DETROIT – Both state and federal tax-filing deadlines have been extended into June for Michigan residents and businesses affected by August 2023 storms.
Tax relief is being offered at the federal and state levels for Michigan residents and business owners who were impacted by storms in August 2023 that caused flooding, tornadoes, and other damage. Earlier this year, the federal government declared a disaster for several Michigan counties that were affected by storms that began on Aug. 24, 2023.
Individuals, households and business owners who are included within the disaster area are being given several extra months to file their 2023 taxes. Those who are eligible will have until June 17, 2024, to file their taxes, instead of the regular April 15 deadline.
Who’s eligible for state, federal tax relief?
According to the IRS, tax relief is available to individuals, households and business owners who reside in, are located in, or keep tax records in the following Michigan counties:
- Eaton
- Ingham
- Ionia
- Kent
- Livingston
- Macomb
- Monroe
- Oakland
- Wayne
The disaster declaration was made for those counties only.
What taxes qualify for the disaster-related extension?
Different types of tax returns are eligible to be filed by June 17 instead of by April 15. The extension can be used for individual income taxes, business taxes and more.
The extension applies to state and federal taxes that have filing and payment deadlines between Aug. 24, 2023, and June 17, 2024.
The following taxes qualify for the disaster-related extension, according to the state:
- Individual income tax (IIT)
- Including composite and fiduciary
- Michigan business tax (MBT)
- Corporate income tax (CIT)
- Flow-through entity (FTE) tax
- City of Detroit income taxes
The tax extension is also applicable to spouses, if filing jointly.
Federal level: How does the extension work?
For federal taxes, the IRS "automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief,” the agency’s website says.
Affected individuals and businesses can have until June 17 to file their federal returns and pay federal taxes that were originally due between August 2023 and June 17, 2024.
Here’s what the June 17 tax extension applies to at the federal level, as written by the IRS:
- Individual income tax returns and payments normally due on April 15, 2024.
- 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
- Quarterly estimated income tax payments normally due on Sept. 15, 2023, Jan. 16, 2024, and April 15, 2024.
- Quarterly payroll and excise tax returns normally due on Oct. 31, 2023, Jan. 31, 2024, and April 30, 2024.
- Calendar-year partnership and S corporations that had a valid tax-year 2022 extension that ran out on Sept. 15, 2023, or have a 2023 return normally due on March 15, 2024.
- Calendar-year corporations and fiduciaries that had a valid tax-year 2022 extension that ran out on Oct. 16, 2023, or have a 2023 return and payment normally due on April 15, 2024.
- Calendar-year tax-exempt organizations that had a valid tax-year 2022 extension that ran out on Nov. 15, 2023, or have a 2023 return normally due on May 15, 2024.
Learn more on the IRS’ website here.
State level: How does this work?
The tax extension works a bit differently at the state level.
Michigan residents and business owners must reach out to the Michigan government to request the extension for filing or paying 2023 taxes. Taxpayers will still have until June 17 to file or make payments, but the state says it requires some additional information to process the request for relief.
The Michigan Department of Treasury requires the eligible taxpayers to contact the department and give them the following information:
- Taxpayer’s name.
- Taxpayer’s account number.
- The address impacted by and within the federal disaster area (i.e., the taxpayer’s address or the tax preparer’s address).
- A brief description of how the taxpayer was impacted by the federal disaster.
Taxpayers are urged to submit their extension request before the June 17 deadline. Doing so will “avoid preliminary assessment notices,” the state says.
A disaster relief request can be sent to the state treasury online, over the phone, or by mail.
- Those requesting relief for individual income tax can call: 517-636-4486.
- Those requesting relief for corporate income tax, flow-through-entity tax, or Michigan business tax can call: 517-636-6925.
- A letter can be mailed to: Michigan Department of Treasury, Attn: Disaster Relief, Lansing, MI 48922.
Learn more on the state’s website here.
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