Form Mi-8453 - Michigan Individual Income Tax Declaration For E-File - 2013 Page 2
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1
2Instructions for Form MI-8453
2013 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 the taxpayer is filing a State Stand-Alone return and chooses the
State Stand-Alone (unlinked) return. If you e-file your federal
Form MI-8453 signature method, volunteer tax preparers should
and Michigan returns, Michigan will accept the federal signature
provide taxpayers with their Form MI-8453 and instruct them to
(PIN). If you e-file a State Stand-Alone return the Electronic
keep with their records. The MI-8453 should not be mailed to
Signature Alternative (ESA) or paper Form MI-8453 must be used
Treasury. If located in a permanent facility, volunteer preparers
to sign your return. If you use the ESA to sign your return, you
may retain Form MI-8453 on file, the same as a paid preparer.
do not need to complete Form MI-8453.
Taxpayer Responsibilities
You must complete your Michigan Individual Income Tax
Return (Form MI-1040) before completing Form MI-8453. Form
1. Verify the accuracy of the prepared MI-1040 return.
MI-8453 must be completed before the taxpayer, electronic return
2. Sign and date Form MI-8453. Retain a copy of Form MI-8453
originator (ERO) or preparer signs it.
with their return.
3. When using a tax preparer, return the completed Form
ERO/Tax Preparer Responsibilities
MI-8453 to the ERO by hand delivery, U.S. mail, private
1. Enter the name(s), address and Social Security number(s) of the
delivery service, or fax. The return will not be transmitted
taxpayer at the top of the form.
until the ERO receives the signed Form MI-8453. Do not send
2. Complete Part 1 using the amounts from the taxpayer’s 2013
Form MI-8453 to the Michigan Department of Treasury unless
MI-1040.
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
U.S. mail, private delivery service, e-mail or Internet Web site.
4. Provide the taxpayer with a copy of the completed Form
MI-8453 and all other information for the taxpayer’s records.
5. Sign the form using a rubber stamp, mechanical device, or
computer software program. The ERO must complete, sign
and date the ERO declaration. An ERO who is also the preparer
must check the preparer box, but is not required to complete or
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
FILING METHOD
MI-8453 REQUIREMENT
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 and retain
return. The federal return was accepted but the
a copy with your records. Do not mail a copy to Treasury. There is no limit on how many times
Michigan return was rejected.
the State Stand-Alone return can be corrected and re-transmitted.
If the return was not signed using the ESA, complete Form MI-8453 and retain a copy with your
E-filing a State Stand-Alone return.
records. Do not mail a copy to Treasury. There is no limit on how many times the State Stand-
A federal return was not required.
Alone return can be corrected and re-transmitted.
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