Pre-Agreement/MOU Questionnaire

You recently contacted the Michigan Department of Treasury to request the establishment of an exchange agreement for obtaining Michigan tax return information. Enclosed please find a questionnaire for you to complete and return to document your agency’s need for and use of tax return information, evaluate whether an agreement can be done, and to prepare the agreement.

Information obtained by your Agency may not be disclosed except as required in the proper administration of your Agency's laws. No employee, agent, authorized representative or legal representative of the Agency may disclose any information obtained to any other division within the Agency, any other governmental agency, department or unit within such governmental agency, to any other state, or unauthorized third party. No tax return information provided to your Agency may be duplicated or disseminated within or outside the Agency without the written approval of the Disclosure Officer of the Michigan Department of Treasury.

Tax return information remains the property of the Department of Treasury.

At a minimum, you will safeguard any tax return information as follows:

Access to the tax returns and tax return information will be allowed only to those authorized employees and officials who need the information to perform their official duties in connection with the uses of the information authorized in this letter.

Any records created from tax return information will be stored in an area that is physically safe from access by unauthorized persons during duty hours as well as non-duty hours or when not in use.

Any records matched and any records created by the match will be processed under the immediate supervision and control of authorized personnel in a manner which will protect the confidentiality of the records, and in such a way that unauthorized persons cannot retrieve any such records by means of computer, remote terminal or other means.

All personnel who will have access to tax return information and to any records created by the tax return information will be advised of the confidential nature of the information, the safeguards required to protect the information and the civil and criminal sanctions for noncompliance contained in MCL 205.28(1)(f) and (2).

Fill out the questionnaire using the form on this webpage. It can either be submitted electronically or printed and mailed to:

Michigan Department of Treasury
Audit, Disclosure and Compliance
430 W. Allegan Street
Lansing, MI 48922

Once the questionnaire is returned and approved, a formal agreement will be prepared and presented to the Deputy Treasurer for approval and signature.