Michigan Sales, Use, And Withholding Tax Forms And Instructions Page 2

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Filing Requirements: You are required to fi le each return, even if no tax is due. Your fi ling
frequency is determined by the Michigan Department of Treasury (Treasury).
Filing Frequency
Due Date
Combined
Discount
EFT: ACH Debit
Annual
Return
Voucher
or Credit
Return
(Form 160)
(Form 161)
(No form required)
(Form 165)
Annual Filer Only: Total tax
February 28 (after tax
liability of less than $750 for a
year end)
calendar year (Jan-Dec).
Quarterly Filer: Total tax liability
20th
of
the
month
of $750 - $3,600 for a calendar year
following quarter’s end
(Jan-Dec).
Monthly Filer: Total tax liability
20th of the following
greater than $3,600 for a calendar year
month
(Jan-Dec). Seasonal fi lers: see page 7.
Electronic
Funds
Transfer
20th of the following
(EFT): Available to all taxpayers
month
- transmissions are required on a
monthly basis.
Accelerated Sales and Use Tax
Monthly Transmissions:
EFT: Required if Sales or Use Tax
• 1st payment 20th of
liability was at least $720,000 in the
the month
preceding calendar year.
• 2nd payment last day
of the month
• 3rd payment 20th of
the subsequent month
Accelerated
Withholding
Tax
Paid according to federal
EFT:
Required
if
Withholding
schedule
Tax liability averaged $40,000 or
more per month in the preceding
calendar year.
Debit transactions will be ineligible for EFT if the account
Important Information
used for the electronic debit is funded or otherwise associated
Postage Information. The U.S. Post Offi ce calculates postage
with a foreign fi nancial institution account to the extent that the
based on the weight, size, and thickness of an envelope. Consult
payment transaction would qualify as an International ACH
with the Post Offi ce before mailing to avoid delays in delivery;
Transaction (IAT) under NACHA Rules. Contact your fi nancial
items with insuffi cient postage will be returned to the sender by
institution for questions about the status of your account.
the U.S. Postal Service.
Contact Treasury’s EFT Unit at (517) 636-6925 for alternate
payment methods.
Filing by Electronic Funds Transfer (EFT). Using EFT
to submit your sales, use, and withholding tax payments
NOTE: A change to the accelerated sales and use tax payment
eliminates the requirement to fi le monthly or quarterly paper
calculation is anticipated beginning January 1, 2014. Periodic
returns. The fi ling of the Annual Return for Sales, Use and
updates regarding this change will be provided on Treasury’s
Withholding Taxes (Form 165) is still required. The EFT Debit
Web site and on the EFT payments Web page
Application (Form 2248) or EFT Credit Application (Form
gov/biztaxpayments. There is no change to the accelerated
2328) must be completed and signed by an offi cer giving his or
payment calculation for tax year 2013.
her title and returned to Treasury.
Sales Tax Computation. To determine the tax, retailers must
Accelerated Tax Payments. Filers who paid more than
compute the tax to the third decimal place and round up to a
$480,000 in withholding tax in the preceding calendar year
whole cent when the third decimal place is greater than four or
must pay according to their federal schedule and must pay
down to a whole cent when the third decimal place is four or
withholding taxes by EFT.
less.
Filers who paid more than $720,000 in sales or use tax in
Filers Who Pay Once a Year. Filers with no deductions
the preceding calendar year must pay their sales and use
should use the simplifi ed instructions on page 8.
taxes on an accelerated schedule. Accelerated tax payments
Changes to an Existing Registration for Michigan Taxes.
must be remitted by EFT. Additional forms and information
To make changes to an existing Michigan Department of
about EFT and Accelerated Tax payments can be found at
Treasury registration for taxes such as an address change,
gov/biztaxpayments.
2

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