Tax Reference Links & Self-Help
Federal forms online to remember:
- Application for Automatic Extension of Time (Form 4868)
This form must be filed by April 18 to receive an automatic extension. Your tax returns will be due August 16.
- Power of Attorney and Declaration of Representative (Form 2848)
This form is required for someone else to speak to the Internal Revenue Service on your behalf. If you are working with the MSU Law Tax Clinic, we may request that you complete this form to effectively represent you.
- Divorced or Separated Individuals (Publication 504)
- Tax Guide for U.S. Citizens and Resident Aliens Abroad (Publication 54)
- Understanding Your IRS Individual Taxpayer Identification Number (ITIN) (Publication 1915)
- U.S Tax Treaties (Publication 901)
- VITA Quick Reference Guide for Preparing Nonresident Alien Returns
- Withholding of Tax on Nonresident Aliens and Foreign Entities (Publication 515)
Taxpayer Advocate Service
From the Web site, "[t]he Taxpayer Advocate Service is an IRS program that provides an independent system to assure that tax problems, which have not been resolved through normal channels, are promptly and fairly handled. The National Taxpayer Advocate, Nina Olson, heads the program. Each state and campus has at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate. The goals of the Taxpayer Advocate Service are to protect individual and business taxpayer rights and to reduce taxpayer burden." See also, National Taxpayer Advocate -- Annual Report to Congress
Tax Scams - How to Recognize and Avoid Them
IRS educational materials that explain various tax scams.
Michigan Taxpayers Guide (PDF)
Key forms to remember this filing season:
- Application for Extension of Time to File Michigan Tax Returns -- Form 4
File this form by April 15 to receive a three month extension.
- Homestead Property Tax Credit -- Form MI 1040CR
You may qualify for this credit if you own or rent your home. If you are blind, are in the active military, are an eligible veteran or an eligible veteran’s surviving spouse, request Form MI-1040CR-2 and complete both the MI-1040CR and MI-1040CR-2. Use the form that gives you a larger credit. Marriage, separation and divorce will affect calculating this credit. See Form 2105. This credit is filed in April with your other income tax forms.
- Home Heating Credit -- Form MI 1040CR-7
A claim for this credit must be filed by September 30. Although you may file it with your other tax filings, do not attach this schedule to your other tax forms. You may not file for this credit beyond the deadline. Qualifying for this credit depends on your income and the number of people in your household
- Michigan Power of Attorney -- Form 151
This form is required for someone else to speak to the Department of Treasury on your behalf. If you are working with the MSU Law Tax Clinic, we may request that you complete this form to effectively represent you.
- Withholding Tax Schedule -- Schedule W
Michigan no longer requires the attachment of W-2's to income tax returns. Complete the Schedule W instead, which contains most of the information located on the W-2. The Department of Treasury adopted this form to improve return processing and scanning
Where is my state refund?
The Department of Treasury has been experiencing a significant back log in processing returns. If you have not received your refund in 6-8 weeks, you can check online to find out if your return has been processed. If the online system is down, you may have to check on your refund by calling the self-help phone number.