• Are a full-year resident, part-year resident or nonresident of Michigan.
  
• Expect a refund or owe tax
  
• File a return for a deceased taxpayer
  
• File any of the following forms along with the required MI-1040
  
  • Michigan Income Tax Return
    
  • MI-1040EZ, Michigan Income Tax Easy Return (please e-file using form MI-1040)
    
  • Schedule NR, Nonresident and Part-Year Resident Schedule
    
  • Schedule 1, Michigan Additions and Subtractions
    
  • MI-1040CR, Michigan Homestead Property Tax Credit Claim
    
  • MI-1040CR-2, Michigan Homestead Property Tax Credit Claim for Veterans and Blind People
    
  • MI-1040CR-7, Michigan Home Heating Credit Claim
    
  • MI-8839, Qualified Adoption Expenses
    
  • MI-1040H Schedule of Apportionment
    
  • MI-2210, Underpayment of Estimated Income Tax
  
  

Note: Direct Deposit information is part of the electronic record.

If you are filing any of the following forms, your MI-1040 may be e-filed, but you must mail the paper forms listed below to Treasury.

• MI-1045 Application for Net Operation Loss
  
• C-4267 Application for Extension

You CANNOT e-file if you:

• Amend or correct a previous return.
  
• File a prior year return.
  
• File a fiscal year return.
  
• File any of the following forms:
  
  • MI-1040CR-5 Farmland Preservation Tax Credit Claim
    
  • MI-1040EZ - Michigan Income Tax Easy Return (may be filed as an MI-1040)
    
  • MI-1040D Adjustment of Capital Gains and Losses
    
  • MI-1040X Amended Michigan Income Tax Return
    
  • MI-4797 Adjustments of Gains and Losses From Sales of Business Property
    
  • 3581 Historic Preservation Tax Credit
  
  

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