The Payments section is used to report payments and credits that may reduce the amount of Michigan tax owed or increase your refund.
Most Michigan withholding is automatically transferred from your federal return based on information entered from Forms W-2, 1099, and other federal documents. Use this section to enter additional payments that may not have transferred automatically.
Program Entry
Michigan Return → Payments
State Refund Applied to Next Year's Return
Enter the Amount of State Refund That You Would Like to Apply to Next Year
If your Michigan return results in a refund, you may choose to apply all or part of that refund to next year's Michigan tax return instead of receiving it as a refund.
Enter the amount you want applied to your next year's Michigan return.
Important
- The amount entered cannot exceed the refund available on the return.
- If the return has a balance due, no amount will be transferred.
- The amount entered will not transfer if it exceeds the available refund.
Because the refund amount is not finalized until the return is completed, you may need to return to this section after reviewing your completed Michigan return.
Payments Made With Extension
Payments Made With Extension
Enter any payment submitted with a Michigan extension request.
If you requested additional time to file your Michigan return and made a payment with that extension, enter the amount paid here.
Examples include:
- Electronic extension payments
- Check payments submitted with an extension
- Other payments made to Michigan before filing the return
Why Is This Important?
Extension payments are treated as tax payments and may:
- Reduce your balance due
- Increase your refund
- Prevent the same payment from being omitted from the return
Only enter extension payments that have not already been reported elsewhere on the return.
Withholding From Form 1042-S
What Is Form 1042-S?
Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, is issued to report certain U.S.-source income paid to foreign persons.
In some situations, Michigan withholding may be reported on Form 1042-S.
Select Begin to enter Michigan withholding amounts reported on Form 1042-S that were not transferred automatically from the federal return.
Information You May Need
Review Form 1042-S and enter the applicable:
- Michigan withholding amount
- Income information associated with the withholding
- Any additional information requested by the program
Why Is This Important?
Michigan withholding reported on Form 1042-S may be claimed as a payment on the Michigan return.
Properly entering the withholding ensures you receive credit for taxes already paid.
How Does This Affect My Return?
Amounts entered in the Payments section may:
- Reduce Michigan tax owed.
- Increase a Michigan refund.
- Apply a current-year refund to next year's return.
- Claim withholding or extension payments not entered elsewhere.
Notes
- Michigan withholding from Forms W-2 and most Forms 1099 is generally transferred automatically from the federal return.
- Review all withholding documents before entering additional payment amounts.
- Do not enter the same payment or withholding amount more than once.
- Keep copies of extension payment confirmations, Forms 1042-S, and other supporting documents with your tax records.
- Amounts entered in this section are treated as payments toward your Michigan tax liability.