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Where do I mail the Michigan Individual Income Tax Certification for e-file MI-8453?
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 should be retained by the taxpayer. Do not mail this form to the Michigan Department of Treasury unless requested to do so.
If the MI-8453 is used to sign the e-file return and the return is e-filed by a tax preparer, Michigan Department of Treasury recommends that the preparer retain it for six years. Do not mail this form to the Michigan Department of Treasury unless requested to do so.