Michigan Department of Treasury

Registering for Business Taxes

Registration Frequently Asked Questions

New!  Applications for these tasks are submitted and paid for online through the Michigan Business One Stop portal.

A. NAME OF PERMIT OR APPROVAL:

Employers must register with the Internal Revenue Service (IRS)and the Michigan Department of Treasury for Social Security tax (federal) and income tax withholding (federal and state). These taxes must be withheld from each employee's wages and paid to the appropriate taxing agency. Some cities also levy a city income tax. Contact the City Treasurer's office for information. Employers must report all newly hired employees. See the Michigan Income Tax Withholding Guide, visit the New Hire Reporting Web site at www.newhire-usa.com/mi or call 1-800-524-9846 for more information.

B. STATUTORY AUTHORITY:

This form is provided under PA 122 of 1941 and the Michigan Employment Security Act. Filing is mandatory if you are required to pay business taxes in Michigan.

C. APPLICABLE REGULATION:

Michigan Administrative Code, Rules administered by the Department of Treasury

State Tax Commission General Rules (R 209.1 - 209.75)

D. SUMMARY OF PERMIT/APPROVAL PROCESS:

 1.  Applicability (activities that require the permit)

By reading and completing the Michigan Business Taxes Registration Booklet , you can register for any/all of the following business taxes and licenses:

·         Sales Tax

·         Use Tax

·         Income Tax Withholding

·         Single Business Tax

·         Unemployment Insurance Tax.

State unemployment insurance taxes are paid to the Unemployment Insurance Agency (UIA). All other taxes are paid to the Michigan Department of Treasury. If you need a Motor Fuel License, call 517-636-4600. If you need a Tobacco Products License, call 517-636-4630. The following are some suggestions of other places to contact for further help.

 2.  Pre-Application Requirements

Obtain a Federal Employer Identification Number(FEIN)This number is issued by the IRS and is required if you will have employees. It is also mandatory for your UIA registration. If you do not have an FEIN, contact the IRS at 1-800-829-3676 to request Form SS-4. You can also obtain Form SS-4 at the IRS Web site . When you have completed the form, you may call 1-800-829-4933 and provide the information from the form to the agent. The agent may assign your FEIN while you are on the telephone. To complete your FEIN registration, mail the form to the address shown on the form or fax it to 1-829-292-5760.

Obtain Special Licenses Some occupations, professions and business activities require certification or licensing at the state or local level. An abbreviated list of state licensing contacts is provided below:

Department of Agriculture Food Service ................................... 1-800-292-3939

Department of Labor and Economic Growth Health Services..........517-335-0918

Commercial Services ............................................................... 517-241-6470

Insurance Bureau .......................................... 517-373-0220 or 1-877-999-6442

Liquor Control Commission ....................................................... 517-322-1400

Plumbing ................................................................................. 517-241-9330

Electrical ................................................................................. 517-241-9320

Helpful Information for Starting a New Business Boiler ................. 517-241-9334

Mechanical ............................................................................. 517-241-9325

Elevator .................................................................................. 517-241-9337

Health Facilities ...................................................................... 517-241-4160

Nursing Home Monitoring ........................................................ 517-334-8408

You may also contact your local library, chamber of commerce or the nearest Small Business Development Center for information about state licenses. You can reach the Michigan Small Business Development Center Network at 1-877-873-4567. More information can also be found on the Network's Web site at medc.michigan.org. Also check with your county and city clerks for information about local licenses.

 3.  Application Submission Requirements

Complete this Registration Form if you:

·         Start a new business or reinstate an old business.

·         Purchase or acquire an existing business.

·         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 proprietorship or partnership). Submit to the Unemployment Insurance Agency documents for changes in ownership, management or control, or change in management through arm's-length transactions.

 4.  Procedures and Time-Frame for Obtaining Permit or Approval

Complete your application at least six weeks, but not more than six months, before you intend to start your business to allow your registration to be processed.

 5.  Operational Requirements

 6.  Fees

 7.  Appeal Process

 8.  Public Input Opportunities

Contact Information:

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Creation/Revision Date:

September 15, 2010