20,000/366) x 275 = $15,027
Deceased Claimant’s Credit                 deceased taxpayer(s) for a jointly filed    Bob ($25,000/366) x 275 = $18,784
                                           return, you must attach a Statement of      Step 2: Add both prorated incomes
The estate of a taxpayer who died in
                                           Person Claiming Refund Due a                together to determine the total income
2004 (or 2005 before filing a claim)
                                           Deceased Taxpayer (U.S.1310) or             for the time they lived together.
may be entitled to a credit for 2004.
                                           Michigan Claim for a Refund Due a
The surviving spouse, other authorized                                                       $15,027 + $18,784 = $33,811
                                           Deceased Taxpayer (MI-1310). Enter
claimant, or personal representative                                                   Step 3: Divide each individual’s
                                           the names of the deceased persons in
can claim this credit. Use the                                                         prorated share of income by the total
                                           the Filer’s and Spouse’s Name fields
deceased’s Social Security number and                                                  income from Step 2 to determine the
                                           and the representative’s or claimant’s
the personal representative’s address.                                                 percentage of income attributable to
                                           name, title and address in the Home
If taxpayer died after December 31,                                                    each.
                                           Address field. See “Deceased
2003, enter the date of death in the
                                           Taxpayer Chart of Examples,” page 10,       Susan $15,027/$33,811 = 44%
“Deceased Taxpayers” box on the
                                           examples D or E.                            Bob     $18,784/$33,811 = 56%
bottom of page 2.
                                                                                       Step 4: Calculate the prorated taxes
The surviving spouse may file a joint
                                                                                       eligible for credit for the time they
claim with the deceased. Enter both
                                                                                       lived together. Divide the $1,860 by
6                                                                                      366 days then multiply by 275 days.
     ($1,860/366) x 275 = $1,398           52 to determine his share of rent.         portion of the credit, attach a copy of
Step 5: Calculate each individual’s        Each completes the remaining lines         the claim showing each spouse’s
share of the prorated taxes. Multiply      of the MI-1040CR-2 or MI-1040CR            share of the credit to each income tax
$1,398 by the percentages determined       according to the form instructions.        return. Enter your portion of the
in Step 3.                                                                            credit on line 31 of Form MI-1040.
                                           Married, Filing Separately
Susan $1,398 x 44% = $615
                                           Spouses who file separate Michigan         Single Adults Sharing a Home
Bob      $1,398 x 56% = $783
                                           income tax returns and share a             When two or more single adults share
Enter these amounts on line 36,            household are entitled to only one         a home, each may file a credit claim
column A, of your MI-1040CR-2.             property tax credit. Complete the          if each has contracted to pay rent or
Then complete lines 37-40.                 property tax credit claim jointly and      owns a share of the home. Each adult
Susan uses lines 33-40, column B, to       include income from both spouses in        should file an individual claim based
determine her share of taxes for the       household income. Divide the credit        on his or her household income and
remaining 91 days. Bob uses lines 42-      as you wish. If each spouse claims a       prorated share of taxes or rent paid.

                    Line-By-Line Instructions for Form MI-1040CR-2

Lines not listed are explained on the      taxable value, ask your local trea-        Line 15: Enter all annuity, pension
form.                                      surer. Farmers should include the          and IRA benefits and the name of the
Lines 1, 2 and 3: If you are filing        taxable value on all land that qualifies   payer. This should be the taxable
this form with an income tax return        for this credit.                           amount shown on your U.S. 1099-R.
(Form MI-1040), you do not need to         If you rent your homestead, you must       If no taxable amount is shown on your
enter your address on this form, but       complete Part 2 to determine the tax-      U.S. 1099-R, use the amount required
you must enter your name(s) and            able value of your homestead. You will     to be included in AGI. Enter zero if
Social Security number(s). If you are      need to know the total millage rate        all of your distribution is from your
married filing separate claims, enter      levied by your city or township. If you    contributions made with income
both Social Security numbers but do        do not know the rate, contact your lo-     previously included in AGI. Include
not enter your spouse’s name.              cal treasurer.                             reimbursement payments such as an
                                                                                      increase in a pension to pay for
Line 4: See pages 15 and 16.               Line 9: Read "Property Taxes That          Medicare charges. Also include the
                                           Can Be Claimed for Credit" on page 4       total amount of any lump sum
Line 5: If you and your spouse had a
                                           before you complete this line.             distribution including amounts
different residency status, check the
box that applies to each spouse.           Line 10: Divide your taxable value         reported on your U.S. 4972.
                                           allowance by the taxable value of          You must include any part of a
Property Tax and                           your home to determine your percent-       distribution from a Roth IRA that
Household Income                           age of tax relief. See example on          exceeds your total contributions to the
If you bought or sold your home or if      page 10.                                   Roth IRA regardless of whether this
you are a part-year resident, go to line                                              amount is included in AGI. Assume
31 of the MI-1040CR-2. Renters, go         Line 12: Enter all compensation            that all contributions to the Roth IRA
to line 42 of the MI-1040CR-2.             received as an employee. Include           are withdrawn first.
Include all taxable and nontaxable         strike pay, supplemental unemploy-
                                           ment benefits (SUB pay), deferred          Line 16: Enter the amount from U.S.
income you and your spouse received
                                           compensation, sick pay or long-term        Schedule F (farm income or loss).
in 2004. If your family lived in
                                           disability benefits, including income      Attach Schedule F.
Michigan and one spouse earned
wages outside Michigan, include the        protection insurance.                      Line 17: Enter all capital gains. This
income earned out-of-state in your         Line 14: Enter the total of the            is the total of short- and long-term
household income. (See “Who May            amounts from the following U.S.            gains, less short- and long-term losses
Claim a Property Tax Credit” on page       forms: Schedule C (business income         from your U.S. Schedule 1040D, line
3 and “Household Income” on                or loss), 4797 (other gain or loss),       16 (for gains) or line 21 (for losses).
page 4.)                                   and Schedule E (rents, royalties,          Include gains realized on the sale of
                                           partnerships, S corporations, estates      your residence regardless of your age
Line 8: If you own your homestead,
                                           and trusts). Include amounts from          or whether or not these gains are
enter the taxable value of your home-
                                           sources outside Michigan. Attach           exempt from federal income tax.
stead from your 2004 property tax
statement. If you do not know your         these schedules to your claim.
Line 18: Enter alimony received and       Also include such payments made on         • Any other adjustments to gross in-
other taxable income. Describe other      your behalf except government              come included on line 35 or your
taxable income. This includes:            payments made directly to an               2004 U.S. 1040.
                                          educational institution or subsidized      Also enter the amount of a net
• Awards, prizes, lottery, bingo and
                                          housing project.                           operating loss (NOL) deduction.
other gambling winnings over $300
                                                                                     Note: A deduction for a carryback or
(see “Household income does NOT           Line 23: Enter workers’ compensa-
                                                                                     carryforward of an NOL cannot
include:” on page 4).                     tion, service-connected disability
                                                                                     exceed federal modified taxable
• Farmland Preservation Tax Credits       compensation and pension benefits
                                                                                     income. Attach your Application for
if not included in farm income on         from the Veterans Administration.
                                                                                     a Net Operating Loss Refund (Form
line 16.                                  Veterans receiving retirement benefits
                                          should enter the benefits on line 15.
Line 19: Enter your Social Security,                                                 Line 27: Enter medical insurance or
Supplemental Security Income (SSI)        Line 24: Enter the total payments
                                                                                     HMO premiums you paid for yourself
and Railroad Retirement benefits.         made to your household by the FIA
                                                                                     and your family (not Medicare). In-
Include death benefits and amounts        and all other public assistance
                                                                                     clude medical insurance premiums
received for minor children or other      payments.       Your 2004 Annual
                                                                                     paid through post-tax payroll deduc-
dependent adults who live with you.       Statement(s) mailed by FIA in
                                                                                     tion. Include the portion of auto
Report the amount actually received.      January 2005 will show your total
                                                                                     insurance paid for medical coverage.
Do not include the amount deducted        FIA payments. Your statement(s)
                                                                                     Do not include insurance premiums
for Medicare.                             may include the following: FIP
                                                                                     deducted on line 26 or premiums paid
                                          assistance, State Disability Assistance
Line 20: Enter child support and all                                                 for income protection insurance, long-
                                          (SDA),       Refugee       Assistance,
care payments received as a foster                                                   term care or pre-tax pay.
                                          Repatriate Assistance and vendor
parent. Note: If you received a 2004      payments for shelter, heat and             Line 29: HOUSEHOLD INCOME is
Child Support Annual Statement            utilities. Note: If you received a         used only to compute your credit.
showing child support payments paid       2004 Child Support Annual                  Taxpayers with household income
to the Friend of the Court, enter the     Statement, subtract the amount of          over $82,650 are not eligible for a
child support portion here and attach a   child support payments entered on          credit in any category.
copy of the statement. Also see           line 20 from the total FIA payments
line 24.                                  and enter the difference here.             Credit Proration for FIP/FIA
Line 22: Enter other nontaxable                                                      Benefit Recipients
                                          Line 26: Enter total adjustments
income. This includes:                    from your U.S. 1040, line 35, or U.S.      If you received FIP assistance or
• Compensation for damages to             1040A, line 20. Identify any adjust-       other FIA benefits in 2004, prorate
character or for personal injury or       ments to income. These adjustments         your credit to reflect the ratio of
sickness.                                 reduce household income:                   income from other sources to your
• An inheritance (except an               • Educator expenses                        total household income. Do not
inheritance from your spouse).                                                       include amounts paid directly to the
                                          • Certain business expenses of
                                                                                     landowner on your behalf by a
• Proceeds of a life insurance policy     reservists, performing artists, and fee-
                                                                                     government agency. To prorate your
paid on the death of the insured          basis government officials (U.S. 2106
                                                                                     credit, complete your MI-1040CR-2
(except benefits from a policy on your    or U.S. 2106EZ)
                                                                                     form, lines 1-29 first, then use the
spouse).                                  • Payment to SEP, SIMPLE or quali-         information from your form to
• Death benefits paid by or on behalf     fied plans                                 complete the worksheet below.
of an employer.                           • Student loan interest
• The value over $300 in gifts of                                                       FIP/FIA Benefits Worksheet
                                          • Medical savings account deduction
cash, merchandise or expenses paid                                                   A. Amount from line 24
                                          • Health savings account deduction
on your behalf (rent, taxes, utilities,                                                  (FIP and other FIA benefits)      _______
                                          • Moving expenses into or within           B. Amount from line 29
food, medical care, etc.) from parents,
                                          Michigan                                       (Household Income) ............   _______
relatives or friends.
                                          • Tuition and fees                         C. Subtract line A from line B .      _______
• Minister’s housing allowance.
                                          • Deduction for self-employment tax        D. Divide line C by line B
• Amounts paid directly to you as a
                                          • Self-employed health insurance               and enter percentage here ....    _______
scholarship, stipend, grant or GI bill
                                          deduction                                  E. Amount from line 11
benefits.                                                                                (maximum $1,200) ..............   _______
• Reimbursements from dependent           • Forfeited interest penalty for
                                          premature withdrawal                       F. Multiply line E by line D.
care and/or medical care spending                                                    Enter here and carry amount
accounts.                                 • Alimony paid
                                                                                     to your MI-1040CR-2, line 30          _____
                                         government agency, unless payment                  See “Where to Mail Your Claim” on
Your Credit
                                         is made with money withheld from                   page 3. Keep a copy of this form and
Line 30: Enter the amount below that     your benefit.                                      all supporting documents for six
applies to you (maximum $1,200).                                                            years.
                                         IMPORTANT: If you rented your
• FIP and FIA recipients, enter          Michigan homestead(s) for the entire
amount from the worksheet, page 8.                                                          Direct Deposit
                                         year, complete lines 42-46. If you
                                                                                            First check with your financial
• Taxpayers who have household           rented your Michigan homestead(s)
                                                                                            institution to:
income over $82,650 are not eligible     for part of the year, complete lines
for a credit in any category. The        42-53.                                             • Ensure it will accept direct deposit.
computed credit (line 11) is reduced                                                        • Obtain the correct Routing Number
by 10 percent for every $1,000 (or       When You Have Finished                             (RTN) and Account Number.
part of $1,000) that your household      ? Sign your return                                 • If applicable, verify that it will
income exceeds $73,650. If you are                                                          allow a joint refund to be deposited
                                         Review your claim to make sure your
filing a part-year return (for a                                                            into an individual account.
                                         name(s), Social Security number(s),
deceased taxpayer or a part-year                                                            If we are unable to honor your request
                                         address and all other important
resident), you must annualize the                                                           for direct deposit, we will send you a
                                         information are on the claim.
household income to determine if the                                                        check.
credit reduction applies. If the         Your tax preparer must include the
                                                                                            a. Routing Number. Enter the nine-
annualized income is more than           name and address of the firm he or
                                                                                            digit RTN. The RTN is usually found
$73,650, enter annualized income on      she represents and preparer tax
                                                                                            between the symbols |: and |: on the
line 29 of Form MI-1040CR-2. If the      identification number, federal
                                                                                            bottom of your check (see check
annualized household income is less      employer identification number, or
                                                                                            sample below). The first two digits
than $73,650, no reduction is            Social Security number. Check the
                                                                                            must be 01 through 12 or 21 through
necessary. Then use actual household     box to indicate if Treasury may
income attributable to Michigan on       discuss your claim with your
                                         preparer.                                          b. Account Type. Check the box for
line 29. A surviving spouse filing a
                                                                                            checking or savings.
joint claim does not have to annualize   Attachments
the deceased spouse’s income.                                                               c. Account Number. Enter your
                                         Assemble your claim and attachments                bank account number up to 17
To annualize income (project what        in the following order and staple in               characters (both numbers and letters).
it would have been for a full year):     the upper-left corner.                             The account number is usually found
Step 1: Divide 366 by the number of      • Farmland credit (MI-1040CR-5)                    immediately to the right of the RTN
days the claimant lived or was a         • Schedule CR-5                                    on the bottom of your check (see
Michigan resident in 2004.               • Property tax credit (MI-1040CR-2)                check sample below). Include
                                         • Home heating credit (MI-1040CR-7)                hyphens but omit spaces and special
Step 2: Multiply the answer from
                                         • Qualified Adoption Expenses                      symbols. Enter the number from left
step 1 by the claimant’s household
                                            (MI-8839)                                       to right and leave unused boxes
income (line 29). The result is the
annualized income.                       If you are also filing an MI-1040,                 blank. Do not include the check
                                         assemble       your    returns    and              number.
Renters (Veterans Only)                  attachments according to the
                                         instructions in the MI-1040 booklet.
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
name, city, landowner’s name and           Richard and Cindy Jones                                                    1800
address, number of months rented,          123 Main Street
                                           Anytown, MI 49111                                          Date:
rent paid per month and total rent
paid. Do this for each Michigan                                                                                $
homestead rented during 2004. If you
need more space, attach an additional
                                           ANYTOWN BANK
sheet. Do not include more than 12         Anytown, MI 49111                                                  Do not include
months’ rent. Do not include                                                                                  check number
amounts paid directly to the                    Routing Number        Account Number
landowner on your behalf by a              |:    270000065       |:   3000000915       " • 01800

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

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 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 name in parentheses helps you choose the right district. Residents: Choose the code for the district where you lived December 31, 2004. 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                     68030   Fairview                      58070   Ida
46020   Addison                            30010   Camden Frontier             63200   Farmington                    44060   Imlay City
46010   Adrian                             74040   Capac                       18020   Farwell                       82080   Inkster
58020   Airport                            25080   Carman-Ainsworth            03050   Fennville                     16050   Inland Lakes
79010   Akron Fairgrove                    55010   Carney Nadeau               25100   Fenton                        34010   Ionia
05010   Alba                               79020   Caro                        63020   Ferndale                      34360   Ionia Twp. (2)
13010   Albion                             73030   Carrollton                  50090   Fitzgerald                    22010   Iron Mountain
01010   Alcona                             59020   Carson City Crystal         82180   Flat Rock                     27020   Ironwood
74030   Algonac                            76070   Carsonville-Pt. Sanilac     25010   Flint                         52180   Ishpeming
03030   Allegan                            32030   Caseville                   25120   Flushing                      29060   Ithaca
82020   Allen Park                         79030   Cass City                   40020   Forest Area                   38170   Jackson
70040   Allendale                          14010   Cassopolis                  41110   Forest Hills                  58080   Jefferson Sch.-Monroe Co.
29010   Alma                               41070   Cedar Springs               36015   Forest Park                   70175   Jenison
44020   Almont                             50010   Centerline                  19070   Fowler                        69030   Johannesburg-Lewiston
04010   Alpena                             05035   Central Lake                47030   Fowlerville                   30030   Jonesville
50040   Anchor Bay                         59125   Central Montcalm            73190   Frankenmuth                   39010   Kalamazoo
81010   Ann Arbor                          75030   Centreville                 10025   Frankfort-Elberta             51045   Kaleva Norman-Dickson
06010   Arenac Eastern                     15050   Charlevoix                  50100   Fraser                        40040   Kalkaska
50050   Armada                             23030   Charlotte                   73200   Freeland                      25110   Kearsley
07010   Arvon Twp.                         31050   Chassell Twp.               53030   Freesoil                      41140   Kelloggsville
29020   Ashley                             16015   Cheboygan                   62040   Fremont                       41145   Kenowa Hills
13050   Athens                             81040   Chelsea                     61080   Fruitport                     41150   Kent City
25130   Atherton                           73110   Chesaning Union             29050   Fulton                        41160   Kentwood
60010   Atlanta                            54025   Chippewa Hills              39050   Galesburg Augusta             28090   Kingsley
06020   Au Gres Sims                       50080   Chippewa Valley             11160   Galien Twp.                   79080   Kingston
02010   AuTrain-Onota                      32040   Church                      82050   Garden City
63070   Avondale                           18010   Clare                                                             07040   L’Anse Area
                                                                               69020   Gaylord                       50140   L’Anse Creuse
32010   Bad Axe                            63090   Clarenceville               25070   Genesee
                                           63190   Clarkston                                                         78040   Laingsburg
43040   Baldwin                                                                72010   Gerrish Higgins               57020   Lake City
80020   Bangor                             63270   Clawson                     82290   Gibraltar
                                           39020   Climax Scotts                                                     25200   Lake Fenton
80240   Bangor Twp. (8) (Bangor)                                               21025   Gladstone                     31130   Lake Linden Hubbell
09030   Bangor Twp. (Bay City)             46060   Clinton                     26040   Gladwin
                                           50070   Clintondale                                                       63230   Lake Orion
07020   Baraga Twp.                                                            45010   Glen Lake                     32050   Laker Schools
21090   Bark River Harris                  25150   Clio                        03440   Glenn Public Schools
                                           12010   Coldwater                                                         50120   Lakeshore (St. Clair Shores)
19100   Bath                                                                   80110   Gobles                        11030   Lakeshore
13020   Battle Creek                       56030   Coleman                     41120   Godfrey Lee
                                           32260   Colfax Twp. (1F)                                                          (Stevensville, Berrien Co.)
09010   Bay City                                                               41020   Godwin Heights                13090   Lakeview (Battle Creek)
37040   Beal City                          11330   Coloma                      25050   Goodrich
                                           75040   Colon                                                             59090   Lakeview (Lakeview)
51020   Bear Lake                                                              25030   Grand Blanc                   50130   Lakeview (St. Clair Shores)
15010   Beaver Island                      38040   Columbia                    70010   Grand Haven
                                           39030   Comstock                                                          25280   Lakeville
26010   Beaverton                                                              23060   Grand Ledge                   34090   Lakewood
58030   Bedford                            41080   Comstock Park               41010   Grand Rapids
                                           38080   Concord                                                           63280   Lamphere
25240   Beecher                                                                41130   Grandville                    33020   Lansing
34080   Belding                            75050   Constantine                 62050   Grant
                                           70120   Coopersville                                                      44010   Lapeer
05040   Bellaire                                                               42030   Grant Twp.                    80130   Lawrence
23010   Bellevue                           78100   Corunna                     38050   Grass Lake
                                           80040   Covert                                                            80140   Lawton
25060   Bendle                                                                 59070   Greenville                    45020   Leland
25230   Bentley                            20015   Crawford AuSable            82300   Grosse Ile Twp.
                                           82230   Crestwood                                                         49040   Les Cheneaux
11010   Benton Harbor                                                          82055   Grosse Pointe                 33100   Leslie
10015   Benzie County Central              76080   Croswell Lexington          39065   Gull Lake                     81070   Lincoln
63050   Berkley                            33040   Dansville                   52040   Gwinn                         82090   Lincoln Park
34140   Berlin Twp. (3)                    25140   Davison                     11670   Hagar Twp. (6)                25250   Linden
11240   Berrien Springs                    82030   Dearborn                    35020   Hale                          30040   Litchfield
27010   Bessemer City                      82040   Dearborn Heights (7)        03100   Hamilton                      24030   Littlefield
21065   Big Bay De Noc                     80050   Decatur                     82060   Hamtramck                     82095   Livonia
62470   Big Jackson                        76090   Deckerville                 31010   Hancock                       41170   Lowell
54010   Big Rapids                         46070   Deerfield                   38100   Hanover Horton                53040   Ludington
73170   Birch Run                          08010   Delton-Kellogg              32060   Harbor Beach
63010   Birmingham                         17050   Detour                                                            49110   Mackinac Island
                                                                               24020   Harbor Springs                16070   Mackinaw City
46040   Blissfield                         82010   Detroit                     13070   Harper Creek
63080   Bloomfield Hills                   19010   DeWitt                                                            46090   Madison (Adrian)
                                                                               82320   Harper Woods                  63140   Madison (Madison Hts.)
32250   Bloomfield Twp. (7F) (Huron Co.)   81050   Dexter                      18060   Harrison
80090   Bloomingdale                       31100   Dollar Bay-Tamarack City                                          05070   Mancelona
                                                                               64040   Hart                          81080   Manchester
49020   Bois Blanc Pines                   14020   Dowagiac Union              80120   Hartford
15020   Boyne City                         44050   Dryden                                                            51070   Manistee
                                                                               47060   Hartland                      77010   Manistique
15030   Boyne Falls                        58050   Dundee                      33060   Haslett
63180   Brandon                            78030   Durand                                                            83060   Manton
                                                                               08030   Hastings                      23065   Maple Valley
11210   Brandywine                         74050   East China                  63130   Hazel Park
29040   Breckenridge                                                                                                 14050   Marcellus
                                           50020   East Detroit                73210   Hemlock                       67050   Marion
22030   Breitung Twp.                      41090   East Grand Rapids           62060   Hesperia
73180   Bridgeport-Spaulding                                                                                         13095   Mar Lee
                                           38090   East Jackson                82070   Highland Park                 76140   Marlette
11340   Bridgman                           15060   East Jordan                 60020   Hillman
47010   Brighton                                                                                                     52170   Marquette City
                                           33010   East Lansing                30020   Hillsdale                     13110   Marshall
17140   Brimley                            34340   Easton Twp. (6)             70020   Holland
46050   Britton Macon                                                                                                03060   Martin
                                           23050   Eaton Rapids                63210   Holly Area                    74100   Marysville
12020   Bronson                            11250   Eau Claire                  33070   Holt
76060   Brown City                                                                                                   33130   Mason
                                           82250   Ecorse                      61120   Holton                        58090   Mason (Erie)
11310   Buchanan                           14030   Edwardsburg                 13080   Homer
28035   Buckley                                                                                                      53010   Mason County Central
                                           05060   Elk Rapids                  03070   Hopkins                               (Scottville)
73080   Buena Vista                        05065   Ellsworth                   72020   Houghton Lake
56020   Bullock Creek                                                                                                53020   Mason County Eastern (Custer)
                                           31070   Elm River Twp.              31110   Houghton-Portage              80150   Mattawan
75020   Burr Oak                           49055   Engadine                    47070   Howell
02020   Burt Twp.                                                                                                    79090   Mayville
                                           21010   Escanaba                    46080   Hudson                        57030   McBain
78020   Byron                              09050   Essexville Hampton          70190   Hudsonville
41040   Byron Center                                                                                                 82045   Melvindale Allen Park
                                           67020   Evart                       82340   Huron                         74120   Memphis
83010   Cadillac                           66045   Ewen-Trout Creek            63220   Huron Valley
41050   Caledonia                          40060   Excelsior (1)
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.

75060   Mendon                      24070   Petoskey                             75010    Sturgis
55100   Menominee                   19125   Pewamo - Westphalia                  58100    Summerfield
                                                                                          Superior Central
                                                                                          Suttons Bay
                                                                                                                          Treasury Offices
83070   Mesick                      09090   Pinconning                           73255    Swan Valley
38120   Michigan Center             67055   Pine River                           25180    Swartz Creek
21135   Mid Peninsula               30060   Pittsford
                                                                                                                          Commonly used forms are
                                                                                 48040    Tahquamenon
56010   Midland                     03010   Plainwell                                                                     available at Treasury offices
                                                                                 35030    Tawas
81100   Milan                       82100   Plymouth Canton                      82150    Taylor                          listed below. (Treasury
79100   Millington                  63030   Pontiac                              46140    Tecumseh
68010   Mio Au Sable                32130   Port Hope                                                                     office staff do not prepare
                                                                                 13130    Tekonsha
61060   Mona Shores                 74010   Port Huron                           08050    Thornapple-Kellogg              tax returns.)
58010   Monroe                      39140   Portage                              75080    Three Rivers
59045   Montabella                  34110   Portland                             28010    Traverse City
61180   Montague                    71060   Posen                                82155    Trenton
25260   Montrose                    23090   Potterville                          59080    Tri County (Howard City)        DETROIT, 48202-6060
49070   Moran Twp.                  52100   Powell Twp.                          63150    Troy
46100   Morenci                     12040   Quincy                                                                        Cadillac Place, Suite 2-200
54040   Morley Stanwood                                                          32170    Ubly
78060   Morrice                     21060   Rapid River                          13135    Union City                      3060 W. Grand Blvd.
50160   Mt. Clemens                 61210   Ravenna                              79145    Unionville Sebewaing
25040   Mt. Morris                  30070   Reading                              50210    Utica                           DIMONDALE*
37010   Mt. Pleasant                82110   Redford Union                        82430    Van Buren
02070   Munising                    67060   Reed City                            50220    Van Dyke
                                                                                                                          7285 Parsons Drive
61010   Muskegon                    79110   Reese                                69040    Vanderbilt                      (*NOT a mailing address)
61020   Muskegon Heights            61220   Reeths Puffer                        38020    Vandercook Lake
                                    52110   Republic Michigamme                  79150    Vassar
38130   Napoleon                                                                                                          ESCANABA, 49829
                                    50180   Richmond                             32650    Verona Twp. (1F)
52090   Negaunee                    82120   River Rouge
11200   New Buffalo                                                              59150    Vestaburg                       State Office Building, Room 7
                                    11033   River Valley                         39170    Vicksburg
50170   New Haven                                                                                                         305 Ludington St.
                                    82400   Riverview
78070   New Lothrop                                                              27070    Wakefield-Marenisco
                                    63260   Rochester                                                                     (open 8 - 12 only)
62070   Newaygo                     41210   Rockford                             30080    Waldron
52015   Nice (Ishpeming) N.I.C.E.   71080   Rogers City Area                     64090    Walkerville
11300   Niles
                                    50190   Romeo                                63290    Walled Lake                     FLINT, 48502
30050   North Adams - Jerome                                                     50230    Warren
                                    82130   Romulus                                                                       State Office Building, 7th Floor
44090   North Branch                50030   Roseville                            50240    Warren Woods
55115   North Central               63040   Royal Oak                            63300    Waterford                       125 E. Union St.
22045   North Dickinson Co.                                                      27080    Watersmeet Twp.
                                    17110   Rudyard
32080   North Huron
61230   North Muskegon              73010   Saginaw City
                                                                                 11320    Watervliet                      GRAND RAPIDS, 49503
                                                                                 33215    Waverly
45040   Northport                   73040   Saginaw Twp.                         03040    Wayland Union                   State Office Building, 3rd Floor
41025   Northview                   81120   Saline                               82160    Wayne-Westland
                                    46130   Sand Creek
                                                                                                                          350 Ottawa Ave., NW
82390   Northville                                                               33220    Webberville
38140   Northwest                   76210   Sandusky                             52160    Wells Twp.
22025   Norway Vulcan               34120   Saranac                              63160    West Bloomfield                 STERLING HEIGHTS, 48314
75100   Nottawa                     03080   Saugatuck                            65045    West Branch-Rose City           41300 Dequindre Rd., Suite 200
63100   Novi                        17010   Sault Ste. Marie                     36025    West Iron County
                                    39160   Schoolcraft (Kalamazoo Co.)          70070    West Ottawa
63250   Oak Park                                                                                                          TRAVERSE CITY, 49684
                                    64080   Shelby                               38010    Western
61065   Oakridge
                                    37060   Shepherd                             82240    Westwood                        701 S. Elmwood Ave.
33170   Okemos                      32610   Sigel Twp.-Adams (3) (Bad Axe)
23080   Olivet                                                                   25210    Westwood Heights                (open 8 - 12 only)
                                    32620   Sigel Twp. (4)                       62090    White Cloud
71050   Onaway
                                    32630   Sigel Twp. (6)                       75070    White Pigeon
23490   Oneida Twp. (3)
                                    11830   Sodus Twp. (5)                       66070    White Pine
51060   Onekama                     80010   South Haven
46110   Onsted                                                                   17160    Whitefish
                                    50200   South Lake                           58110    Whiteford
        Orchard View
                                    63240   South Lyon                           61240    Whitehall                         Point. Click. File.
                                    82140   South Redford                        81140    Whitmore Lake
35010   Oscoda                      63060   Southfield
03020   Otsego                                                                   35040    Whittemore Prescott
                                    82405   Southgate                            33230    Williamston
19120   Ovid Elsie
                                    41240   Sparta                               81150    Willow Run
32090   Owendale Gagetown
                                    70300   Spring Lake                          16100    Wolverine
78110   Owosso                      38150   Springport
63110   Oxford                                                                   82365    Woodhaven
                                    73240   St. Charles                          82170    Wyandotte
34040   Palo                        49010   St. Ignace City
39130   Parchment                   19140   St. Johns
                                                                                 41026    Wyoming                           Free e-file is available.
                                                                                 74130    Yale
        Paw Paw
                                            St. Joseph
                                            St. Louis                            81020    Ypsilanti                            Do you qualify?
24040   Pellston                                                                 70350    Zeeland
13120   Pennfield
                                            Standish - Sterling
                                            Stanton Twp.                                                                    www.MIfastfile.org
64070   Pentwater                   55120   Stephenson
78080   Perry                       33200   Stockbridge

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