Form MI-1040 at a glance
What it is: MI-1040 is the 2025 Michigan Individual Income Tax Return issued by the Michigan Department of Treasury.
Who signs: Sign on Filer's Signature with the Date. If a Joint Return, the spouse signs on Spouse's Signature with the Date.
A filled-in Form MI-1040 example: a single resident fills in page 1
How to fill out Form MI-1040, box by box
Filer's name, Social Security number and address
Enter the Filer's First Name, M.I., Last Name and Filer's Full Social Security No. (Example: 123-45-6789).
If a Joint Return, enter the Spouse's First Name, M.I., Last Name and Spouse's Full Social Security No. (Example: 123-45-6789). Enter the Home Address (Number, Street, or P.O. Box).
Enter the City or Town, State, ZIP/Postal Code, Country Code and School District Code (5 digits).
State Campaign Fund and Farmers, Fishermen, or Seafarers
Check Filer and/or Spouse if you (and/or your spouse, if filing a joint return) want $3 of your taxes to go to the State Campaign Fund; this will not increase your tax or reduce your refund. (checked October 20, 2026)
Check this box if 2/3 of your income is from farming, fishing, or seafaring.
2025 Filing Status
In box 7, check one 2025 Filing Status: Single, Married filing jointly or Married filing separately. If you check box “c,” complete line 3 and enter spouse's full name.
2025 Residency Status
In box 8, check all that apply under 2025 Residency Status: Resident, Nonresident or Part-Year Resident. If you check box “b” or “c,” you must complete and include Schedule NR.
Exemptions
If someone else can claim you as a dependent, check box 9e, enter 0 on line 9a and enter $1,500 on line 9e (see instr.). (checked October 20, 2026)
On line 9a, enter the Number of exemptions (see instructions), x $5,800. (checked October 20, 2026)
On line 9f, add lines 9a, 9b, 9c, 9d and 9e, and enter it here and on line 15.
Income and tax
On line 10, enter the Adjusted Gross Income from your U.S. Form 1040 (see instructions).
On line 11, enter the Additions from Schedule 1, line 9. Include Schedule 1.
On line 12, enter the Total: add lines 10 and 11.
On line 13, enter the Subtractions from Schedule 1, line 31. Include Schedule 1.
On line 14, enter the Income subject to tax: subtract line 13 from line 12. If line 13 is greater than line 12, enter “0”.
On line 15, enter the Exemption allowance from line 9f or Schedule NR, line 19.
On line 16, enter the Taxable income: subtract line 15 from line 14. If line 15 is greater than line 14, enter “0”.
On line 17, enter the Tax: multiply line 16 by 4.25% (0.0425).
Nonrefundable credits and Total Tax Liability
On line 21, enter the Income Tax: subtract the sum of lines 18b, 19b, and 20b from line 17. If the sum of lines 18b, 19b, and 20b is greater than line 17, enter “0”.
On line 25, enter the Total Tax Liability: add lines 21 through 24.
Refundable credits and payments
Earned Income Tax Credit: FEDERAL on line 28a; multiply line 28a by 30% (0.30) and enter the result on line 28b MICHIGAN.
On line 31, enter the Michigan tax withheld from Schedule W, line 6. Include Schedule W (do not submit W-2s).
On line 32, enter the Estimated tax, extension payments and 2024 credit forward.
On line 33, 2025 AMENDED RETURNS ONLY: taxpayers completing an original 2025 return should skip to line 34. Amended returns must include Schedule AMD (see instructions). If you had a refund and/or credit forward on the original return, check box 33a and enter this amount as a negative number on line 33c. If you paid with the original return, check box 33b and enter the amount paid with the original return, plus any additional tax paid after filing, as a positive number on line 33c. Do not include interest or penalty.
On line 34, enter the Total refundable credits and payments: add lines 26, 27, 28b, 29, 30, 31, 32 and 33c.
Penalty and/or interest relief request
Check box 35a if you and/or your spouse, if filing jointly, are eligible for a federal extension for service in a combat zone. Do not complete lines 35c or 35d.
Refund or tax due
On line 36, if line 34 is less than line 25, subtract line 34 from line 25. If applicable, see instructions. Include interest and penalty; this is what YOU OWE.
On line 37, enter the Overpayment: if line 34 is greater than line 25, subtract line 25 from line 34.
On line 38, enter the Credit Forward: the amount of line 37 to be credited to your 2026 estimated tax for your 2026 tax return.
On line 39, subtract line 38 from line 37 for your REFUND.
Digital asset
On line 40, check this box if you and/or your spouse, if filing jointly, received a digital asset as a reward, award, or payment for property or services, or sold, exchanged, or otherwise disposed of a digital asset during 2025.
Direct deposit
DIRECT DEPOSIT: Deposit your refund directly to your financial institution! See instructions and complete a, band c: a. Routing Transit Number, b. Account Number, c. Type of Account: 1. Checking 2. Savings.
Taxpayer Certification and Preparer Certification
Taxpayer Certification. By signing you declare under penalty of perjury that the information in this return and attachments is true and complete to the best of your knowledge.
Preparer Certification. By signing, the preparer declares under penalty of perjury that this return is based on all information of which the preparer has any knowledge. Enter the Preparer's PTIN, FEIN or SSN, Preparer's Name (print or type) and Preparer's Business Name, Address and Telephone Number.
By checking this box, I authorize Treasury to discuss my return with my preparer.
Common questions about Form MI-1040
Is there a deadline?
Return is due April 15, 2026.
Where do I file it?
Refund, credit, or zero returns: mail your return to Michigan Department of Treasury, Lansing, MI 48956. Pay amount on line 36 (see instructions): mail your check and return to Michigan Department of Treasury, Lansing, MI 48929.
Sources
[1] Form MI-1040 (Rev. 06-25), 2025 Michigan Individual Income Tax Return, Michigan Department of Treasury (the Official source link on this page).