Michigan Sales, Use, And Withholding Tax Forms And Instructions (Page 8 of 16) in pdf

during the report year. Include the amount from your gasoline

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

retailer or gasoline supplier and wholesale reports. Do not

the amount due is less than $1.

include any penalties or interest paid. This amount should

ANNUAL RETURN (Form 165) – Simpliﬁ ed

be the total of all payments for the year from your monthly/

Instructions for Annual Filers With No

quarterly worksheet, line 12.

Deductions

Use Tax on Purchases or Inventory Withdrawal

If you ﬁ le annually (no quarterly or monthly payments) and

Line 14: Enter purchases which were taxable. Multiply by 0.06

have no allowable deductions, use the instructions below to

and enter the tax due on line 14b.

complete Form 165 faster. If you are not registered for sales or

use tax, skip to step 9.

Line 15: Enter the use tax on purchases or inventory

withdrawal paid during the year. This amount should be the

Step 1: Complete lines 1 through 4.

total of all payments for the year from your monthly/quarterly

Step 2: Carry amount from line 4 to line 6.

worksheet line 14b.

Step 3: Multiply the amount on line 4 by the tax rate (6

Income Tax Withholding

percent) and enter the result on line 8.

Line 16: Enter your gross Michigan payroll and other taxable

Step 4: Enter on line 9 any amount you collected in excess of

compensation for the year.

line 8. For example, if you entered $40 on line 8 but actually

collected $50, enter $10 on line 9.

Line 17: Enter the number of W-2 statements, 1099-MISCs,

plus 1099s, and 1099-Rs with Michigan withholding you are

Step 5: Add lines 8 and 9 and enter on line 10.

submitting for the year.

Step 6: Line 11 is your discount amount. You are eligible for

Line 18: Enter the total Michigan income tax withheld for the

a discount if you pay the tax due by February 28. The discount

year as shown on the W-2 and 1099-MISC statements.

applies only to 2/3 (0.6667) of the sales and/or use tax collected

at the 6 percent tax rate. Use Chart 1 to ﬁ gure your discount

Line 19: Enter the total Michigan income tax withheld that

and enter it on line 11.

was paid on your monthly or quarterly returns. This should be

the total of line 16 on all your worksheets for the year. (Do not

If you were only open part of the year, multiply the number of

include penalty and interest.)

months you were open by $6. Compare that against the discount

amount you ﬁ gured in Chart 1. Enter the smaller of these two

Summary

numbers on your worksheet, line 11.

Line 22: If line 21 (tax paid) is greater than line 20 (tax due),

Step 7: Unless you paid tax during the year, line 13 should be zero.

enter the difference (overpayment) here.

Step 8: If you bought any goods during the year from an out-

Line 23: Enter the amount of the overpayment you want applied

of-state vendor and did not pay sales tax on them or if you took

to your monthly or quarterly return. Treasury will notify you

items from inventory for personal or business use, complete

when your credit is available.

lines 14 and 15. See page 3 for more details about the use tax.

Line 24: Enter the amount of overpayment from line 22 you

Step 9: If you have employees, complete lines 16 through 19.

want refunded to you. Refunds will not be made in amounts of

If you have no employees, enter zero on line 19.

less than $1.

Step 10: Summary. Complete lines 20 and 21.

Line 25: If line 21 (tax paid) is less than line 20 (tax due), enter the

additional tax due. Pay any amount of $1 or more with this return.

Enter the difference on line 25. If paying late, enter any penalty

or interest due on line 26 and total your amount due on line 27.

Line 26: If your return is late, compute the penalty and interest

due. If no tax is due on line 25, the penalty is $10 per day to a

Step 11: Transfer the information from your worksheet to Form

maximum of $400.

165. Keep your worksheet for your records.

If you have a tax due on line 25, the penalty is as follows:

Make your check payable to the “State of Michigan.” Write

your account number and “SUW” on your check. If you are

• 5 percent of the tax due (line 25) if the late payment is

ﬁ ling Form 165 with any other remittance form, send a separate

received within two months of the due date.

check for each form. See page 3 for Annual Return mailing

• 5 percent of the tax due for each subsequent month, or part

information.

thereof, the tax is not paid.

• Maximum penalty is 25 percent of tax due.

Chart 1 - If your tax due is $108 or more, enter $72 on

worksheet, line 11. If your tax due is less than $108, ﬁ gure

• Interest is due at the rate of 1 percent above the prime

your discount below.

interest rate from the day the tax is due until it is paid. The

prime rate will be adjusted January 1 and July 1.

Amount of tax due ........................... $

• A penalty and interest calculator is available on Treasury’s

x 0.6667

Web site at

Discount Amount =

Line 27: Amount due with this return. Add lines 25 and 26.

Enter on worksheet, line 11.

Make check payable to the “State of Michigan.” Write your

Michigan Sales, Use, And Withholding Tax Forms And Instructions Page 8

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