Michigan 2011 Individual Income Tax Forms


Michigan 2011 Individual Income Tax Forms


MI-1040 Individual Income Tax Return

Individual Income Tax Instruction Book

MI-1040CR Homestead Property Tax Credit Claim

MI-1040CR Instructions

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Individual Income Tax Instruction Book


2011 Michigan individual tax news

  • Annual mailing of MI-1040 instruction booklets will be limited as part of budgetary savings measures. The MI-1040CR2, MI-1040CR-5 and MI-1040CR-7 instruction booklets will continue to be mailed in mid-January to taxpayers who filed their 2010 return on Treasury forms. All forms and instructions may be viewed and/or downloaded from our   Web site beginning in January 2012.  In addition, commonly used forms will continue to be available at Treasury offices, most public libraries, Northern Michigan   post offices, and Department of Human Services (DHS) county offices.
  • Renewable Energy Surcharge Credit – The credit for 2011 is based on 20% of the total monthly surcharges for renewable energy that may appear on itemized residential electric bills. Customers of DTE Energy pay the maximum surcharge of $3 per month, customers of Consumers Energy paid $2.50 per month through September and $0.65 per month for October through December. Other utilities may impose the surcharge. Taxpayers may claim the credit only if the surcharge appears on their monthly electric utility bill. To be eligible for this credit, AGI must be no more than $65,000 for single/married filing separate or $130,000 for joint filers. Note: Credit only applies to purchases made after December 31, 2008 and before January 1, 2012.
  • Small Business Investment Tax Credit The credit program provides Qualified Investors a 25% tax credit over a two year period on Qualified Investments in Qualified Businesses.  Taxpayers eligible for this credit have received a certificate from the Michigan Strategic Fund Board, Small Business Investment Tax Credit Program (certificate must be attached   to the taxpayer’s return).  Note: Qualified Investments must be made after December 31, 2010 and before January 1, 2012 to be eligible for the tax credit. Visit www.MichiganAdvantage.org/SBITC for more information.

Important Information

  • Tax Rate – The income tax rate for 2011 is 4.35%.
  • Personal Exemption Allowances – The personal exemption allowance increased to $3,700 for 2011. The special exemption allowance increased to $2,400.
  • Pension and Interest Deduction – For tax year 2011, qualified pension benefits included in adjusted gross income (AGI) from a private pension system or an IRA are deductible to a maximum of $45,842 for a single filer, or $91,684 for joint filers. Senior citizens age 65 or older may be able to deduct part or all of their interest, dividends and capital gains  that are included in AGI. For 2011, the deduction is limited to a maximum of $10,218 for single filers and $20,437 for joint filers. More Information for Seniors and Retirees.
  • Exemption for Qualified Disabled Veterans – Taxpayers who either have a service-connected disability or have a dependent with a service-connected disability may be eligible to claim a $300 exemption for tax year 2011. View instructions for MI-1040 line 9e. The additional exemption may also be claimed on the MI-1040CR-7 Home Heating Credit. View instructions for MI-1040CR-7 line 11c regarding eligibility.
  • Easy to Use Direct Deposit – Your refund is deposited safely into your account at the financial institution of your choice and is immediately available. Be sure to choose Direct Deposit when filing your 2011 tax return and credits.
  • Property Tax Credits / Refunds – Michigan homestead property tax credit and State or local refunds received in 2011 may be taxable on your 2011 U.S. 1040. If you claimed an itemized deduction for property or Michigan income taxes on your 2010 U.S. 1040 and   then received a refund in 2011 from the State or your local unit of government for a portion of those taxes, you must include that refund as income on your 2011 U.S. 1040.  If you   have questions about the taxability (for federal tax purposes) of the refunds, call the IRS at 1-800-829-1040.
  • Filing Extension Granted for Military Personnel Serving in a Combat Zone – United States military personnel serving in a combat zone on April 17, 2012, will be given 180   days after leaving the combat zone to file their federal and State tax returns and will be exempt from penalties and interest. When e-filing, service men and women serving in combat zones should enter the words “Combat Zone” in the preparer notes. When filing      a paper return print “Combat Zone” in ink on the top of page 1. More Information for Members of the Military
  • Pension Interest/Dividends/Capital Gain Estimator – Certain amounts of pension interest/dividends/capital gains and pension distributions are subtractable from taxable income. An estimator is available on Treasury’s Web site to assist taxpayers in determining what amounts can be subtracted and to make return preparation easier. Access the estimator at www.michigan.gov/taxes. Under Quick List – Services select Pension Estimator from the drop down menu.
  • MI-1040ES Forms not Mailed to Taxpayers Using Preparers – Treasury no longer mails preprinted estimate forms to taxpayers who use tax preparers to complete and file their tax returns.
  • Postage – The Post Office calculates postage based on the weight, size and thickness of an envelope. Mail with insufficient postage will be returned to the sender by the U.S. Postal Service. Consult with your Post Office before sending mail to avoid delays in delivery.
  • Renaissance Zones – Certain Renaissance Zones, along with the tax benefits, will continue to be phased out. See instructions for Schedule 1, line 15, on pages 13-14 of the MI-1040 tax booklet.
  • Prior Year Returns and Credits – For refunds, you have until April 17, 2012 to file or amend your 2007 Michigan Individual Income Tax Return (MI-1040) and Homestead Property Tax Credit forms (MI-1040CR and MI-1040CR2). The State of Michigan statute of limitations is four years for claiming tax refunds and homestead property tax credits.
  • Free E-file is Available. Do You Qualify? – E-file lets you submit your Michigan and federal individual income tax returns using a computer instead of mailing paper returns.  You can even e-file your Michigan return separately from your federal return (State-Only e-file). If you choose to e-file only your Michigan tax return, be sure to calculate your federal return first before completing and e-filing your Michigan return. www.MIfastfile.org
  • There are many free tax preparation services available. To find out if you qualify, or to locate a free preparation service site near you visit www.michiganeic.org/freetaxprep
  • Home Heating Credit Standard Allowances and Income Ceilings for 2011
    (See Tables A and B below) Note: The last day to file a 2011 Home Heating Credit is September  30, 2012. No filing extensions are allowed.
    For more information visit www.michigan.gov/heatingassistance. 

Standard Allowance for the Standard Credit Computation

Your Exemptions (from line 11.I)

Standard Allowance

Income Ceiling

0 or 1 $420 $11,986
2 $567 $16,186
3 $714 $20,387
4 $861 $24,587
5 $1,009 $28,815
6 $1,156 $33,014
+147 for each exemption over 6 +4,200 for each exemption over 6

Exemptions and Maximum Income for the Alternate Credit Computation

Your Exemptions (from line 11.I)

Maximum Income

0 or 1 $12,973
2 $17,458
3 $21,946
4 or more $22,782