Registration and MTO

What should I do if I received a letter in the mail from Treasury regarding a need to register?

If your business has not previously registered with Treasury (via Form 518 or through the eRegistration process), you must create a user profile and complete the registration process through MTO. View the step-by-step guides including creating an MTO profile and registering your business.

If you have already registered your business with Treasury or are having trouble logging in, contact the Registration Unit at 517-636-6925.

 

How do I register for Michigan business taxes?

To register for Michigan business taxes, you may either complete the online eRegistration process through MTO or mail Form 518. Business registration cannot be done over the phone. eRegistration is authenticated within 10-15 minutes of application submission. If mailing Form 518, allow 4-6 weeks for processing.

You must have an FEIN to complete the eRegistration process. View the IRS requirements regarding FEINs.  If you are not required to have a FEIN, contact the Registration Unit at 517-636-6925.

 

How do I obtain a FEIN (Federal Employer Identification Number)?

The Internal Revenue Service (IRS) issues FEINs or EINs.

View the IRS requirements regarding FEINs.

Additional information and forms to apply for a FEIN.

You may call the IRS at: 1-800-829-4933 and register over the phone. You can also fax an application (Form SS-4) to the IRS at 1-859-669-5760. Usually a FEIN can be obtained within minutes.

 

If I am not required to have a FEIN, how do I obtain a Tax Identification Number for Michigan?

Complete and mail Form 518. Upon review, you will receive a Treasury Registration (TR) Number via USPS mail in 4-6 weeks.

 

Are taxpayers from foreign countries able to bypass the required Social Security Number (SSN) field during eRegistration?

Yes, foreign taxpayers will need to provide their Taxpayer Identification Number (ITIN) instead of their SSN. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a SSN from the Social Security Administration.

The SSN or Taxpayer Identification Number is required to complete Step 4 of the eRegistration application.

 

How do I check the status of my application?

eRegistration is authenticated within 10-15 minutes of application submission. If mailing Form 518, allow 4-6 weeks for processing.

If you have trouble registering your business or have questions regarding the status of your application, if timeframe referenced above has been exceeded, contact the Registration Unit at 517-636-6925.

 

What types of changes can I make to my business registration information using MTO?

The registration functions available in MTO include:

  • Taxpayer Data – update ownership type, business phone number, NAICS code, LARA identification number, seasonality, number of Michigan locations and tax year end designation
  • Addresses – update legal address or add/change/delete physical, mailing or location addresses
  • Representatives – add/change/delete a Power of Attorney (POA) or Payroll Service Provider (PSP)
  • Owners/Officers/Partners – add or delete ownership information
  • Tax Types – add or discontinue a business tax obligation
  • EFT Application – apply for the electronic payment of taxes filed and paid outside MTO: Corporate Income Tax (CIT), Michigan Business Tax (MBT), and/or Flow-Through Withholding Tax (FTW) 
  • Discontinue Business – submit a request to discontinue all tax obligations with Treasury
  • Track Updates – view the progress of registration changes submitted. 

For more information on the above MTO functionalities, see the Manage Business Account Functions step-by-step tutorial.

 

What is a Department of Licensing and Regulatory Affairs (LARA) Corporate Identification Number?

Michigan corporations, limited liability companies, limited partnerships, as well as out of state corporations and limited liability corporations that have the expressed authority to transact business in Michigan, are given an identification number when they file with the Bureau of Commercial Services. LARA numbers are 6-characters and often found on your Michigan Articles of Incorporation or Organization.

The LARA number should not be confused with the Federal Employer Identification Number (FEIN) or Treasury Registration number of a business.

 

What is the definition of a “legal address”?

The legal address is the location where the business’ records and internal accounting information is kept. Treasury will utilize this address for all correspondence issued to the business.

 

Treasury has discontinued sending SUW tax booklets; how will I get my sales tax license?

Sales tax licenses are available on MTO under the “Letters and Licenses” tab for users with “Registration” access.

2016 Sales tax licenses were mailed in September 2015. Sales tax licenses are now valid January – December of the tax year listed on the license.

 

What is the expiration date for my current Sales tax license?

2016 Sales Tax licenses are valid until December 31, 2016. Sales tax licenses are now valid January – December of the tax year listed on the license.

 

Will I be able to access my business on MTO if the account is discontinued?

MTO access will be available for 6 months after the date of discontinuance. If a return period prior to the discontinuance date needs to be amended, the taxpayer will have the ability to process that amended return within 6 months of the discontinuance date.