Form 163 (formerly known as c-3479) is the proper way to notify Treasury of any changes in your account.  A change includes the following items:  business name, mailing address, legal address, discontinuance of the business, discontinuance or addition of a particular tax, sales of all or part of the business or a change in seasonally activity months.

If you are changing your account number due to change of ownership entity or there is a change in the ownership such as adding a partner or incorporating an existing business, you must complete the Notice of Change Form to close out the old number and submit form 518 (Registration for Michigan Taxes) to open under the new account number.