Third Party Disclosure and Interactions – Business Taxes

Third parties include tax professionals, service providers, and spouses of business owners. When a third party is communicating with Treasury about account-specific matters, the taxpayer (for business tax obligations, this is a responsible party of a business entity – e.g., owner, officer, or partner) must provide consent.

Check the Box and Power of Attorney (POA) authorizations are currently used exclusively for receiving direct communication from Treasury without the taxpayer's direct involvement or presence (e.g., phone calls, emails, in person meetings, and web messages).

Verbal Interactions

During a meeting or phone call where both the taxpayer and third party are present, the taxpayer can give Treasury permission to disclose information to the third party on a one-time basis. However, this authorization is temporary and expires when the interaction ends.

Check the Box

Taxpayers may authorize Treasury to discuss a specific tax return with the tax preparer identified on the return by marking the designated preparer authorization checkbox. This authorization is limited to matters related to the processing of that return, including refund and payment status and related correspondence, but is effective in the third party receiving direct communication from Treasury without the taxpayer's direct involvement or presence

Power of Attorney (POA)

): A Form 151, Authorized Representative Declaration/Power of Attorney is required for matters outside the scope of the preparer checkbox including audit, assessment, collection, appeals, or broader representation before Treasury. This authorization is specific to matters outlined on the form but is effective in the third party receiving direct communication from Treasury without the taxpayer's direct involvement or presence.

Portals

• For business taxes, responsible parties and third parties use the MiTreasury eServices - Business Portal to access tax account information.
• Check the Box and POA authorizations are not required for a third party to use Michigan Treasury eServices and do not impact access to taxpayer information online.

Level Independent Permissions for Third Parties

Many functions through Michigan Treasury eServices do not require specific permission for third parties to view or send tax information.

Level 1: Guest Services

• Check return and refund status, make a payment, respond to letters (with supporting documents) 
• No log in or connection to client account

Level 2: Logged In Services

• Send secure web messages (if check the box/POA authorizations in place, Treasury can provide detailed responses)
• Must log in using your professional, personal MiLogin for Business user profile

Level Dependent Permissions for Third Parties

Some functions through Michigan Treasury eServices require specific permission to view and send protected tax account information including access to file all tax returns, viewing estimated payments, viewing and amending filed returns, and viewing Treasury-issued letters.

Level 3: Connected Services

• All processing, filing, payment details
• Established when a connection is made between a user profile and the tax account. Taxpayers should review the Connect to Your Tax Account guide to reach Level 3 access.
• To reach Level 3 access, third parties must:

• Log in to the appropriate Portal and send an electronic request to access the client’s individual income tax account. This process involves answering shared secret questions. For step-by-step guidance, review the Request Third Party Access Tutorial.
• Be approved by the taxpayer. A responsible party must respond to the access request electronically. To receive the request, a responsible party must be logged in to the MiTreasury eServices – Business Portal and connected to the business tax account with Administrator rights. For step-by-step guidance on this responsible party connection process, review the Connect to a Business Tax Account as a Responsible Party Tutorial.

POA and check the box authorizations do not bypass this connection process.

Treasury has received feedback from tax professionals about third-party interactions and disclosure. We are actively exploring POA/check the box integration into Michigan Treasury eServices and are committed to improving POA/check the box processing and portability across Treasury work areas.