Treasury Update

Treasury Letters

It has come to our attention that some Treasury letters, including some recently reissued letters, are causing concern or confusion. To the best of our knowledge, these letters were not issued in error. Taxpayers may receive a “Reminder of Tax Due” letter and it is correct. Please urge your clients to follow the contact or instructions on the letter if they disagree with the determination.

The most up-to-date, thorough information is available to taxpayers via Michigan Treasury eServices eServices, and we urge taxpayers to check there for details related to their account. Many scenarios are also explained in detail at the Tax Year 2025 Solutions Tracker.

Treasury Letters and Explanations

Request for Information Letters

If Treasury does not receive a timely response to a Request for Information letter, we are not able to complete the return processing using filed information, which could result in a tax credit denial and/or a tax due situation.

Reminder of Tax Due Letters

There are various reasons a taxpayer may receive a "Reminder of Tax Due" letter. For example, if upon processing the return, it was determined that the taxpayer did not make or underpaid estimated payments, or the payment was late. Penalty and interest is applied.

Notice of Correction Letters

Any time Treasury adjusts a return, we must send this letter. The adjustment could be due to a value entered incorrectly or it could be to reduce/disallow a credit. There are appeals rights attached to the letter- if the taxpayer disagrees with the decision, they should follow the appeal process.

Refund Sent in Error Letters

This is sent if a taxpayer received a check or deposit in error.

Notice of Adjustment Letters

(27,000 letters sent in error between April 7 and April 28)

Taxpayers who received these letters also received corrections in one of two methods:

1. A corrected letter that indicated updated financials
2. A modified letter that acknowledged the mistake but included no financials. The letter also informed them they would receive an additional “Reminder of Tax Due” letter if they still owed.

Next Steps for Taxpayers and Practitioners

If you or your client disagrees with a letter, it is important they follow the contact, appeals or other instructions contained in the letter.

We have created a Tax Year 2025 Return Processing Updates page on our website that also includes a link to the Solutions Tracker which provides the latest information about identified issues and solutions.