Michigan Sales, Use, And Withholding Tax Forms And Instructions (Page 5 of 16) in pdf

Use Tax Discount. Enter amount from worksheet line 11A. Be

• Change of ownership (e.g., adding a partner or

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

incorporating).

voucher by the 12th.

• Addition or deletion of a tax type (to add a tax, you must be

registered with the State of Michigan).

Use Tax (purchases). Enter amount from worksheet line 14b.

• Change in seasonally active months.

Michigan Withholding. Enter amount from worksheet line 16.

Annual Return for Sales, Use and Withholding

CIT Estimates. Enter amount from the worksheet line 19 that

Taxes (Form 165)

you are paying with this return.

All sales tax, use tax, and income tax withholding ﬁ lers must

Voucher Payment. Enter amount of tax paid early from the

ﬁ le Form 165 each year, even if no tax is due. Form 165 is the

total payment line of Form 161. This is not a credit or subtotal

only return required from businesses that ﬁ le once a year. For

line. Only enter an amount here if you ﬁ led by the 12th.

taxpayers who submit monthly or quarterly returns, Form 165

Penalty and Interest. Enter amount from worksheet line 18.

balances the tax due for the year with the monthly or quarterly

payments made during the year. Do not use Form 165 instead

Total Payment. Enter the amount of your check.

of your monthly or quarterly return. Form 165 and payment are

For further instruction on completing and mailing Form 160,

due February 28. No extensions are granted for ﬁ ling Form 165.

see page 15.

See page 3 for Annual Return mailing information.

Discount Voucher for Sales and Use Taxes (Form 161)

If You Don’t Have Monthly/Quarterly Returns

Form 161 is only used by ﬁ lers who pay part of their tax early

Not having returns does not relieve your obligation to

to obtain a discount. If you pay all your tax early, use Form

pay timely. Pre-identiﬁ ed returns have been mailed for

160; Treasury will calculate your full discount. If you use Form

your account and should be used when available. If a pre-

161 to make an early payment, you must still ﬁ le a return, even

identiﬁ ed return is not available, Form 160 is available at

if your balance due is zero.

Instructions and a mailing address

Do not use Form 161 if you are a monthly ﬁ ler who owes less

will be provided once the form is accessed online. If Internet

than $1,200 for that ﬁ ling period in sales or use tax, a quarterly

access is unavailable, send your payment with a letter including

ﬁ ler, or a taxpayer who ﬁ les once a year.

your name, address, telephone number, account number, return

period, and amount of each tax and payment involved.

When the tax rate increased from 4 percent to 6 percent, the

law required all of the 2 percent increase to go to the School

If you are including payment, mail to:

Aid fund. The additional 2 percent is not discounted. Therefore,

Michigan Department of Treasury

discounts are calculated using 2/3 (0.6667) of the sales and/or

Department 77003

use tax collected at the 6 percent tax rate.

Detroit, MI 48277-0003

Filing Instructions

If you are not including payment, mail to:

On the ﬁ rst line (tax amount you are paying early), enter

Michigan Department of Treasury

the amount of each tax (sales or use) you are paying early.

Lansing, MI 48930

REMINDER: If you are paying all your tax (even by the 12th),

If you do not have pre-identiﬁ ed returns, you should include a

use the monthly/quarterly return.

written request with your mailing, or contact the Registration

On the second line (discount amount from chart), enter the

Unit at (517) 636-6925 for a set of pre-identiﬁ ed returns to be

amount of discount for each tax type that you computed using

mailed to you.

the charts on page 12.

Late or Insufﬁ cient Payment

On the third line (tax minus discount), subtract the discount

Returns ﬁ led late or without payment of tax due are subject to

from the amount due and enter the result.

penalty and interest. Instructions for line 18 on the monthly or

Notice of Change or Discontinuance (Form 163)

quarterly worksheet explain how to ﬁ gure penalty and interest

on those returns. Form 165 instructions for line 26 explain

Use Form 163 to notify Treasury of any change(s) in your

how to ﬁ gure penalty and interest. Additional penalties may be

account. You must report:

charged for failing to meet statutory requirements.

• Change in mailing address.

If your return is not ﬁ led, Treasury will estimate your tax and

• Change in legal business address.

bill you. Also, late ﬁ ling of a return may result in an immediate

• Change in account number. For Federal ID (FEIN) change,

assessment and legal action may be taken to collect unpaid

attach IRS veriﬁ cation.

taxes, penalty, and interest.

• Discontinuance of business.

Legal action may include ﬁ ling liens on real and personal

• Sale of all or part of a business.

property, levying on bank accounts or receivables, seizure

and sale of assets, and cancellation of your sales tax license.

• Sale of a business but operating another business.

Business owners and corporate ofﬁ cers may be held personally

responsible for unpaid taxes.

Michigan Sales, Use, And Withholding Tax Forms And Instructions Page 5

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