Michigan Tax Amnesty Program

State and Local Tax

By Jack Stewart

The state of Michigan will conduct a tax amnesty program for eligible taxes for periods ended on or before December 31, 2009. The program will commence on May 15, 2011 and conclude on June 30, 2011. The amnesty does not apply to local taxes, including real and personal property taxes.

The tax amnesty program is open to all taxpayers who are not eligible for voluntary disclosure, are not the subject of a current tax-related Court of Claims case, and not the subject of a criminal investigation. Also taxpayers with income attributable to a criminal act, or who have been convicted of a felony under the Revenue Act or the Internal Revenue Code are barred from participating in the amnesty program.

Those taxpayers who come forward will be responsible only for the amount of tax they owe and any corresponding interest. All related penalties will be abated.

According to the Michigan Department of Treasury’s website, taxpayers must submit the following in order to obtain amnesty:

  • A complete Tax Amnesty Application (Form #3855);
  • All non-filed tax returns for which you are requesting tax amnesty;
  • Amended returns if applicable;
  • A completed Registration for Michigan Taxes (Form #518), if you are a business taxpayer and are not currently registered; and
  • Full payment of all tax and interest due.

The above information must be submitted or postmarked on or before June 30, 2011 in order to qualify. The application, applicable returns and full payment should be mailed to: 

          Michigan Department of Treasury
          Tax Amnesty
          P.O. Box 30710
          Lansing, MI 48909

Additional information can be found on the Michigan Department of Treasury’s website.  Please feel free to contact Jack Stewart with any questions.



Schneider Downs provides accountingtax, wealth management, technology and business advisory services through innovative thought leaders who deliver the expertise to meet the individual needs of each client. Our offices are located in Pittsburgh, PA and Columbus, OH. 

This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax-related matter.

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