Form Mi-1040cr5 - Michigan Farmland Preservation Tax Credit Instructions

Important Information

• Michigan Individual Income Tax Return (MI-1040). The

Self Service Options

MI-1040 must be filed, even if you are not otherwise

The Michigan Department of Treasury (Treasury) offers

required to file this form.

a variety of services designed to assist you, and most are

• Michigan Home Heating Credit Claim (MI-1040CR-7)

available 24 hours a day, seven days a week.

or Michigan Homestead Property Tax Credit Claim

IMPORTANT: To obtain information about your

(MI-1040CR) or Michigan Homestead Property Tax

account using the Internet and Telephone Options listed

Credit

Claim

for

Veterans

and

Blind

People

below, you will need the following information from

(MI-1040CR-2) must be filed to include your total

your return:

household resources, even if you are otherwise not

entitled to these credits.

• Social Security number (SSN) of the primary filer

(the filer listed first on the return)

Important Reminders

Deduct all special assessments, penalties, interest, and

• Tax year of the return

other non-allowable charges from property tax statements.

• Adjusted gross income (AGI) or total household

• Include your previous year’s Farmland Preservation Tax

resources

Credit in federal AGI.

• Filing status (single, married filing jointly, married

filing separately).

• Enter the most current agreement numbers on Schedule

CR-5 and also write them on your property tax

Internet Options

statements.

If agreements have been renewed, the

expiration date will change.

Find the following information on this Web site:

• Complete Schedule CR-5 according to instructions.

• Current year forms and instructions

• Claim only the portion of the tax bill that is qualified on

the property tax statement as agricultural. If less than

• Answers to many tax preparation questions

100 percent, claim the lower percentage less the school

• Most commonly used tax forms

operating taxes.

• Free assistance in preparing your return

• Attach all applicable federal returns and schedules (U.S.

• Other tax resources.

Forms 1040, 1065, 1120S, K-1, etc.).

• List each agreement once (add multiple parcels’ taxable

This secure Web site was designed specifically to protect

value and taxes together for an agreement and list on

your personal tax information. Use this Web site to:

one line).

• Check the status of your return

• The agreement number consists of three components: (1)

• Check estimated payments you made during the year

the first two digits represent the county code where the

property is located, (2) the middle portion is the actual

• Check the status of letters you have sent to Treasury

contract number, and (3) the last six numbers are the

• Change your address

expiration date. If the agreement has been split, it will

• Ask a specific question about your account.

have a letter added after the contract numbers.

Telephone Options

• Include the entire taxable value of the agreement

(517) 636-4486

regardless of the percentage you are claiming.

Automated Information Service

• Ownership on property tax statements must match

With Treasury’s automated phone system, you can:

ownership on agreements.

• Request the status of your refund

• Check the expiration date in the agreement number (last

• Check the status of letters you have sent to Treasury

six digits). Do not use an agreement number with an

• Request information on estimated payments

expired date. If you extended the agreement, use the

new expiration date.

• Order current tax year forms.

• Attach copies of your 2013 property tax statements that

While most questions can be answered by the Automated

show the taxable value and an itemized listing by

Information Service, customer service representatives are

millage rate of the property taxes levied.

available from 8 a.m. to 4:45 p.m., Monday through Friday.

Assistance is available using TTY through the Michigan

Where to Mail Your Return

Relay Service by calling 1-800-649-3777 or 711. Printed

Review your return carefully and make sure it is complete.

material in an alternate format may be obtained by calling

Assemble your returns and attachments in the order shown

(517) 636-4486.

on page 5 of the MI-1040 booklet. Mail your return and

attachments to the address under “Where to Mail Your

MI-1040CR-5 Filing Requirements

Return” on your MI-1040.

The

following

forms

filed

with

your

must

MI-1040CR-5:

• Schedule of Taxes and Allocation to Each Agreement

(Schedule CR-5). The Schedule CR-5 lists all your

agreements and corresponding taxes. Processing of your

refund may be delayed if the Schedule CR-5 is not filed.

Form Mi-1040cr5 - Michigan Farmland Preservation Tax Credit Instructions - 2013 Page 2

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