Form Mi-8453 - Michigan Individual Income Tax Declaration For E-File - 2012 Page 2
Download a blank fillable Form Mi-8453 - Michigan Individual Income Tax Declaration For E-File - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Mi-8453 - Michigan Individual Income Tax Declaration For E-File - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions for Form MI-8453
2012 MI-8453, Page 2
Michigan Individual Income Tax Declaration for e-file
Purpose
Volunteer Groups
Form MI-8453 is the declaration and signature document for a
If taxpayers complete Form MI-8453, it should be mailed to
State Stand-Alone (unlinked) return. If you e-file your federal
Treasury. Treasury recommends collecting all MI-8453 forms
and Michigan returns, Michigan will accept the federal signature
and at the end of the filing season sending them to Treasury.
(PIN). If you e-file a State Stand-Alone return the Electronic
Volunteer preparers may provide taxpayers with their Form
Signature Alternative (ESA) or paper Form MI-8453 must be used
MI-8453 instructing them to mail it to Treasury. If located in a
to sign your return. If you use the ESA to sign your return, you
permanent facility, volunteer preparers may retain Form MI-8453
do not need to complete Form MI-8453.
on file, the same as a paid preparer.
You must complete your Michigan Individual Income Tax
Taxpayer Responsibilities
Return (Form MI-1040) before completing Form MI-8453. Form
MI-8453 must be completed before the taxpayer, electronic return
1. Verify the accuracy of the prepared MI-1040 return.
originator (ERO) or preparer signs it.
2. Sign and date Form MI-8453. Retain a copy of Form MI-8453
with their return.
ERO/Tax Preparer Responsibilities
3. When using a tax preparer, return the completed Form
1. Enter the name(s), address and Social Security number(s) of the
MI-8453 to the ERO by hand delivery, U.S. mail, private
taxpayer at the top of the form.
delivery service, or fax. The return will not be transmitted
2. Complete Part 1 using the amounts from the taxpayer’s 2012
until the ERO receives the signed Form MI-8453. Do not send
MI-1040.
Form MI-8453 to the Michigan Department of Treasury unless
requested to do so.
3. After completing Parts 1 and 3, provide the taxpayer with Form
MI-8453 for completion/review. This can be done in person, by
4. If filing your return online (not using a tax preparer) you must
U.S. mail, private delivery service, e-mail or Internet Web site.
mail Form MI-8453 to Treasury within three (3) business days
4. Provide the taxpayer with a copy of the completed Form
after receiving an acknowledgment from Michigan that the
e-file return has been accepted.
MI-8453 and all other information for the taxpayer’s records.
5. Sign the form using a rubber stamp, mechanical device, or
Mailing Address:
Michigan Department of Treasury
computer software program. The ERO must complete, sign
Michigan Electronic Filing Programs
and date the ERO declaration. An ERO who is also the preparer
P.O. Box 30679
must check the preparer box, but is not required to complete or
Lansing, MI 48909-8179
sign the preparer sections.
6. Preparers transmitting State Stand-Alone filings that do not use
the ESA must complete Form MI-8453. Do not send Form
MI-8453 to the Michigan Department of Treasury unless
requested to do so. Treasury recommends the preparer retain
a copy of Form MI-8453 for six years.
7. Issue a corrected Form MI-8453 after the taxpayer has signed
Form MI-8453 but before the return is transmitted when either
of the following applies:
a. The corrected federal adjusted gross income varies by
more than $25, or
b. The corrected refund varies by more than $5.
When and How to Complete
MI-8453 REQUIREMENT
FILING METHOD
The federal return was e-filed with the Michigan
Do not complete Form MI-8453.
return.
The federal return was previously e-filed and your
software allowed you to “link” your Michigan
Do not complete Form MI-8453.
return to a previously accepted federal return.
Correct the error on the Michigan return. Retransmit as a State Stand-Alone return if supported
The federal return was e-filed with the Michigan
by the software. If the return was not signed using the ESA, complete Form MI-8453, then see
return. The federal return was accepted but the
information above regarding mailing requirements. There is no limit on how many times the
Michigan return was rejected.
State Stand-Alone return can be corrected and re-transmitted.
If the return was not signed using the ESA, complete Form MI-8453, then see information above
E-filing a State Stand-Alone return.
regarding mailing requirements. There is no limit on how many times the State Stand-Alone
A federal return was not required.
return can be corrected and re-transmitted.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial