We have been made aware of another issue in which clients are receiving refund checks, without explanation, equal to the Section 2210 underpayment penalties reported on their returns.



Treasury asks CPAs to advise their clients not to cash these checks, as doing so may complicate correcting any potential error.



If a taxpayer receives a refund in error, they should mail the uncashed check to:

Michigan Department of Treasury

P.O. Box 30788

Lansing, MI 48909

Include with the uncashed check a written statement explaining why the check is being returned and retain a copy for your records.

If unsure whether a refund was issued in error your client can:

• Set up an account with  MiLogin to use  Michigan Treasury eServices Logged In Services to submit an inquiry and receive a response, or
• Contact the Individual Income Tax Contact Center at 517-636-4486.

If you have received a check that falls in this category, and you have already cashed it, we recommend that you do nothing at this time, and wait to get further guidance from the state.