If the MI-8453 is used to sign the e-file return and the return is e-filed by a tax preparer, Treasury recommends that the preparer retain it for six years. Do not mail this form to Treasury.

If the MI-8453 is used to sign the e-file return and the return is e-filed by an individual taxpayer, the MI-8453 must be mailed within three (3) business days after receiving an acknowledgment from Michigan that the e-file return has been accepted.