Michigan Sales, Use, And Withholding Tax Forms And Instructions (Page 6 of 16) in pdf

If the amendment results in additional tax due, send your

Accelerated, monthly, and quarterly taxpayers who fail to ﬁ le

amended annual return and payment to:

Form 165 are subject to a penalty of $10 per day from the due

date until the return is ﬁ led. Maximum penalty is $400.

Michigan Department of Treasury

Department 78172

Sales Tax License

P.O. Box 78000

Detroit, MI 48278-0172

Sales tax licenses are renewed annually unless discontinued by

the taxpayer or by Treasury.

If no payment is included with the amended annual return,

send the return to:

You may not use the sales tax license to purchase goods and

Michigan Department of Treasury

supplies for your own use. See page 3 for use tax information.

Customer Contact Division

Sales tax licensees who buy goods for resale must furnish their

P.O. Box 30427

suppliers with a completed Michigan Sales and Use Tax Certiﬁ cate

Lansing, MI 48909

of Exemption (Form 3372) containing their sales tax license number

Correcting W-2 Errors

or provide the same information to the seller in another format.

If the error was for more withholding than was on the original

Taxpayer’s Account Number

W-2, issue a corrected W-2 and send a copy to Treasury. As

If you had an FEIN when you registered, your Michigan

provided in Rule 206.33(3)(b), the employer can only receive

taxpayer account number is your FEIN. If you did not have

a refund if the original W-2 is recovered from the employee.

an FEIN when you registered, you were assigned a Treasury

When an employee retains the original, erroneous W-2, the

(TR) number. The TR number is temporary, you must notify

employee, not the employer, must request the refund. The

Treasury when you get your FEIN.

corrected form should be clearly marked “Corrected by

Employer.”

You may have an FEIN and also have been assigned an ME

number(s) by Treasury. Keep your active tax accounts accurate

If the error was for less withholding than was on the original

by ﬁ ling separate returns for each account number.

W-2, do not issue a corrected W-2. This type of correction

must be handled in one of the following ways (1979 AC, R

Amended Monthly/Quarterly Returns

206.22):

NOTE: Form 160 is used to amend periods in the current year.

1) The employer may repay the amount withheld in error to

Use Form 165 to amend previous years. Fillable Forms 160 and

the employee anytime within the same calendar year. The

165 are available at

employer shall obtain a receipt from the employee and keep

in his records. The employer may adjust his records and

If an amendment for the current year results in additional tax

deduct the amount refunded from the tax owing on his next

due, complete a blank return with the corrected ﬁ gures, write

return, or ask for a cash refund.

“amended return” on the top of the form, and send your return

and payment to the address listed on the form. Attach an

2) If the employer does not repay the employee as noted

explanation for the amendment and write your account number

above, the employee may claim a credit for the amount

and the ﬁ ling period on the correspondence.

withheld on their individual income tax return (Form MI-

1040).

If the amendment results in a credit within the current year,

do not change the ﬁ gures on the return for the period being

If an issued W-2 is lost or destroyed, give the employee a

amended. Carry the credit forward on your worksheet and

substitute copy clearly marked “Reissued by Employer.”

reduce the tax due on the monthly/quarterly return. Continue

Note: If the withholding error occurs before a W-2 is issued,

until you have an amount due and enter and pay the amount on

adjust a later paycheck and make the same adjustment in the

the next monthly/quarterly return ﬁ led.

next payment due to Treasury.

Do not enter a negative amount on Form 160, as the scanning

Gasoline Retailers and Wholesalers

equipment reads all entries as debits (money owed). See monthly

or quarterly worksheet instructions for line 21. If the amendment

Complete Form 160 or 161 ﬁ rst; then carry forward your

results in a credit carried forward to the next year, use Form 165.

payment ﬁ gure to a Gasoline Retailer Supplemental Report

Treasury will notify you when your credit is available.

(Form 2189) or to Gasoline Supplier and Wholesale Distributor

Amended Annual Returns

Prepaid Sales Tax Report (Form 429), and complete.

Attach your supplemental report to your return. Write your

NOTE: Form 165 is used to amend a previous year’s return.

business name and account number on all supplemental reports

Form 160 is used to amend periods in the current year. Forms

to ensure proper credit for prepaid sales tax on gasoline.

160 and 165 are available at

The credit will reduce the amount of tax you will pay with your

To amend Form 165 for a previous year, complete the return

monthly or quarterly tax returns. If you have a start-up loan

with the corrected ﬁ gures. Check the “Amended Return” box

from December 1983, you may apply any credit above your

on page 1 and indicate the date amended. On page 2 of Form

tax due or you may complete a Refund Request for Prepaid

165, write an explanation for the amendment.

Sales Tax on Gasoline (Form 3891). When preparing Form 165,

include the gasoline retailer and wholesaler prepayments on

line 13b.

Michigan Sales, Use, And Withholding Tax Forms And Instructions Page 6

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