Michigan Form MC 437, titled Request and Writ for Garnishment (Income Tax Refund/Credit), is the State Court Administrative Office (SCAO) document a judgment creditor files to intercept a judgment debtor’s Michigan state income tax refund and apply it to an unpaid civil judgment. The form is issued by the court that entered (or to which the judgment was transferred) and is then served on the Michigan Department of Treasury so Treasury can withhold the refund before mailing it to the debtor.
The most recent revision printed on the form is the 6/19 SCAO-approved version, and you must always confirm you have the current edition on the Michigan Courts SCAO forms page before you file. According to the Michigan Department of Treasury Garnishment Unit, Treasury processes more than 600,000 income tax garnishment writs each year, and roughly 15–20% are rejected for clerical errors such as a mismatched Social Security number, a missing court seal, or an incorrect tax year — every rejection forces the creditor to wait an additional tax cycle to collect.
Here is what you will learn:
- 📋 What MC 437 does, who must file it, and the MCL 600.4061a statute behind it
- 🧾 Every box, line, and signature block on the writ — explained in plain English with sample entries
- 👩⚖️ Three full named-filer walkthroughs (small-claims landlord, medical-debt plaintiff, joint-return co-debtors)
- 💵 Exact fees ($6.00 to Treasury, $15.00 court issuance fee), filing channels, and processing windows
- ⚠️ The 10 most common mistakes that get a writ rejected — and how to avoid each one
What MC 437 Is and Who Must File It
Michigan Form MC 437 is the Request and Writ for Garnishment (Income Tax Refund/Credit), a court-issued writ that orders the Michigan Department of Treasury to withhold a debtor’s state income tax refund, homestead property tax credit, or earned income credit and pay it to the judgment creditor. The form combines two documents in one: the Request (the creditor’s sworn statement asking the court to issue the writ) and the Writ (the court’s order to Treasury). It is authorized by MCL 600.4061a and governed procedurally by Michigan Court Rule 3.101.
You must file MC 437 if you hold a Michigan civil money judgment that has not been fully paid and you want to collect from the debtor’s state tax refund. The filer is almost always the plaintiff (now called the judgment creditor) in a closed civil case — small-claims plaintiffs, district court plaintiffs, circuit court plaintiffs, debt buyers who have been substituted as plaintiff, and plaintiff’s attorneys all file MC 437. Collection agencies that do not own the judgment cannot file in their own name; they must file through licensed counsel or through the original creditor.
The form is unique to Michigan state tax refunds. It does not reach federal IRS refunds (those require a separate federal mechanism through the Treasury Offset Program), and it does not reach wages, bank accounts, or other property — those require a different writ such as MC 12 (periodic) or MC 13 (non-periodic) under the same MCR 3.101 framework. Each MC 437 covers one tax year only, so creditors who want to garnish refunds for multiple years must file a fresh MC 437 each year.
A misconception worth correcting: many filers think filing MC 437 guarantees collection. In practice, if the debtor does not file a Michigan return, owes the state itself, owes child support, or has prior-priority garnishments, you may receive nothing even with a perfectly completed writ.
Before You Start: Documents and Information You Need
Gathering paperwork before you open the form prevents the back-and-forth that causes most rejections at the Michigan Treasury Third Party Withholding Unit. Open a single folder — paper or digital — and pull the following items together first.
- Certified copy of the judgment. You need the case number, judgment date, original judgment amount, and any post-judgment costs. Without it, you cannot calculate the unpaid balance, and the court clerk will refuse to issue the writ.
- Defendant’s full legal name and any known aliases. Treasury matches names against tax returns, so a misspelling or missing middle initial can cause a no-match rejection.
- Defendant’s complete Social Security Number. This is the single most important field on the form because Treasury keys the entire match off the SSN.
- Defendant’s last known address. Required so the court can mail the debtor a copy as required by MCR 3.101(F).
- Plaintiff’s name, address, and telephone number. Treasury sends the disclosure and any payment to this address.
- Itemized post-judgment payments and credits. You must subtract all payments already received to state an accurate unpaid balance — overstating the balance is a sanctionable misrepresentation.
- Calculation of post-judgment interest. Michigan post-judgment interest under MCL 600.6013 accrues at the certificate-of-deposit rate plus 1%, recalculated every six months.
- The court’s filing fee and the $6.00 Treasury disclosure fee. Bring both — the court will not issue a writ without payment, and Treasury will not process it without the $6.00.
- Two extra conformed copies of the issued writ. Treasury keeps one and returns one stamped to you as proof of receipt.
- Disclosure form MC 14 (optional but useful). Treasury issues its own disclosure on the back of MC 437, but having a blank MC 14 on hand helps if Treasury asks for one.
A common mistake at this stage is gathering everything except the post-judgment interest calculation. Filers leave that field blank or guess, and the disclosure later shows Treasury withheld less than the creditor expected — that gap can never be recovered without filing a brand-new writ in a later tax year.
Where to Get the Form and How to Access It
The official MC 437 lives on the Michigan Courts SCAO-approved forms library, which is the only source you should trust. Third-party form sellers often distribute outdated revisions, and the clerk will reject any version that is not the current SCAO release.
You can access the form three ways. First, download the fillable PDF directly from the SCAO library and type entries on screen — this is the cleanest method because every box aligns and Treasury’s scanners read typed entries more reliably than handwriting. Second, pick up a paper copy at the clerk’s counter of the court that entered the judgment; clerks at the 36th District Court in Detroit and other high-volume courts keep stacks at the counter. Third, complete and submit the form electronically through the MiFILE e-filing portal for any court that has joined statewide e-filing.
The form’s revision date is printed in the lower-left corner — check that it reads MC 437 (6/19) or later. If a revision newer than 6/19 has been released by the time you file, use that one; outdated revisions are routinely bounced by clerks because field labels and statutory citations may have shifted.
A misconception many pro se creditors hold is that any “garnishment form” will work. It will not. MC 12 (periodic), MC 13 (non-periodic), and MC 437 (income tax) are three different writs, and using the wrong one means Treasury will reject the filing on intake.
Step-by-Step: How to Fill Out Form MC 437 Line by Line
The writ is a single double-sided page divided into a caption, a Request (top half, completed by the plaintiff), a Writ (middle, completed by the court), a Disclosure (bottom half and reverse, completed by Treasury), and finally a Verification and Service block. Work top-to-bottom and complete every box that applies to you. Treasury’s intake clerks read the form in this exact order and reject it the moment they hit a missing field, so do not skip anything.
Court Information (Top Caption)
The caption asks for the court name, court address, telephone number, and case number of the court that entered the judgment. This is the issuing court, not Treasury. Fill it in exactly as it appears on the judgment; if the judgment was transferred under MCR 4.201, use the transfer court.
How to answer it: type the court’s full name in all capital letters (e.g., 36TH DISTRICT COURT), the street address, the city/state/ZIP, and the area-code phone number. Then type the case number exactly as printed on the judgment, including any suffix such as -GC (general civil) or -SC (small claims).
A specific example: small-claims plaintiff Maria Lopez enters 36TH DISTRICT COURT, 421 MADISON AVE, DETROIT, MI 48226, (313) 965-2200 and case number 2024-SC-00417.
A nuance to flag: when the judgment has been transferred for collection to a different district court, the caption belongs to the receiving court, not the original. Filers who use the original court get the writ rejected because the receiving court holds the case file.
A common mistake is dropping the case-number suffix. Without -SC or -GC, the clerk cannot find the case in the docket system and the writ never gets issued.
A misconception people hold: that ZIP code or phone number are optional. Treasury uses them to call the issuing court when a question arises, and an incomplete caption is a stamped-rejection in nearly every county.
Plaintiff and Defendant Names and Addresses
This block asks who is suing whom. Plaintiffs go on the left; defendants on the right. Use the same names and order that appear on the judgment, even if the parties have moved or changed names since.
How to answer it: type the plaintiff’s full legal name, mailing address, city/state/ZIP, and telephone number. Repeat for the defendant. If the plaintiff is represented, the attorney’s name, State Bar P-number, address, and phone go in the attorney box directly below.
A specific example: Riverbend Apartments LLC, 1200 Jefferson Ave, Detroit, MI 48207, (313) 555-0181 on the plaintiff side, and James R. Hollister, 884 Conner St, Detroit, MI 48215, (313) 555-7704 on the defendant side.
A nuance: if there are co-defendants and you have a judgment against both, list only the defendant whose tax refund you are intercepting. Co-defendants who file separate returns require separate MC 437 writs.
A common mistake is using a debt buyer’s name instead of the named plaintiff on the judgment. Treasury cross-checks the writ against the original judgment caption — a name mismatch between the writ and the underlying judgment causes immediate rejection.
A misconception: that a P.O. box is fine for the defendant. Treasury accepts a P.O. box, but if you have a known physical address, use it because court mailings and post-judgment notices require a deliverable street address.
Defendant’s Social Security Number
This is the single most decisive field on the entire form. Treasury matches the writ to a tax return using SSN as the primary key, so an incorrect or missing SSN guarantees a non-match.
How to answer it: type the defendant’s nine-digit SSN with the standard xxx-xx-xxxx format. If you only know the last four digits, you cannot file MC 437 — you must first obtain the full number through subpoena, an MC 17 Discovery Subpoena, or a creditor’s examination under MCR 2.621.
A specific example: James R. Hollister’s SSN is entered as 377-58-9142.
A nuance: when garnishing a business entity’s Michigan refund, the form asks for the FEIN in the same box, formatted xx-xxxxxxx.
A common mistake is transposing two digits. The match fails silently — you receive a no refund available disclosure even though the debtor filed a return — and you have lost a full tax cycle.
A misconception: that Treasury “will figure it out” from name and address. It will not. SSN is the only key Treasury uses, and a single wrong digit kills the match.
Tax Year of the Refund Sought
The form requires you to identify the specific tax year of the refund you want intercepted. One writ equals one year — there is no multi-year option.
How to answer it: type the four-digit tax year (for refunds Treasury will process during the calendar year you are filing). Most creditors filing in early 2026 are intercepting tax year 2025 refunds.
A specific example: Riverbend Apartments LLC writes 2025 in the tax year box because James filed his 2025 return in February 2026.
A nuance: writs are valid only for refunds not yet issued. If you file too late and Treasury has already mailed the refund, the writ catches nothing and you must wait for the next tax year.
A common mistake is entering the filing year (2026) instead of the tax year (2025). Treasury reads the box literally and looks for a 2026 return that does not exist yet.
A misconception: that one writ covers “this year and next.” It does not. Each tax year requires its own MC 437 plus its own $6.00 Treasury fee.
Judgment Information and Unpaid Balance
This block converts the underlying judgment into the dollar amount Treasury will withhold. It includes the judgment date, original judgment amount, post-judgment costs, post-judgment interest, post-judgment payments and credits, and the unpaid balance.
How to answer it: enter the judgment date as MM/DD/YYYY, the original judgment amount in dollars and cents, post-judgment costs (such as additional service fees), accrued post-judgment interest under MCL 600.6013, and any payments the defendant has already made. Subtract payments and credits to arrive at the unpaid balance, which Treasury treats as the cap on what it will withhold.
A specific example: Riverbend Apartments LLC’s judgment of $2,800.00 entered 07/14/2024, plus $45.00 in post-judgment costs and $184.32 in interest, minus $300.00 in payments, gives an unpaid balance of $2,729.32.
A nuance: post-judgment interest must be calculated as of the date you sign the request, not the date of the judgment. Use the Michigan Courts interest rate table to apply the correct semi-annual rate.
A common mistake is forgetting to subtract a partial payment that came in the week before filing. Overstating the balance is a misrepresentation; the defendant can object under MCR 3.101(K) and the court can sanction you.
A misconception: that you can include attorney fees automatically. Attorney fees only come in if the underlying judgment expressly awarded them; you cannot add new fees on the writ.
Statutory Garnishment Fee
This is the $6.00 disclosure fee the creditor pays Treasury for processing the writ, allowed by MCL 600.4061a(2). It gets added to the unpaid balance, so the debtor ultimately reimburses it through the refund.
How to answer it: write $6.00 in the statutory fee box. This is in addition to the $15.00 court issuance fee the clerk collects when stamping the writ.
A specific example: Riverbend enters $6.00 and a separate court receipt shows $15.00 paid to the 36th District Court.
A nuance: the $6.00 must accompany the writ as a check or money order made payable to the State of Michigan. Treasury rejects writs that arrive without the fee or with the check made out to the wrong payee.
A common mistake is leaving the box blank because the filer plans to “pay it later.” Treasury rejects on intake; there is no grace period.
A misconception: that the $6.00 is the same as the court’s $15.00 issuance fee. They are two separate fees, paid to two separate agencies, at two separate times.
Verification (Plaintiff’s Signature and Date)
The Request portion ends with a sworn verification: the plaintiff or attorney must sign under penalty of perjury that the statements are true and the unpaid balance is correct.
How to answer it: sign in blue or black ink (or with an e-signature in MiFILE), print your name, type your title (Plaintiff or Plaintiff’s Attorney), enter the date as MM/DD/YYYY, and include the attorney bar number if applicable.
A specific example: Maria Lopez, Plaintiff, 03/04/2026.
A nuance: corporate plaintiffs must have an authorized officer or agent sign, not just any employee. Property managers without written authority cannot validly verify.
A common mistake is dating the verification before you finished the interest calculation. The interest is supposed to be current as of the verification date, so an outdated date undercuts the balance.
A misconception: that verification is a formality. It is a sworn statement, and a knowingly false unpaid balance can support a sanction under MCR 1.109(E).
Writ (Court Section)
The middle portion of the form is the Writ itself, completed by the court clerk or judge, not the plaintiff. It includes the issue date, expiration date, and clerk’s signature with seal.
How to answer it: leave this block blank. The clerk fills in the issue date, applies the court seal, and signs. The expiration is one tax year only — Treasury will not honor a writ outside its tax year.
A specific example: the 36th District Court clerk stamps Issued 03/05/2026, Expires 12/31/2026 and applies the round court seal.
A nuance: if your county uses electronic seals through MiFILE, the e-stamp is just as valid as the embossed seal — but Treasury’s intake clerks sometimes flag e-seals; keep a backup paper copy.
A common mistake is filling in the writ block yourself. The clerk will void the form and force you to start over.
A misconception: that a notary can substitute for the court seal. They cannot. Only the issuing court can issue a writ of garnishment.
Proof of Service on Defendant
After issuance, the plaintiff must serve a copy on the defendant within 7 days under MCR 3.101(F)(2), and file a proof of service. The form contains a proof-of-service block on the reverse.
How to answer it: enter the defendant’s name, address served, date and method of service (first-class mail is standard), and sign the proof. File the executed proof with the issuing court.
A specific example: Riverbend mails the writ to James R. Hollister, 884 Conner St, Detroit, MI 48215 on 03/06/2026 by first-class mail and signs the proof the same day.
A nuance: if the defendant has counsel of record, mail the copy to counsel and not the defendant directly.
A common mistake is forgetting to file the proof within the required window — the writ remains technically alive but the defendant gains an instant objection ground.
A misconception: that personal service is required. First-class mail is sufficient under MCR 3.101(F)(2) for income-tax garnishments.
Three Filled-Out Examples Using Real Scenarios
The three filled-form walkthroughs below show how MC 437 looks for the most common Michigan filers. Each scenario follows one named filer through the writ end-to-end.
Scenario 1: Maria Lopez, Small-Claims Landlord
Maria, manager of Riverbend Apartments LLC, won a small-claims judgment for unpaid rent against former tenant James R. Hollister and is intercepting his 2025 Michigan refund.
| Form Section | What Maria Enters |
|---|---|
| Court Information | 36TH DISTRICT COURT, 421 MADISON AVE, DETROIT, MI 48226 |
| Case Number | 2024-SC-00417 |
| Plaintiff | Riverbend Apartments LLC, 1200 Jefferson Ave, Detroit, MI 48207 |
| Defendant | James R. Hollister, 884 Conner St, Detroit, MI 48215 |
| Defendant SSN | 377-58-9142 |
| Tax Year | 2025 |
| Original Judgment | $2,800.00 entered 07/14/2024 |
| Post-Judgment Interest | $184.32 |
| Payments/Credits | $300.00 |
| Unpaid Balance | $2,729.32 |
| Statutory Fee | $6.00 |
| Verification | Maria Lopez, Plaintiff agent, 03/04/2026 |
Scenario 2: Sterling Medical Group, $9,500 Medical-Debt Plaintiff
Plaintiff Sterling Medical Group, represented by attorney David Chen (P78421), is intercepting Aisha Williams’ 2025 refund on a medical-debt judgment.
| Form Section | What David Enters |
|---|---|
| Court Information | 46TH DISTRICT COURT, 26000 EVERGREEN RD, SOUTHFIELD, MI 48076 |
| Case Number | 2023-GC-04412 |
| Plaintiff | Sterling Medical Group, 4500 Telegraph Rd, Bloomfield Hills, MI 48302 |
| Attorney | David Chen, P78421, (248) 555-0144 |
| Defendant | Aisha Williams, 19044 W 8 Mile Rd, Southfield, MI 48075 |
| Defendant SSN | 389-44-2210 |
| Tax Year | 2025 |
| Original Judgment | $9,500.00 entered 11/20/2023 |
| Post-Judgment Interest | $612.84 |
| Payments/Credits | $0.00 |
| Unpaid Balance | $10,112.84 |
| Statutory Fee | $6.00 |
| Verification | David Chen, Plaintiff’s Attorney, 03/05/2026 |
Scenario 3: Capital Recovery Inc., Co-Judgment Debtors on Joint Return
Debt buyer Capital Recovery Inc., substituted as plaintiff in 2024, is intercepting the joint refund of married co-debtors Marcus and Janet Reynolds — the writ targets only Marcus, but Treasury will allocate.
| Form Section | What Capital Recovery Enters |
|---|---|
| Court Information | 54-A DISTRICT COURT, 124 W MICHIGAN AVE, LANSING, MI 48933 |
| Case Number | 2022-GC-08821 |
| Plaintiff | Capital Recovery Inc. (assignee of original creditor) |
| Defendant | Marcus Reynolds, 1422 Hayford Ave, Lansing, MI 48910 |
| Defendant SSN | 368-22-9911 (Marcus only) |
| Tax Year | 2025 |
| Original Judgment | $6,250.00 entered 04/05/2022 |
| Post-Judgment Interest | $702.18 |
| Payments/Credits | $1,500.00 |
| Unpaid Balance | $5,452.18 |
| Statutory Fee | $6.00 |
| Verification | Eli Park, authorized agent, 03/05/2026 |
How to File the Completed Form
You file MC 437 in two stages: first with the issuing court (which signs and seals it), then with the Michigan Department of Treasury Third Party Withholding Unit (which executes it). Skipping either stage means no money is withheld.
Stage 1 — Court Issuance. Take the completed form to the clerk of the court that entered the judgment, or e-file it through the MiFILE portal. The court charges a $15.00 issuance fee under MCL 600.2529, payable by check, money order, credit card (in person or via MiFILE), or cash at the counter. The clerk signs and seals the writ — typical processing is same-day in person or 1–3 business days through MiFILE. Keep the conformed copy as proof of issuance.
Stage 2 — Service on Treasury. Mail the issued writ, a $6.00 check payable to State of Michigan, and two extra copies to:
Michigan Department of Treasury Third Party Withholding Unit – Garnishments P.O. Box 30785 Lansing, MI 48909
Treasury accepts paper service only for MC 437; there is no fax, email, or e-filing channel directly to Treasury as of the 2026 filing season per the Treasury Garnishment Unit page. Expected processing is 150 days from the date Treasury receives the writ, although disclosures often arrive sooner if the debtor’s return has already been filed.
Stage 3 — Service on Defendant. Mail a copy to the defendant within 7 days under MCR 3.101(F)(2) and file the proof of service with the issuing court. Keep the certified-mail receipt or an affidavit of mailing as proof of filing.
What Happens After You File
Treasury logs the writ, attaches it to the debtor’s tax account, and waits for the return. When the debtor files, Treasury issues the Disclosure (the bottom of MC 437 and the reverse) within 56 days under MCR 3.101(H), describing whether a refund exists and how much (if any) Treasury withheld.
The debtor has 14 days from receiving the disclosure to file written objections under MCR 3.101(K). Common grounds include the wrong amount, prior-priority garnishments (child support, state debts), bankruptcy stay under 11 U.S.C. § 362, or the refund being entirely a non-garnishable credit. If no objection arrives, Treasury releases the withheld funds to the plaintiff approximately 28 days after the disclosure.
If a joint return was filed (as in Marcus and Janet’s scenario), Treasury allocates the refund between the spouses, withholding only the judgment debtor’s share. The non-debtor spouse may file Form 5743 (Non-Obligated Spouse Allocation) to claim her share. A common misconception is that the entire joint refund goes to the creditor — Treasury allocates by income proportion, and a non-obligated spouse who files 5743 timely keeps her portion.
Mistakes to Avoid When Filling Out the Form
These are the ten errors that cause the largest share of MC 437 rejections, each followed by its direct consequence.
- Wrong tax year. Entering 2026 instead of 2025 means Treasury looks for a return that has not been filed; you lose the entire cycle.
- Incorrect SSN. A single transposed digit prevents the SSN match and Treasury silently returns “no refund,” costing you a full year.
- Stale revision of the form. Pre-6/19 versions are auto-rejected on intake; you must refile on the current SCAO version.
- Missing $6.00 fee. Treasury rejects on receipt; the writ never attaches to the debtor’s account.
- Overstated unpaid balance. Failing to credit a recent payment opens the door to an MCR 3.101(K) objection and possible sanctions.
- No court seal. A photocopy without the issuing clerk’s seal is not a writ; Treasury bounces it.
- Wrong court caption. Listing the original court when the case was transferred causes the clerk to refuse issuance.
- Missing post-judgment interest. Leaving the field blank caps your recovery below your actual entitlement permanently.
- Plaintiff name mismatch. Using a debt buyer’s name when the substitution order was never entered triggers a name-mismatch rejection.
- Late or missing proof of service on defendant. This gives the debtor an automatic objection ground and may lead the court to quash the writ.
Do’s and Don’ts
A short list of habits that keep MC 437 filings moving and the habits that get them killed.
- Do confirm the SSN with two independent sources (judgment, MC 17 subpoena response, or credit application) before filing.
- Do recalculate post-judgment interest on the morning you sign, using the Michigan judgment interest tables.
- Do keep a stamped, conformed copy of the issued writ for your file and attach it to your collection ledger.
- Do mail Treasury by certified mail with return receipt so you have proof of the date of receipt.
- Do docket the disclosure deadline (56 days from Treasury’s receipt) and the debtor’s objection window (14 days from disclosure).
-
Do file a fresh MC 437 every tax year you intend to intercept — set a January reminder.
-
Don’t sign the verification before completing the interest calculation.
- Don’t combine multiple tax years on one writ.
- Don’t use anyone else’s SSN even if you know the debtor’s spouse’s number — the writ must match the debtor.
- Don’t mail Treasury without the $6.00 check payable to the State of Michigan.
- Don’t ignore an objection — respond within the time set in the court’s notice or the writ may be quashed.
- Don’t assume MC 12 or MC 13 will reach a tax refund; it will not.
Pros and Cons of Filing on Your Own vs. With Help
Pro se creditors save money but absorb every risk of error; counsel costs more but reduces the rejection rate at every stage.
Pros of filing pro se:
- Saves attorney fees, which can exceed $250 per writ in metropolitan markets.
- Keeps you fully informed about the status of the writ and the disclosure.
- Useful for landlords with high judgment volume, who develop in-house expertise.
- Lets you act quickly the moment a debtor files a return.
- Builds institutional knowledge for future collections.
Cons of filing pro se:
- Higher rejection rate due to caption, SSN, or interest errors.
- You must calculate post-judgment interest yourself, which is error-prone.
- Objections require you to appear in court and argue the writ.
- You bear full responsibility for any sanction tied to a misstated balance.
- You will not catch nuanced issues like prior-priority state debts or bankruptcy stays.
FAQs
Can I file MC 437 without a lawyer?
Yes. Pro se judgment creditors regularly file MC 437; the form is designed to be self-explanatory, but you must compute interest accurately and pay both the $15 court fee and the $6 Treasury fee.
Can MC 437 garnish a federal IRS refund?
No. MC 437 reaches only Michigan state refunds and credits; federal refunds require participation in the federal Treasury Offset Program through a separate process.
How many tax years does one MC 437 cover?
No. A single MC 437 covers only one tax year; you must file a separate writ — and pay another $6.00 — for each additional tax year you wish to intercept.
Do I write the defendant’s full SSN or just the last four?
No. Treasury requires all nine digits in xxx-xx-xxxx format; partial SSNs cause an automatic non-match and you lose the cycle.
Should I list the original creditor or the debt buyer in the plaintiff box?
Yes. Use whoever appears on the most recent court order — if a substitution-of-plaintiff order has been entered, list the debt buyer; otherwise list the original creditor.
Is the $6.00 fee added to the judgment balance?
Yes. Under MCL 600.4061a(2) the $6 statutory fee is added to the unpaid balance and effectively reimbursed by the debtor through the refund.
Can I serve Treasury by email or fax?
No. Treasury accepts only paper service via U.S. mail to the Lansing P.O. box for MC 437.
Do I need to attach a copy of the judgment?
No. The court already has the judgment; you only need to identify it accurately on the writ — but bring a copy to the clerk’s counter for verification.
What if the defendant filed bankruptcy after my judgment?
No. Do not file MC 437 while the automatic stay under 11 U.S.C. § 362 is active; doing so can be a stay violation with sanctions and damages.
Can I correct a writ that has already been issued?
No. Once issued, a writ cannot be amended; you must file a fresh MC 437 with corrected information and pay the fees again.
Does post-judgment interest keep accruing while Treasury holds the writ?
Yes. Interest under MCL 600.6013 continues to accrue, but Treasury captures only the unpaid balance stated on the writ — additional interest must be sought in a future writ.
What happens if the joint return spouse files Form 5743?
Yes. Treasury allocates the refund and releases the non-obligated spouse’s share to her, withholding only the judgment debtor’s portion for the creditor.
Is the plaintiff’s verification really under oath?
Yes. The verification is signed under penalty of perjury, and a knowingly false unpaid balance can support sanctions under MCR 1.109(E).
Do I have to re-serve the defendant for each new tax year writ?
Yes. Each new MC 437 is a separate writ and requires its own service on the defendant within 7 days of issuance.
Related reading
- How to Fill Out Michigan Form MC 100 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 215 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 219 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 416 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 53 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 49 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs