Looking for a Michigan Department Of Treasury Forms And Templates? Download it for free!

Registration for Michigan Taxes

It is important that you complete all items on the Registration form. Incomplete or inaccurate information will delay

processing and in some cases may subject you to a penalty. Read all instructions carefully before you begin.

This form is provided under PA 122 of 1941 and the Michigan

Employment Security Act. Filing is mandatory if you are required to

• Are a partnership or S Corporation (or entity taxed federally as

pay business taxes in Michigan.

such) and any partner or shareholder is an individual not residing

in Michigan.

Complete this Registration Form if you:

• Are a partnership (or entity taxed federally as such) with Michigan

• Start a new business or reinstate an old business.

business income reasonably expected, and any partner is taxed

• Purchase or acquire an existing business.

federally as a C Corporation.

• Need to register for any of the Michigan taxes listed below.

• Change the type of ownership of your business (e.g., change

from sole proprietorship to partnership, or incorporate a sole

• Operate a terminal or refinery for gasoline, diesel or aviation fuel

proprietorship or partnership). Submit to the Unemployment

or import from a foreign country.

Insurance

Agency

documents

for

changes

ownership,

• Transport fuel across a Michigan border for hire.

management or control, or change in management through arm’s-

• Are a position holder in a fuel terminal.

length transactions.

• Sell diesel fuel for use in watercraft.

Do not complete this Registration Form if you:

• Sell LPG for highway use.

• Make sales at fewer than three events in Michigan during a

• Sell aviation fuel for resale.

calendar year. Instead, file a Concessionaire’s Sales Tax Return and

For more information regarding Motor Fuel Tax, visit Treasury's

Payment (Form 2271).

website at www.michigan.gov/taxes or call 517-636-4600.

• Wish to apply for an ID number for your bank account. Use your

Social Security number for this purpose.

• Operate a diesel-powered vehicle for transport across Michigan’s

borders, having three or more axles, or having two axles and a

• Sell tangible personal property to the end user from a Michigan

gross vehicle weight over 26,000 pounds.

location (wholesalers do not need to register).

For more information regarding IFTA Tax, visit Treasury’s Web site at

For more information regarding Sales Tax, go to www.michigan.gov/

www.michigan.gov/taxes or call 517-636-4580.

businesstaxes or call 517-636-6925.

• Sell cigarettes or other tobacco products for resale.

• Lease tangible personal property in Michigan.

• Purchase any tobacco products from unlicensed out-of-state

• Sell telecommunication services.

sources.

• Provide transient hotel or motel room rentals.

•

Sell cigarettes or other tobacco products in a vending machine.

• Buy goods for your own use from out-of-state unlicensed vendors.

For more information regarding Tobacco Tax, go to at www.michigan.gov/

• Launder or clean textiles under a sole rental or service agreement

tobaccotaxes or call 517-636-4630. If, after reviewing your registration,

with a term of at least five days.

Treasury determines that you need to file a Tobacco Tax License, you will be

contacted with instructions on how to apply for a license.

For more information regarding Use Tax, go to www.michigan.gov/

businesstaxes or call 517-636-6925.

• Have employees performing services in Michigan.

Tax if you:

• Plan to have employees working or performing services in

Michigan.

• Are an employer withholding federal income tax from employee

compensation (see Federal Employer’s Tax Guide Circular E).

• Have acquired all/part of the payroll, accounts, services or

• Effective January 1, 2012, Michigan's tax treatment of pension

assets of a business having employees in Michigan.

and retirement benefits changed and these benefits will be subject

All employers must complete a Liability Questionnaire (UIA

to income tax for many recipients. Michigan law now requires

Schedule A) and a Successorship Questionnaire (UIA Schedule B).

the administrators of pension and retirement benefits to withhold

For more information, visit Treasury’s Web site

income tax on payments that will be subject to tax.

at www.michigan.gov/taxes or UIA's Web site at

For more information regarding Withholding Tax, go to www.michigan.

www.michigan.gov/uia.

gov/businesstaxes or call 517-636-6925. Individual owners and partners

For specific information regarding missing UIA payments, reports,

may not remit withholding on their wages through their business account

penalties, and/or interest, in Michigan, call 1-855-484-2636. Be sure to

numbers. They must file quarterly income tax estimates. For information

have your UIA Account Number, or if you do not have a UIA Account

about quarterly estimates, call 517-636-4486.

Number, then your Federal Employer Identification Number (FEIN)

Corporate Income Tax

available.

Michigan's Corporate Income Tax (CIT) imposes a 6 percent income tax on

Mailing Instructions

entities that are treated as C Corporations for federal income tax purposes.

Mail your completed registration and UIA schedules to:

Insurance companies and financial institutions pay special taxes. The CIT

Michigan Department of Treasury

replaces the Michigan Business Tax (MBT) effective January 1, 2012.

P.O. Box 30778

Lansing, MI 48909-8278

•

Have apportioned or allocated gross receipts greater than $350,000

Mail your application at least six weeks, but not more than six months,

(with the exception of insurance companies and financial institutions).

before you intend to start your business to allow your registration to

For more information regarding business taxes, visit Treasury’s Web site at

be processed. Treasury will forward your application to UIA. You may

www.michigan.gov/taxes or call 517-636-6925.

also fax your forms to 517-636-4520.

Form 518, Michigan Business Taxes Registration Booklet - Michigan Department Of Treasury Page 4

Related Articles

Related forms

Related Categories