5839: Partnership Adjustments Payment Voucher (Revision 2023-03)
Michigan · Michigan Treasury · Used for tax years 2024, 2025, 2026
Michigan Form 5839, Partnership Adjustments Payment Voucher, accompanies a paper check payment for taxes reported. It lists Michigan income tax due, penalty, interest, and the total payment for the reviewed tax year. It is for payment only and cannot be used to claim a refund.
Who files this form
Michigan Form 5839, Partnership Adjustments Payment Voucher, is used to pay reported taxes by paper check. The voucher lists three taxpayer types: Individual, Fiduciary and Composite.
The form does not state who is required to make a payment. It is for payment only, not for claiming a refund.
What you'll need
You will need the voucher and a paper check. To complete the voucher, have these details ready:
- Taxpayer name.
- Nine-digit Social Security Number or FEIN.
- Reviewed tax year ending, in MM/YYYY format.
- Taxpayer type: Individual, Fiduciary or Composite.
- Michigan income tax due, penalty and interest amounts.
How to file
- Enter the taxpayer name, Social Security Number or FEIN, and reviewed tax year ending. Check one taxpayer type.
- Enter Michigan income tax due on line 1, penalty on line 2 and interest on line 3.
- Add lines 1, 2 and 3, and enter the total on line 4.
- Detach the voucher and mail it with your paper check to:
Michigan Department of Treasury
P.O. Box 30788
Lansing, MI 48909
Do not fold or staple the voucher, and do not staple the check to it.
Common mistakes
- Incorrect or unclear account details: Verify that the nine-digit Social Security Number or FEIN and the tax year ending date are clear and correct so the payment is applied correctly.
- Using the voucher for another payment: Do not use it to make any other payments to the State of Michigan.
- Using it to claim a refund: This voucher is for payment only.
- Folding or stapling: Do not fold or staple the voucher, or staple the check to it.
- Not detaching the voucher: Detach it from the instructions before mailing it with your check.
Questions people ask
Can I use this voucher to claim a refund?
No. Form 5839 is for payment only and must not be used to claim a refund.
How do I calculate the total due?
Add Michigan income tax due on line 1, penalty on line 2 and interest on line 3. Enter the total on line 4.
How will my payment be applied?
The payment shown on line 4 will be applied as indicated on lines 1 through 3.
Where can I get help?
Call Individual Income Taxes at 517-636-4486. TTY assistance is available through the Michigan Relay Center by calling 711.