MI-1040: Individual Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1040 is Michigan’s 2025 Individual Income Tax Return. It reports income, exemptions, tax, credits and payments to calculate your refund or tax due, and it can also be used to amend a 2025 return.
When it's due
Your 2025 Michigan MI-1040 return is due April 15, 2026.
What you'll need
Have your U.S. Form 1040 available for the adjusted gross income reported on line 10. The return also asks for your full Social Security number, address and five-digit school district code, plus spouse information when applicable.
Include these attachments when they apply:
- Schedule NR if you check nonresident or part-year resident.
- Schedule 1 for additions on line 11 or subtractions on line 13.
- A copy of the other government's tax return for the credit for income tax imposed by government units outside Michigan.
- Form 4642 for voluntary contributions.
- MI-1040CR or MI-1040CR-2 for the property tax credit.
- MI-1040CR-5 for the farmland preservation tax credit.
- Form 3581 for the refundable Michigan Historic Preservation Tax Credit.
- Schedule W for Michigan tax withheld. The form says not to submit W-2s.
- Schedule AMD for an amended return.
For direct deposit, provide your routing number, account number and account type, checking or savings.
How to file
Type or print in blue or black ink. Complete and include all three pages, along with applicable attachments. Complete the taxpayer certification signature and date fields.
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 36 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.
- Missing 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 following the withholding directions. Line 31 says to include Schedule W and not submit W-2s.
- Completing line 33 on an original return. Original 2025 returns should skip to line 34. Amended returns must include Schedule AMD. On line 33c, enter a prior refund or credit forward as a negative number and qualifying tax payments as a positive number. Do not include interest or penalty.
Questions people ask
What tax rate does the 2025 form use?
Line 17 directs you to multiply taxable income on line 16 by 4.25% (0.0425).
Will choosing the State Campaign Fund 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.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 38 lets you enter the amount of your overpayment on line 37 to credit to your 2026 estimated tax for your 2026 tax return. Line 39 subtracts that amount from your overpayment to calculate your refund.
When should I check the digital asset box?
Check line 40 if you or your spouse, if filing jointly, received a digital asset as a reward, award or payment for property or services during 2025, or sold, exchanged or otherwise disposed of a digital asset during 2025.