Introduction
Michigan Form MI-1040 is the state individual income tax return. It is not the federal Form 1040, though it starts from your federal adjusted gross income (AGI). Many filers mix the two up, or grab an outdated form.
Watch the tax year carefully. Michigan has no 2026 MI-1040 yet. The 2025 MI-1040 is the form filed during the 2026 filing season, with an original deadline of April 15, 2026.
Tax year 2026 returns come later. This guide uses 2025 figures unless labelled otherwise, based on Michigan Treasury guidance current as of October 31, 2026.
We cover who must file, preparation, line-by-line completion, adjustments and credits, nonresident rules, filing, payment and corrections.
Key Takeaways
- The 2025 MI-1040 is the return for the 2026 filing season.
- Nonresidents and part-year residents file MI-1040 with Schedule NR, not a "1040-NR".
- Michigan's rate is 4.25% for both 2025 and 2026.
- Qualified tips and overtime deductions apply only from 2026.
- A filing extension does not extend the time to pay.
Understand the MI-1040 and Who Must File
What the form covers
MI-1040 is the Michigan Individual Income Tax Return. Separate forms handle credits such as MI-1040CR (homestead property tax) and MI-1040CR-7 (home heating). City income taxes are also separate.
Do not call the 2025 return a "2026 tax-year return." Treasury lists 2026 estimated-payment vouchers separately, and those are not the annual return.
Who must file
| Taxpayer | Filing rule |
|---|---|
| Full-year resident | File if you must file a federal return, even if no Michigan tax is due. Otherwise file if income in federal AGI exceeds the Michigan exemption allowance. |
| Part-year resident | Report income while a resident plus Michigan-attributable income as a nonresident, using Schedule NR. |
| Nonresident | Michigan-source income can create a filing requirement. Compare it with the prorated exemption allowance. |
| Reciprocal-state resident | Qualifying wages may be exempt, but you may still need to file to recover Michigan withholding. |
Reciprocal states are Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Reciprocity covers wages and salaries only.
Anyone searching for "Michigan 1040 NR" needs MI-1040 plus Schedule NR (Michigan Nonresident and Part-Year Resident Schedule). Federal Form 1040-NR is a different, federal return.
Rates and exemptions to verify
- Rate: 4.25% for 2025 and 2026.
- Personal exemption: $5,800 for 2025; $5,900 for 2026 per Treasury's withholding guide.
- Special exemption: $3,400 for qualifying categories such as blindness or specified disabilities; $500 for a qualifying disabled veteran.
- Dependent filers: a separate $1,500 exemption rule applies if someone else can claim you.
- Tips and overtime: Michigan deductions apply to 2026-2028 only, not 2025.
Prepare Before Completing the Return
Gather your documents
- Your completed federal return
- W-2s and 1099s (used to complete Schedule W; do not attach them)
- Retirement and investment statements
- Business or rental records
- Estimated payment records
- Last year's Michigan return
- Proof for any credits or subtractions
Confirm residency and special circumstances
Michigan defines residency by domicile. Federal nonresident alien status and nationality are separate from Michigan domicile rules.
Confirm these points before you file:
- Michigan-source income
- Reciprocity with another state, if it applies
- City tax (Michigan has 24 taxing cities, and they file separately)
Check identification and signatures
If you lack an SSN or ITIN, Michigan's instructions say to apply to the IRS using Form W-7 and wait to file until the number arrives.
Joint paper returns need both spouses' signatures. Paid preparers must sign and include their PTIN.
How to Complete the MI-1040 Step by Step
Complete the federal return first. Nonresidents and part-year residents complete Schedule NR before the Michigan calculations. Confirm line numbers against the published form.
- Enter taxpayer details. Add identification, residency, filing status and dependents.
- Report federal AGI on line 10.
- Add Schedule 1 items. Additions go to line 11; subtractions to line 13.
- Claim exemptions on line 15, which gives taxable income on line 16.
- Calculate tax on line 17 at 4.25%.
- Apply credits and payments. The Michigan EITC is line 28; Michigan withholding is line 31, supported by Schedule W.
- Determine the result: refund, balance due or zero.
Attach only the schedules that apply:
- Schedule NR
- Schedule 1
- Schedule W
- Form 4884 (retirement)
- MI-1040CR or MI-1040CR-7
There is no Schedule 4 on the current MI-1040.
Before filing, verify:
- Arithmetic and line totals
- SSNs and filing status
- Withholding entries and bank details
- Signatures
- Consistency with the federal return
Michigan Adjustments, Credits and Related Schedules
Additions, subtractions and retirement income
Schedule 1 covers items such as non-Michigan state and local bond interest (additions), and taxable Social Security, military or railroad retirement and Michigan refund subtractions. Confirm eligibility on each Schedule 1 line before you file.
Retirement subtraction depends on birth year, so use Form 4884:
- Born before 1946: public benefits may be fully deductible. Private maximum is $65,897 single or $131,794 joint.
- Born 1946-1966: 2025 phase-in allows 75% of the maximum ($49,423 single; $98,846 joint).
- 2026 onward: the phase-in reaches 100% of the applicable maximum. It is not an unlimited pension exclusion.
Credits
| Credit | Key points |
|---|---|
| Michigan EITC | 30% of federal EITC; 2025 maximum $2,414. Requires claiming the federal EITC. |
| Homestead property tax (MI-1040CR) | 6 months' residency; 2025 household resources up to $71,500; maximum credit generally $1,900. |
| Home heating (MI-1040CR-7) | Own or rent a Michigan homestead. 2025 claims were due September 30, 2026. |
| Organ donation | One-time, nonrefundable: lesser of expenses or $10,000. |
| Other-jurisdiction tax | Credit for income taxed by both Michigan and another jurisdiction; attach the other return. |
Credits use their own income measures. Homestead credit counts total household resources, including both spouses' income from outside Michigan, not just federal AGI.
Local tax and withholding
Detroit's 2025 forms are:
- 5118: resident
- 5119: nonresident
- 5120: part-year resident
Reconcile W-2 withholding carefully. State, city and federal obligations are separate.
File, Pay, Correct and Get Help
Submit and pay
Treasury offers MI E-File and a free-filing directory. Paper returns go to:
- Refund or zero balance: Michigan Department of Treasury, Lansing, MI 48956
- Tax due: Michigan Department of Treasury, Lansing, MI 48929
Payments can be made online, by EFT, by card or by paper voucher.
Deadlines
- 2025 return and payment: April 15, 2026.
- Extended filing: October 15, 2026. A federal extension gives the Michigan extension, but payment is still due April 15.
- 2026 estimates: April 15, June 15 and September 15, 2026, and January 15, 2027. Estimates generally apply when expected tax exceeds $500.
- Disaster relief: Treasury's April 30, 2026 notice let affected taxpayers request relief through May 26, 2026. It was not automatic.
After filing
- Refund status: Use Where's My Refund; allow 4-6 weeks after e-filing or 6-8 weeks after paper filing.
- Amendments: File that year's MI-1040 marked amended with Schedule AMD, not a separate MI-1040X.
- Disputes: If you disagree with a Treasury adjustment, respond to the notice with documentation.
When to get professional help
Consider a tax professional when your return involves:
- Multi-state income or nonresident allocation
- Business or rental income
- Foreign accounts or large retirement distributions
- Complex credits, notices or amendments
VJM Global's U.S.-compliant tax and accounting professionals support eligible clients with cross-border tax documentation and compliance review, including Form 1040 and 1040-NR preparation. For Michigan-specific forms, confirm scope with them first.
Frequently Asked Questions
How do I obtain a 1040 tax form?
Federal Form 1040 comes from the IRS Form 1040 page. Michigan's MI-1040 comes from the Michigan Department of Treasury's individual income tax forms page. Pick the correct tax year.
What are the instructions for completing Michigan 1040 NR?
Michigan has no 1040-NR. Complete MI-1040 with Schedule NR for nonresident or part-year reporting, then follow the Treasury instructions for that year.
How much is $100,000 a year after taxes in Michigan?
No single figure applies. Take-home pay depends on filing status, federal tax, FICA, Michigan tax, city tax, pre-tax benefits, dependents and credits. Use a calculator with stated assumptions.
Who needs to file a Michigan MI-1040?
Full-year and part-year residents and nonresidents with Michigan-source income, if they have a federal filing requirement or income above the exemption allowance. Check the current exceptions.
When is the Michigan income tax return due?
The 2025 return was due April 15, 2026, with extended filing to October 15, 2026. Payment is not extended. Disaster relief may change dates for eligible taxpayers.
