Find out how to work with a tax preparer to claim the EITC. If you pay someone to prepare your tax return, the preparer must sign it and enter their Preparer Tax Identification Number. You should interview and choose a tax preparer carefully. You are responsible for what’s on your tax return - even when someone else prepares it for you. AND file the Michigan individual income Tax Return (MI-1040).You must file, even if you do not owe tax or are otherwise not required to file.AND file your federal income tax return with the IRS.If you do not qualify for the federal EITC, you do not qualify for the Michigan EITC.The federal EITC Qualification Assistant is available in English and Spanish. Use the IRS’ Qualification Assistant to verify your federal EITC eligibility.you are a nonresident and you have taxable Michigan income.You do not need positive Michigan taxable income to qualify. you are a Michigan resident or part-year resident.If you qualify for the federal EITC, you qualify for the Michigan EITC if:.AND Verify your federal EITC eligibility.Have “ earned income” – that is taxable earnings and wages you get by working for someone else or by working for yourself/owning a business/operating a farm.

To claim the Michigan EITC for Working Families, you must: Once the effective date of Public Act 4 of 2023 is known, Treasury will be able to provide further information for tax year 2023 tax return processing. If this course of action is necessary, impacted individuals may experience delays in receiving their refunds.

If the law takes effect after the 2023 tax season begins, Treasury must modify normal tax season practices by holding returns that claim the Michigan EITC until the law takes effect.

If the law takes effect before the 2023 tax season begins, Treasury will process these returns using normal practices.

How Treasury handles the Michigan EITC this tax season depends on when the law takes effect.

Michigan’s 2023 tax return, forms, and instructions reflect the expanded Michigan EITC created in the new law.

Do not file an amended return or try to claim the increased Michigan EITC on your 2022 individual income tax return. Once the law takes effect, Treasury will systematically schedule supplemental check payments to issue the remaining 24% portion of the credit.

Federally eligible individuals who claimed the Michigan EITC on their 2022 MI-1040 received the original 6% credit.

Despite the uncertainty surrounding the effective date, Treasury is committed to ensuring that all eligible Michiganders can take full advantage of this expanded credit.

However, this law change is not scheduled to formally take effect until 90 days after the current legislative session closes. The expanded Michigan EITC is retroactive to the 2022 tax year (last tax season).

New tax credits for 2021