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Instructions for Completing Form 518, Registration for Michigan Taxes

Treasury will mail your personalized Sales, Use and Withholding Tax

Line 8, Michigan Licensing and Regulatory Affairs (LARA)

Corporate ID Number. This item is only applicable if you have a

returns. UIA will issue your unemployment account number.

Lines not listed are explained on the form.

Michigan business entity. A non-Michigan entity will not be issued

Reason for This Application. Check the reason why you are

a LARA Corporate ID number.

completing this application. If more than one reason applies, in

Line 9, Business Code.

Locate the six-digit code that best describes

most cases, check all that apply. The sole exception arises if you

your business on the list of North American Industrial Classification System

are registering for withholding on an employee payroll, and for

(NAICS) codes found at: http://www.census.gov/eos/www/naics. Enter that

withholding on pension payments to retirees, and one of those will

code on Line 9. You must supply a NAICS code.

be performed by a third party (e.g., a payroll service). In that case,

Line 10, Business Activity. Briefly describe the specific business

file a separate Form 518 for the each of the two functions, so as to

activity or affairs the business will be transacting or conducting in

identify clearly which party (taxpayer or payroll service) is handling

Michigan.

each function.

Line 11, Products You Sell. Briefly describe what products you will

Line 1, Federal Employer Identification Number (FEIN). The

sell to the final consumer.

Internal Revenue Service (IRS) issues the FEIN. If you need an FEIN,

Lines 12 to 16, Taxes. Check the box for each tax type you expect to

contact the IRS at 1-800-829-3676 and ask for Form SS-4, or visit

pay. Indicate in the space next to each tax type the date your liability for

the IRS Web site at www.irs.ustreas.gov/formspubs/index.html to

that tax begins. For Sales Tax, Use Tax and Employer and Retirement

download the form.

Withholding, check the box that indicates how much each month you

Line 2, Company Name. If your company is a partnership or

expect to pay of that tax. Please note that a C Corporation (or entity

corporation, include the appropriate indicator in this box: LLP, LLC,

taxed federally as such) is required to pay the Michigan Corporate

Corp, Inc, PC or LC. If your business is a sole proprietorship, enter

Income Tax if its apportioned or allocated gross receipts exceed

the owner’s name here and the business name on line 3.

$350,000 in a year. A partnership or S Corporation(or entity taxed

federally as such) must pay flow-through withholding if any partner

Line 4, Legal Address. Enter the street address where your books and

or shareholder is an individual not residing in Michigan. A partnership

records are kept for audit purposes. You must also receive mail there.

(or entity taxed federally as such) with Michigan business income of

Line 5, Mailing Address. This may be a Post Office box or any other

more than $200,000 must pay flow-through withholding if any partner

address where you want business tax forms mailed.

is an entity (corporation, partnership, LLC).

Line 6, Physical Address. Enter the Michigan physical address if the

Line 17, Unemployment Insurance Tax. If you will be paying this

actual location of your business is different from the legal address,

tax, you should already have received an FEIN from the IRS. Be sure to

line 4.

enter this number on Line 1 and complete the attached Unemployment

Line 7, Business Ownership Type Code. Enter the business type

Insurance Agency (UIA) Schedule A and Schedule B. If this is the only

code from the list below that precisely describes the business entity

tax you will be paying, send these forms and other requested documents

to Unemployment Insurance Agency, Tax Office at:

being registered.

UIA

Or Fax to:

Sole Proprietorship ................................................ 10

P.O. Box 8068

313-456-2130

Husband/Wife Proprietorship ................................ 20

Royal Oak, MI 48068-8068

Partnerships

Line 18a, Motor Fuel Tax. Check this box if your business will

Limited Partnership (LP) ...................................... 33

be selling motor fuel or if your business will include operation of a

General Partnership ............................................... 30

commercial vehicle transporting motor fuel.

Limited Liability Companies (LLC)

Line 18b, IFTA Tax. Check this box if your commercial vehicle

Select a code based on how the LLC files its federal income tax

qualifies for IFTA and you will have interstate travel.

Files federal tax as a sole proprietor (Form 1040)

Line 19, Tobacco Tax. Check this box if you will be selling tobacco

Files federal tax as a partnership (Form 1065) ..... 36

products to other businesses or will be purchasing untaxed tobacco

Files federal tax as a C Corporation (Form 1120) .. 37

from an unlicensed source.

Files federal tax as an S Corporation (Form 1120S) 38

Line 20, Number of Locations. Enter the number of Michigan

Wholly owned by another entity (not by

locations that will need a Sales Tax License.

an individual) and files federal tax as a

Line 21, Fiscal Year. Enter the two-digit number that corresponds to

disregarded entity on the owner’s return .............. 39

the month in which you close your tax books. For instance, if your

Corporation incorporated under Michigan law

tax year is from July to June, enter “06” for June.

Files federal tax as a C-Corporation (Form 1120)

Line 22, Seasonal Business. Complete this only if your business is

Files federal tax as a S-Corporation (Form 1120S) 41

not open the entire year. Enter two two-digit numbers corresponding

Corporation incorporated under law of any other state or

to the months your business opens and closes, respectively. For

country

example, if your business is open from October to May, enter “10” on

the first line and “05” on the second line. Note: Seasonal businesses

Files federal tax as a C-Corporation (Form 1120)

are required to file monthly returns for the months that they are open.

Files federal tax as a S-Corporation (Form 1120S) ... 51

Trust or Estate (Fiduciary) .................................... 60

Do not submit this form solely for the purpose of making sales

Joint Stock Club .................................................... 70

at only one or two events in Michigan per year. Instead, submit a

Social Club or Fraternal Organization .................. 80

Concessionaire’s Sales Tax Return and Payment (Form 2271). This

Any Other Type of Business ................................. 90

Form 518, Michigan Business Taxes Registration Booklet - Michigan Department Of Treasury Page 5

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