The Miscellaneous Forms section contains additional Michigan forms that may be required for specific tax situations. Most taxpayers will only need to complete these forms if they have a particular filing requirement, credit, deduction, or refund claim.
Program Entry
Michigan Return → Miscellaneous Forms
Form MI-1040ES - Estimated Payment Vouchers
Form MI-1040ES, Estimated Income Tax Vouchers, is used to make estimated Michigan income tax payments for the current tax year.
You may need estimated tax payments if you receive income that is not subject to withholding, such as:
- Self-employment income
- Rental income
- Investment income
- Retirement income with little or no withholding
- Pass-through business income
Use this form to generate estimated payment vouchers for future Michigan tax payments.
Form 4013 - Resident Tribal Member Annual Sales Tax Credit
Form 4013 is used by eligible resident tribal members to claim the Michigan Resident Tribal Member Annual Sales Tax Credit.
This credit is available to qualifying tribal members who meet Michigan's eligibility requirements.
Complete this form only if you qualify for the credit.
Form 4 - Application for Extension of Time to File Michigan Tax Return
Form 4 is used to request an extension of time to file a Michigan Individual Income Tax Return.
Important
- An extension of time to file is not an extension of time to pay.
- Any tax expected to be due should be paid by the original due date to avoid penalty and interest.
- Form 4 is not e-filed with the Michigan return.
- If needed, the extension form must be printed and submitted according to Michigan filing instructions.
Form MI-1310 - Claim of Refund Due a Deceased Taxpayer
Form MI-1310 is used to claim a Michigan refund on behalf of a deceased taxpayer.
This form may be required when the refund is being claimed by:
- A surviving family member
- A personal representative
- Another person entitled to receive the refund
Important
Form MI-1310 is not e-filed with the Michigan return.
If Form MI-1310 is required:
- Complete the form.
- Print the form.
- Mail the form and any required supporting documentation to the Michigan Department of Treasury as instructed.
Failure to submit the required documentation may delay processing of the refund.
Schedule MI-1045 - Michigan Net Operating Loss Schedule
Schedule MI-1045 is used to calculate and track Michigan Net Operating Losses (NOLs).
The schedule is used to:
- Calculate a Michigan NOL.
- Determine available NOL carryforwards.
- Support NOL deductions claimed on Form MI-5674.
- Document how Michigan NOLs are carried forward from year to year.
Taxpayers claiming a Michigan NOL deduction should maintain supporting documentation for all loss years.
For more information, see our article here.
Form MI-461 - Excess Business Loss
Form MI-461 is used to calculate Michigan excess business losses.
This form applies to taxpayers whose business losses may be limited under Michigan rules.
Business losses in excess of allowable limits may be carried forward and treated as part of a future Michigan Net Operating Loss calculation.
Examples of business income and losses that may be reported on this form include:
- Sole proprietorship income
- Partnership income
- S Corporation income
- Farm income
- Other qualifying business activities
For more information, see our article here.
How Does This Affect My Return?
These forms may:
- Generate estimated tax vouchers.
- Request a filing extension.
- Support a refund claim for a deceased taxpayer.
- Calculate Michigan net operating losses.
- Calculate excess business loss limitations.
- Claim specialized Michigan credits.
Notes
- Most taxpayers will not need every form listed in this section.
- Form 4 (Extension) is not e-filed with the Michigan return.
- Form MI-1310 (Claim of Refund Due a Deceased Taxpayer) is not e-filed and must be printed and mailed when required.
- Schedule MI-1045 and Form MI-461 are commonly used for business loss and net operating loss calculations.
- Keep copies of all forms and supporting documents with your tax records.