Form 78 - Sales, Use, And Withholding Tax Forms And Instructions (Page 4 of 16) in pdf

• Buy goods from out-of-state, unlicensed vendors, unless a

What Form to File and Filing Instructions

valid exemption can be claimed;

With this booklet you received the following forms personalized

• Buy inventory exempt from tax for resale on which no tax is

with your business name and account number: monthly (or

due, then remove items from that inventory for personal or

quarterly) returns, an annual return, a notice of change in your

business use; or

business status, and discount vouchers (for sales and use tax

• Use the items you buy for resale as gifts for friends and

ﬁ lers only). Some forms may not apply to you.

family or for other personal uses.

To prepare your return accurately, complete your worksheet

Income Tax Withholding

before attempting to complete your return. Each item on the

return corresponds to a line number on the worksheet.

You must register and pay income tax withholding if you:

Enter your amounts carefully and completely in the boxes

• Pay wages to an employee; or

provided. Do not write any messages, credit amounts, or

• Withhold income tax amounts from other kinds of payments

symbols (+, -, ( ) ) on the returns or vouchers; returns are

(e.g., lottery winnings, insurance payments, retirement income,

processed by automated equipment. Instead, use Form 163 or

etc.); or

write to Treasury.

• Pay pension, annuity, or other retirement beneﬁ ts that will

Use Form 160 if you are paying all the taxes due at one time

be subject to income tax.

either on the 12th or the 20th. If you are paying only part of

If you are self-employed and expect your annual tax due to be

your tax, use Form 161. Form 161 is a payment form only and

more than $500, you must report and pay income tax quarterly

does not replace the return. A return is still required even if no

using Michigan Estimated Individual Income Tax Voucher

tax is due.

(MI-1040ES). Otherwise, you may pay your income tax on

Complete the form and carefully detach it. Make sure you

Michigan Individual Income Tax Return (MI-1040).

are sending the form for the correct ﬁ ling period. Make

For complete withholding information, see 2013 Michigan

your check payable to the “State of Michigan” and write

Income Tax Withholding Guide (Form 446).

“SUW” and your account number on your check. Do not fold

your check or the form. Mail the form and check to the address

Flow-Through Withholding

printed on the bottom of your return or voucher.

Effective January 1, 2012, all ﬂ ow-through withholding tax

Combined Return for Michigan Taxes (Form 160)

collected must be reported and paid using the Michigan Flow-

Through Withholding

Quarterly Return (Form 4917), and

Monthly and quarterly ﬁ lers not registered to pay by EFT must

annually reconciled on the Michigan Annual Flow-Through

use this return. (Annual ﬁ lers and EFT ﬁ lers do not use this

Withholding Reconciliation Return (Form 4918). No ﬂ ow-

return.) You are required to ﬁ le even if no tax is due.

through Withholding should be reported on, or paid with,

The return and payment are due on or before the 20th of the

Forms 160 & 165.

month following the tax period (month or quarter). If the 20th

The individual ﬂ ow-through withholding rate is 4.25 percent.

falls on a holiday or weekend, the due date is the ﬁ rst business

You must register and pay individual ﬂ ow-through withholding

day following the weekend or holiday.

if you:

Corporate Income Tax (CIT) Estimates. If paying quarterly,

• Are a ﬂ ow-through entity, S-corporation, partnership,

CIT estimates are due on the 15th of the month following the

limited partnership, limited liability partnership, or limited

end of the quarter. If ﬁ ling CIT monthly using Form 160 or

liability corporation with taxable income available for

paying by EFT, monthly payments may be ﬁ led on the 20th day

distribution to nonresident members, non-resident shareholders,

of the month. For example, a calendar year taxpayer may ﬁ le

or non-resident partners. Refer to Treasury’s Web site for more

monthly CIT estimates using Form 160 on February 20, March

information.

20, and April 20 rather than a single quarterly payment on

April 15 provided the combined estimates for those months are

• Are a ﬂ ow-through entity and one or more of the entity’s

calculated using the instructions provided.

members is a nonresident ﬂ ow-through entity. The ﬂ ow-

through entity in Michigan shall withhold Michigan income tax

Filing Instructions

from any such nonresident ﬂ ow-through entity on behalf of all

When you ﬁ le the paper return, complete only one form and

of the nonresident members.

write a single check for the total sales, use, withholding taxes,

The corporate ﬂ ow-through withholding rate is 6 percent. You

and CIT due using the instructions below:

must register and pay corporate ﬂ ow-through withholding if you:

Sales Tax. Enter amount from worksheet line 10B.

• Are a ﬂ ow-through entity, S-corporation, partnership, limited

Sales Tax Discount. Enter amount from worksheet line 11B.

partnership, limited liability partnership, or limited liability

Be sure to include any discount you may have taken if you ﬁ led

corporation with greater than $200,000 business income

a voucher by the 12th.

available for distribution to a corporate owner or another ﬂ ow-

through entity.

Use Tax (sales/rentals). Enter amount from worksheet line

10A.

Additional information, form access, and updates on the tax

changes for 2013 are available at

Form 78 - Sales, Use, And Withholding Tax Forms And Instructions Page 4

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