Michigan DOR 2026: State Tax Filing, Refund, Login & Phone
A practical guide for people searching “Michigan Department of Revenue.” The official state tax agency is the Michigan Department of Treasury, not a separate DOR brand. Use this page to understand Michigan Treasury eServices, Michigan Treasury Online, individual income tax filing, refund status, business tax registration, sales/use/withholding tax, City of Detroit tax, collections, phone numbers, notices and official next steps.
Quick Answer: What Is the Michigan Department of Revenue?
People often search for “Michigan Department of Revenue,” but the official Michigan state tax agency is the Michigan Department of Treasury. Treasury administers individual income tax, business taxes, sales and use tax, withholding tax, corporate income tax, City of Detroit income tax support, tax forms, refund status, collections, audits, appeals, notices, Michigan Treasury eServices and Michigan Treasury Online business services.
For individuals
Use Michigan Treasury for MI-1040, refund status, e-file, payments, tax forms, account letters, income tax questions and City of Detroit individual tax support.
For businesses
Use Michigan Treasury Online for sales tax, use tax, withholding tax, business tax registration, account access, payments and Treasury correspondence.
For notices
Use the exact letter instructions for missing returns, refund review, collections, business tax inquiry, annual return questions, offset and account verification.
Michigan DOR / Michigan Treasury Key Facts for 2026
Use this table before you file, pay, check a refund, register a business or call the wrong number.
| User question | Correct Michigan answer | Best next step |
|---|---|---|
| Is it called Michigan Department of Revenue? | The official agency is the Michigan Department of Treasury. | Use michigan.gov/treasury and michigan.gov/taxes for official state tax tasks. |
| What is Michigan Treasury eServices? | Michigan Treasury eServices lets users file tax forms, make electronic payments, view refund status and tax records, access Treasury-issued letters and communicate with Treasury. | Use eServices for individual income tax and account actions. |
| What is Michigan Treasury Online? | MTO is the business tax portal for business tax account access, electronic filing, payments, correspondence and account updates. | Use MTO for sales, use, withholding and business tax services. |
| When was the 2026 filing deadline? | All 2025 Michigan individual income tax returns and payments were due April 15, 2026. | Use current Michigan forms and e-file when possible. |
| What is Michigan’s 2026 income tax rate? | The Michigan individual and fiduciary income tax rate for tax year 2026 is 4.25%. | Verify current-year forms and instructions before final filing. |
| What is the 2026 withholding personal exemption? | Michigan 2026 withholding guidance lists a withholding rate of 4.25% and personal exemption of $5,900. | Use current withholding instructions and payroll year forms. |
| How long before checking refund status? | For e-filed Michigan returns, allow 4–6 weeks from accepted return confirmation. For paper returns, allow 6–8 weeks from mailing. | Use Michigan Treasury eServices or Where’s My Refund. |
| What is the individual income tax phone number? | Call 517-636-4486 for Michigan Individual Income Tax help. | Prepare tax year, SSN, return details, refund amount and notice information. |
| What is the business tax phone number? | Call 517-636-6925 for Michigan business tax and MTO help. | Prepare FEIN, business account, tax type, filing period and notice details. |
Michigan Local Tips: Treasury vs City, County, SOS and IRS
Michigan tax searches are confusing because a taxpayer may need Michigan Treasury, Michigan Treasury Online, City of Detroit income tax, a city income tax office, county treasurer, county equalization/assessor office, Michigan Secretary of State or the IRS.
Detroit taxpayer tip
City of Detroit individual income tax support has its own Treasury contact path and phone number. Do not assume a Michigan state refund question and a Detroit city tax question use the same workflow.
Grand Rapids, Lansing and local city tax tip
Some Michigan cities have local income tax systems or local tax forms. State MI-1040 filing does not automatically resolve every city income tax requirement.
Business owner tip
Michigan business tax registration through MTO or e-Registration is different from forming an LLC or corporation. Entity filings are usually Michigan Department of Licensing and Regulatory Affairs or Corporation Division related.
Property tax tip
Property tax bills and assessments are generally handled locally by county, city, township or assessor offices, not the normal Michigan Treasury eServices income tax workflow.
Michigan Treasury Action Map: What You Need vs Where to Go
Use this action map to choose the right Michigan Treasury, MTO, city, local, business or federal path.
| User need | Correct path | What to prepare |
|---|---|---|
| File Michigan individual income tax | Michigan Treasury individual income tax e-file or paper filing pages. | Federal return, W-2/1099 forms, Michigan adjustments, credits, residency and payment/refund details. |
| Check Michigan refund status | Michigan Treasury eServices / Where’s My Refund. | Tax year, SSN, refund amount and accepted/mailing date. |
| Use online individual account services | Michigan Treasury eServices. | Identity details, tax year, return/account information and letter information if applicable. |
| Register a Michigan business tax account | Michigan Treasury Online / e-Registration. | FEIN, legal name, business location, start date, tax types and responsible-party details. |
| File sales, use and withholding tax | Michigan Treasury Online business services. | Business account, filing period, receipts, withholding records and payment details. |
| City of Detroit income tax | Michigan Treasury City of Detroit income tax pages. | Detroit resident/nonresident/part-year status, wages, tax year and return type. |
| Pay property tax | Local county, city, township or treasurer office. | Parcel number, address, owner name, bill and local assessment details. |
| Register unemployment tax | Michigan unemployment agency path, not normal Treasury income tax filing. | Employer details, FEIN, payroll date and UI account information. |
| Handle IRS federal refund | IRS refund tools. | Federal return details. Michigan Treasury cannot fix IRS federal refund status. |
Michigan Tax Helper: Which Official Page Do You Need?
Choose your situation and this helper points you to the best official Michigan Treasury route. It does not collect personal data.
Select what you need. The helper will show the official page, what to prepare and the mistake to avoid.
Michigan Treasury Login: eServices vs Michigan Treasury Online
Michigan has more than one online tax service. Individuals commonly use Michigan Treasury eServices for individual income tax account functions. Businesses use Michigan Treasury Online, also called MTO, for business tax accounts.
Michigan Treasury eServices is useful for
- Filing tax forms where available.
- Making electronic payments.
- Viewing refund status and tax records.
- Accessing and responding to Treasury-issued letters.
- Communicating directly with Treasury.
- Checking account-related information.
Michigan Treasury Online is useful for
- Business tax account access.
- Sales and use tax filing and payments.
- Withholding tax returns and payments.
- Business correspondence from Treasury.
- Updating business account information.
- Secure 24/7 access for responsible parties and representatives.
Michigan Individual Income Tax 2026: MI-1040, Filing Deadline, Rate and E-File
Michigan’s 2026 filing season for 2025 individual income tax returns opened January 26, 2026. All 2025 state individual income tax returns and payments were due April 15, 2026. For tax year 2026, Michigan’s individual and fiduciary income tax rate is 4.25%.
| Individual tax item | What to know | Action |
|---|---|---|
| Michigan MI-1040 | Michigan’s main individual income tax return. | Use current MI-1040 forms and instructions for the tax year you are filing. |
| 2026 filing-season date | Michigan began processing individual income tax returns on January 26, 2026. | E-file when possible and keep acceptance confirmation. |
| 2025 return deadline | Michigan individual income tax returns and tax owed for tax year 2025 were due April 15, 2026. | Pay any tax due by the deadline to reduce penalty and interest. |
| 2026 income tax rate | The 2026 Michigan individual and fiduciary income tax rate is 4.25%. | Use current Michigan tax instructions before final filing. |
| E-file advantage | Michigan says e-filing and choosing direct deposit is the fastest way to receive a Michigan refund. | Use approved e-file options or free-file resources where eligible. |
| Contact number | Individual Income Tax Contact Center: 517-636-4486. | Call with tax year, SSN, return copy, refund amount and letter details ready. |
Michigan Refund Status: Where’s My Refund, eServices and Processing Times
Use Michigan Treasury eServices or the official refund status page before calling. For e-filed state returns, Michigan Treasury says to allow 4–6 weeks from the date you received accepted return confirmation before checking refund status. For paper returns, allow 6–8 weeks from the date you mailed the return.
Before checking Michigan refund status
- Confirm the return was accepted or mailed.
- Wait 4–6 weeks for e-filed returns.
- Wait 6–8 weeks for paper-filed returns.
- Have your tax year and identifying details ready.
- Have the expected refund amount from the filed return.
- Review any Michigan Treasury letter before calling.
When to call about a refund
Call 517-636-4486 if the official tools cannot answer your refund question or a letter directs you to contact Treasury. Customer service representatives are generally available Monday through Friday from 8:00 a.m. to 4:30 p.m.
Michigan Business Tax Registration: MTO, e-Registration, Sales Tax License and Business Taxes
Michigan Treasury offers online new business registration. Online registration is faster than mailing Form 518, and a new sales tax license may be received in as little as 7 business days when the online process applies.
Businesses should check Michigan registration when they
- Sell taxable goods or rentals in Michigan.
- Need a sales tax or use tax account.
- Have employees and Michigan withholding obligations.
- Need Michigan business tax account access.
- Need to file sales, use and withholding returns.
- Need Treasury correspondence and account updates in MTO.
Prepare before registering
- FEIN, legal name and trade name.
- Michigan business location and mailing address.
- Start date of Michigan business activity.
- Business structure and owner/responsible-party details.
- Tax types needed: sales, use, withholding or other business taxes.
- MTO access and confirmation records.
Michigan Business Owner Workflow: Entity → EIN → Treasury/MTO → Unemployment → Local Office
Use this workflow if you are starting or updating a Michigan business and are not sure which agency comes first.
| Step | Where to go | Why it matters | Common mistake |
|---|---|---|---|
| 1. Entity formation/search | Michigan business entity filing system / LARA path. | Forms or searches LLCs, corporations and entity records. | Thinking Treasury creates the LLC. |
| 2. Federal EIN | IRS. | Needed for payroll, banking, federal tax and many business tax registrations. | Paying unnecessary third-party EIN fees. |
| 3. State tax registration | Michigan Treasury / MTO / e-Registration. | Registers sales, use, withholding and business tax accounts when required. | Selling taxable goods before getting the right account. |
| 4. Unemployment insurance | Michigan unemployment agency path. | Employers may need unemployment tax registration. | Assuming withholding registration covers unemployment insurance. |
| 5. Local license and property tax | City, county, township or local office. | Local business license, local income tax and property tax rules can apply. | Ignoring city or county requirements after state registration. |
Michigan Sales and Use Tax 2026: License, MTO, Annual Return and Payment Rules
Michigan business taxpayers commonly use Michigan Treasury Online for sales tax, use tax and withholding tax filing and payments. Sales and use tax filing frequency can be monthly, quarterly or annual, and all filers must submit an annual return by February 28 regardless of assigned filing frequency.
| Sales/use topic | What to know | Best action |
|---|---|---|
| Sales tax license | Businesses must register for sales tax and/or use tax on sales and rentals when required. | Use online eRegistration through MTO or Form 518 if mailing is required. |
| Online registration speed | Michigan Treasury says online registration is faster and a sales tax license can be received in as little as 7 business days. | Use online registration when eligible. |
| Annual return | All sales, use and withholding filers must submit an annual return by February 28. | Do not skip the annual return even if filing monthly or quarterly. |
| MTO payments | Electronic payments can be made using Michigan Treasury Online. | Keep confirmation numbers and payment records. |
| 2026 forms | Michigan publishes 2026 sales, use and withholding forms and MTO form instructions. | Use current-year Form 5080, 5081, 5094 or relevant instructions. |
| Business tax phone | Business Taxes and MTO contact path: 517-636-6925. | Call with FEIN, account, filing period and notice details ready. |
Michigan Withholding Tax 2026: Rate, Exemption, MTO and Employer Filing
Michigan’s 2026 withholding guidance lists a withholding rate of 4.25% and personal exemption of $5,900. Employers should use current calendar-year withholding forms and instructions instead of old payroll tables.
Employer checklist
- Register the correct Michigan withholding account.
- Use 2026 Michigan withholding tax information.
- File and pay through MTO when required.
- Keep payroll records, W-2/1099 records and payment confirmations.
- Submit annual sales, use and withholding return by February 28 when applicable.
- Call 517-636-6925 for business tax or MTO help.
Common withholding mistake
Employers sometimes treat sales/use tax filing and withholding filing as separate calendars and then miss the annual return requirement. Review Michigan’s sales, use and withholding filing frequency and annual return instructions each year.
Michigan Corporate Income Tax and Business Tax: Business Tax Phone and Account Help
Michigan business taxpayers may need corporate income tax, sales/use tax, withholding tax, flow-through withholding, tax clearance, power of attorney, collections help or business tax correspondence through MTO. The business tax phone number is 517-636-6925.
Businesses should review corporate/business tax when they
- Operate as a corporation with Michigan activity.
- Have Michigan-source income or apportionment questions.
- Have Michigan sales, payroll or property factors.
- Need business tax payments or notices handled.
- Receive Treasury letters through MTO.
- Need an authorized representative or power of attorney.
MTO is business-first
MTO allows responsible parties, representatives and users with a legitimate purpose to access business tax accounts securely, file and pay business taxes, update account information and view Treasury correspondence.
City of Detroit Income Tax: Treasury Contact, Refund and Filing Confusion
Michigan Treasury provides support pages for City of Detroit individual income tax. Detroit tax is different from Michigan state income tax, and the contact path can be different.
| Detroit tax issue | What to know | Best action |
|---|---|---|
| Detroit individual income tax phone | Talk to a customer service representative at 517-636-5829. | Prepare SSN, name, address, tax year, wages/AGI and return type. |
| Detroit phone hours | 8:00 a.m.–4:00 p.m., Monday–Friday. | Call with the return copy and account details ready. |
| Return type verification | Detroit support may need resident, nonresident or part-year resident return type. | Know whether the taxpayer lived or worked in Detroit during the tax year. |
| State vs city refund | Michigan state refunds and Detroit city tax refunds are not always the same account issue. | Use the correct Treasury/Detroit page before calling. |
Michigan Property Tax: Why Treasury Is Usually Not Where You Pay Your Bill
Michigan Treasury provides property tax information and some statewide guidance, but property tax bills, payments, assessments and local exemptions are often handled by local units such as county treasurers, city/township treasurers or assessors.
| Property tax issue | Usually correct office | Why |
|---|---|---|
| Property tax bill | County, city, township or local treasurer. | Billing and collection are usually local. |
| Assessed value | Local assessor or equalization office. | Property valuation is local. |
| Principal residence exemption | Local assessor or Treasury guidance depending on issue. | Eligibility and filing facts depend on property records. |
| Delinquent property tax | County treasurer or local delinquent tax office. | Local deadlines and foreclosure procedures matter. |
| State income tax refund | Michigan Treasury eServices. | State income tax refunds are handled through Treasury, not the property tax bill office. |
Michigan Treasury Letter, Notice, Refund Offset, Collections or Inquiry: What To Do Next
A Michigan Treasury letter can involve refund review, account verification, missing returns, annual business tax returns, balance due, sales/use/withholding, collections, garnishment, offset, City of Detroit tax, business account update or power of attorney.
| Notice type | First thing to check | Best action |
|---|---|---|
| Refund delay or review | Tax year, refund amount, accepted filing date and eServices status. | Use eServices and read any Treasury letter before calling. |
| Refund offset | Whether the refund is being held or offset to pay another debt. | Read the notice and identify the agency or debt type involved. |
| Letter of Inquiry Regarding Annual Return | Business tax period and annual sales/use/withholding return status. | Use MTO to file or access the annual return when the letter directs. |
| Missing return notice | Tax type, tax year/period and filing confirmation. | Compare with e-file/MTO records and respond through official instructions. |
| Collections notice | Tax type, balance, deadline and payment instructions. | Call the correct collections number or use official payment instructions. |
| Business tax notice | FEIN, account type, filing period and return/payment records. | Gather MTO confirmations before calling 517-636-6925. |
Michigan Payments, Collections, Payment Records and What To Keep
Michigan taxpayers can make electronic payments through Treasury tools, while business taxpayers can use MTO for many business tax payments. Keep confirmations because a payment can be difficult to trace later without date, amount, tax type and confirmation number.
Keep these records
- Michigan Treasury eServices confirmation numbers.
- MTO filing and payment confirmations.
- Bank or card payment records.
- Return copies and schedules.
- Treasury letters and notice IDs.
- Refund offset notices.
- Business annual return confirmation.
Collections phone numbers
For delinquent account questions, Michigan Treasury collections pages list 517-636-5265 for individuals and 517-827-3227 for businesses. Use the notice instructions if a letter gives a more specific path.
Michigan Department of Treasury Phone Numbers and Contact Paths
Use the correct phone number before calling. Michigan Treasury has different lines for individual income tax, business taxes, MTO, collections, City of Detroit tax and special tax programs.
| Need | Official phone | What to prepare |
|---|---|---|
| Individual Income Tax | 517-636-4486 | SSN, tax year, return copy, refund amount, notice and filing details. |
| Individual customer service hours | Monday–Friday, 8:00 a.m.–4:30 p.m. | Automated information may answer many questions before a representative. |
| Business Taxes | 517-636-6925 | FEIN, account type, filing period, MTO details and notice information. |
| Michigan Treasury Online help | 517-636-6925 | MTO username, business account, FEIN, tax type and error details. |
| Individual collections / delinquent account | 517-636-5265 | Bill, notice, payment records, balance and tax year. |
| Business collections / delinquent account | 517-827-3227 | FEIN, business account, notice, balance and payment records. |
| City of Detroit individual income tax | 517-636-5829 | SSN, name, address, tax year, wages/AGI and resident/nonresident/part-year return type. |
| Insurance Provider Assessment | 517-636-0515 | Provider details, tax year, notice and account information. |
| Wholesale Marijuana Tax | 517-636-0066 | Business details, tax period and account records. |
| TTY assistance | Call 711 through Michigan Relay Service. | Use for relay assistance when contacting Treasury. |
Michigan DOR / Michigan Treasury FAQs
Visible FAQs below match the FAQPage schema included at the end of this article.
Is Michigan Department of Revenue the official agency name?
No. The official Michigan state tax agency is the Michigan Department of Treasury. Many people search “Michigan Department of Revenue,” but official Michigan pages use Treasury.
What is the official Michigan Treasury website?
The official Michigan Department of Treasury website is michigan.gov/treasury, with tax services also available through michigan.gov/taxes.
What is Michigan Treasury eServices?
Michigan Treasury eServices lets users file tax forms, make electronic payments, view refund status and tax records, access Treasury-issued letters and communicate with Treasury.
What is Michigan Treasury Online?
Michigan Treasury Online, or MTO, is the business tax portal for business tax account access, electronic filing, payments, correspondence and account updates.
How do I check my Michigan refund status?
Use Michigan Treasury eServices or the official Where’s My Refund page. Prepare your tax year, identifying information and expected refund amount.
How long does a Michigan e-filed refund take?
For e-filed Michigan state returns, allow 4–6 weeks from accepted return confirmation before checking refund status.
How long does a Michigan paper refund take?
For paper-filed Michigan state returns, allow 6–8 weeks from the date you mailed the return before checking refund status.
What is the Michigan Individual Income Tax phone number?
The Michigan Individual Income Tax Contact Center phone number is 517-636-4486.
What are Michigan Individual Income Tax phone hours?
Customer service representatives are generally available Monday through Friday from 8:00 a.m. to 4:30 p.m.
What is the Michigan business tax phone number?
The Michigan business tax phone number is 517-636-6925.
What phone number helps with Michigan Treasury Online?
Michigan Treasury Online help is listed through 517-636-6925.
When were 2025 Michigan income tax returns due in 2026?
Michigan individual income tax returns and payments for tax year 2025 were due April 15, 2026.
What is Michigan’s 2026 individual income tax rate?
Michigan’s individual and fiduciary income tax rate for tax year 2026 is 4.25%.
What is Michigan’s 2026 withholding personal exemption?
Michigan 2026 withholding guidance lists the personal exemption as $5,900.
How do I register a Michigan business for taxes?
Use Michigan Treasury Online and the online new business registration process when eligible. Prepare FEIN, legal name, business location, start date and tax types.
Can I register for a Michigan sales tax license by phone?
Michigan Treasury says business registration cannot be done over the phone. Use online eRegistration through MTO or mail Form 518 when required.
How long can a Michigan sales tax license take online?
Michigan Treasury says a new sales tax license can be received in as little as 7 business days through online registration when applicable.
When is Michigan sales, use and withholding annual return due?
Michigan Treasury says all sales, use and withholding filers must submit an annual return by February 28 regardless of assigned filing frequency.
What is the Michigan collections phone number for individuals?
For individual delinquent account questions, Michigan Treasury collections pages list 517-636-5265.
What is the Michigan collections phone number for businesses?
For business delinquent account questions, Michigan Treasury collections pages list 517-827-3227.
What is the City of Detroit individual income tax phone number?
For City of Detroit individual income tax help, Treasury lists 517-636-5829.
Does Michigan Treasury handle property tax bills?
Property tax bills are usually handled locally by county, city, township or treasurer offices, while Treasury provides statewide tax guidance and some property tax information.
What should I do if I receive a Michigan Treasury letter?
Read the tax type, tax year, deadline and requested action. Compare it with eServices or MTO records, then respond through official Michigan Treasury instructions.
Is this website the official Michigan Treasury website?
No. This is an independent informational guide. Use official Michigan Treasury, eServices and MTO pages for filing, payment, refund, account and legal tax decisions.
Final Recommendation: Use This Page as Your Michigan Treasury Roadmap
Start here to understand the correct Michigan tax path, then complete sensitive actions only through official Michigan Treasury, Michigan Treasury eServices or Michigan Treasury Online pages. For individual income tax help, call 517-636-4486. For business tax and MTO help, call 517-636-6925. For collections, use the individual or business collections number from the official notice or Treasury page. Keep confirmations for every filing, payment, refund check, notice response and account update.
Last editorial update: June 7, 2026. Verify final filing, payment, refund, business tax, sales/use/withholding, Detroit tax and legal tax details on official Michigan Treasury pages.