Michigan state income tax — ITIN filer guide

Michigan taxes income at a flat 4.25% (tax year 2026), administered by the Michigan Department of Treasury. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 4.25%

  • State return form: MI-1040
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Must file if a federal return is required or if AGI exceeds the exemption allowance ($5,800 per exemption, TY2025)
  • State sales tax: 6%
  • Special regime: Numerous Michigan cities levy their own city income tax filed separately (City of Detroit returns are processed by the state Treasury); statewide average effective local rate ~0.16%

Michigan refund timing

  • E-filed returns: Michigan Treasury: e-filed returns usually processed within 14 business days (allow 14 days before checking status)
  • Paper returns: Michigan Treasury: allow 6-8 weeks for paper returns
  • Check your Michigan refund status

State tax agency

  • Michigan Department of Treasury — michigan.gov/taxes
  • Phone: 517-636-4486
  • Free filing option: No state-run portal — MIfastfile.org lists free e-file options for qualifying taxpayers (IRS Direct File, in which MI participated, discontinued for 2026)

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Michigan state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to MI-1040
  3. Apply state-specific deductions and credits
  4. E-file — No state-run portal — MIfastfile.org lists free e-file options for qualifying taxpayers (IRS Direct File, in which MI participated, discontinued for 2026)
  5. Or visit a VITA site for free in-person preparation

Michigan state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Michigan Earned Income Tax Credit for Working Families — 30% of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Michigan Treasury: 'If you do not qualify for the federal EITC, you do not qualify for the Michigan EITC' — all adults and children on the return must have SSNs

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Michigan Department of Treasury.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.