Michigan State Tax Payment Plan

The Michigan Department of Revenue only allows you to file an installment plan request if you have already received a Notice of Intent to Assess and/ or a Final Bill for Taxes Due. Your proposed agreement should not exceed 24 months. If you will need longer than 24 months to pay off your entire debt, you are required to contact the Office of Collections by calling 517-636-5265 before completing any forms.

If the Michigan Accounts Receivable Collections System (MARCS) has already contacts you about your debt, you need to directly contact them before requesting an install agreement.
To submit an installment plan request for a period lasting 24 months or less, you will need to:

Complete Form 990, Installment Agreement. Directions for filling out this form can be found on the document’s 3rd page.
Include your first proposed payment amount and the payment coupon on page 2 of Form 990. (Checks should be made payable to the State of Michigan- CD. These three things should be mailed to the address found on the front page of your tax liability notice.

You should know that the Office of Collections will file liens even if your installment agreement has been accepted in order to protect the interest of the state. In addition, penalties and interest will continue to accrue until the liability has been paid in full.

If your payment agreement is approved, you will receive payment coupons for your future payments. You will need to send in your payment by the date listed on the coupon. (Don’t forget to put the payment coupon in the envelope.) Write your account number/ assessment number in the memo portion of your check or money order (made payable to the State o

f Michigan- CD) and mail it to:

Michigan Department of Treasury
PO Box 30199
Lansing, MI 48909

If you receive a notice that your installment agreement has not been approved, you are responsible for paying your entire balance at the time you receive the notice.