MI-1040-V: Individual Income Tax Payment Voucher (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1040-V is Michigan’s 2025 Individual Income Tax Payment Voucher for payments mailed after filing an MI-1040 return. It identifies the filer and lists the payment amount for tax due on the return.
Who files this form
Use the 2025 MI-1040-V only when mailing a payment after you have filed your Michigan Individual Income Tax Return (MI-1040).
Do not file this voucher if you owe no tax. You also do not need to mail it if you pay electronically or mail your payment with your paper return.
Do not use this voucher for estimated income tax payments, City of Detroit tax, or other payments to the State of Michigan. Use MI-1040ES for estimated payments and CITY-V for City of Detroit tax due.
When it's due
For tax year 2025, your payment and MI-1040-V are due April 15, 2026.
Late payments are subject to interest and penalty. The annual interest rate is 1 percent above the current prime rate. The penalty is 5 percent of the tax due for the first two months, then 5 percent for each month after that until full payment is received, up to a maximum of 25 percent.
If you pay late, you may calculate and add interest and penalty to your payment, or Treasury will send you a bill for the additional amount due.
What you'll need
To complete and mail the voucher, have:
- Your 2025 MI-1040 available to find the tax due on line 36. Do not enclose a copy of the return.
- The filer's name and home address, including ZIP or postal code and country code.
- The filer's full Social Security number and the spouse's full Social Security number, if applicable.
- A check payable to “State of Michigan.”
How to file
By mail
- Complete the voucher with the filer's information and full Social Security number(s). Enter the tax due from MI-1040, line 36.
- Make your check payable to “State of Michigan.” Write “2025 MI-1040-V” and the last four digits of your Social Security number on the check. If paying for another filer, write that filer's name and the last four digits of their Social Security number on the check.
- Detach the voucher along the dotted line. Do not fold or staple it, attach the payment, or include a copy of your return.
- Place the voucher and payment loose in an envelope and mail them to:
Michigan Department of Treasury
P.O. Box 30774
Lansing, MI 48909
Electronic payment
You may pay by direct debit (eCheck) from a checking or savings account, or by credit or debit card. You may also pay by direct debit through your e-file provider if it supports that option.
If you pay electronically, do not mail the MI-1040-V. Visit www.michigan.gov/iit for more information.
Common mistakes
- Leaving out part of a Social Security number. Provide full Social Security number(s) on the voucher. An incomplete number will cause processing delays. Put only the last four digits on the check.
- Including a copy of your return. This delays the application of your payment to your account.
- Attaching the payment to the voucher. Place both items loose in the envelope. Do not fold or staple the voucher.
- Writing notes on the voucher or sending it without payment. The instructions prohibit both.
- Sending the voucher with your paper return. Use it only for a payment mailed after filing your return.
- Using the voucher for the wrong payment. Do not use it for estimated income tax, City of Detroit tax, or other state payments.
Questions people ask
Do I need to mail the voucher if I pay electronically?
No. If you pay electronically, you do not need to mail MI-1040-V to Treasury.
What amount do I enter on the voucher?
Enter the tax due shown on your MI-1040, line 36.
Can I use this voucher for estimated income tax payments?
No. Use MI-1040ES for estimated income tax payments.
What if I mail my payment with my paper return?
You do not need to mail MI-1040-V to Treasury when your payment is included with your paper-filed return.
Where can I get help?
Call 517-636-4486. TTY assistance is available through the Michigan Relay Service by calling 711. You can also visit www.michigan.gov/taxes for additional information.