MI-1040: Individual Income Tax Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form MI-1040 is Michigan’s 2024 Individual Income Tax Return. It reports income, exemptions, taxes, credits and payments to calculate your refund or tax due, and it can also be used to amend a 2024 return.
When it's due
The 2024 Michigan MI-1040 return is due April 15, 2025.
What you'll need
Have your U.S. Form 1040 available for the adjusted gross income entered on line 10. You will also need your full Social Security number, address, and five-digit school district code, plus spouse information where applicable.
Include these documents when they apply to your return:
- Schedule NR if you are a nonresident or part-year resident.
- Schedule 1 for additions on line 11 or subtractions on line 13.
- A copy of the return for taxes imposed by government units outside Michigan for line 18.
- Form 4642 for voluntary contributions on line 21.
- MI-1040CR or MI-1040CR-2 for the property tax credit on line 25.
- MI-1040CR-5 for the farmland preservation tax credit on line 26.
- Form 3581 for the refundable Michigan Historic Preservation Tax Credit on line 28.
- Schedule W for Michigan tax withheld on line 30. Do not submit W-2s.
- Schedule AMD for an amended return.
For direct deposit, have your routing number, account number, and account type ready.
How to file
Type or print in blue or black ink. Complete and include all three pages, along with applicable schedules and attachments. Sign and date the taxpayer certification and complete the spouse signature and date fields where applicable.
Refund, credit, or zero returns: Mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
Returns with tax due: Pay the amount on line 34 and mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Common mistakes
- Leaving out pages 2 or 3. The form cannot be processed unless both pages are completed and included.
- Omitting Schedule NR. You must complete and include it if you check nonresident or part-year resident.
- Missing spouse information when filing separately. If you check married filing separately, complete line 3 and enter your spouse’s full name in the space provided.
- Overlooking the dependent note. If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a, and enter $1,500 on line 9e.
- Submitting W-2s instead of Schedule W. Line 30 says to include Schedule W and not submit W-2s.
- Using line 32 on an original return. Original 2024 returns should skip to line 33. Amended returns must include Schedule AMD. On line 32c, enter the original refund or credit forward as a negative number and payments as a positive number. Do not include interest or penalty.
Questions people ask
What tax rate does the 2024 form use?
Line 17 multiplies taxable income from line 16 by 4.25% (0.0425).
How is the Michigan Earned Income Tax Credit calculated on this form?
Enter the federal credit on line 27a. Multiply that amount by 30% (0.30) and enter the result on line 27b.
Can I receive my refund by direct deposit?
Yes. Complete the direct deposit fields with your routing number, account number, and checking or savings account type.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 36 lets you apply an amount from your line 35 overpayment to your 2025 estimated tax for your 2025 return. Subtract that amount from line 35 to determine the refund on line 37.
Will choosing the State Campaign Fund increase my tax or reduce my refund?
No. The form says choosing to direct $3 of your taxes to the fund will not increase your tax or reduce your refund. It provides separate checkboxes for the filer and spouse.