Fill Your Michigan 1353 Template

The Michigan 1353 form is a Nexus Questionnaire issued by the Michigan Department of Treasury, designed to determine a business's tax obligations in the state. It collects essential information about a company's activities, presence, and sales in Michigan, ensuring compliance with state tax laws. Completing this form is crucial for any business that may have a tax nexus in Michigan; start the process by filling out the form below.

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The Michigan 1353 form, also known as the Nexus Questionnaire, is essential for businesses operating in Michigan. It helps determine if a business has a tax obligation in the state based on its activities. Along with this form, several other documents are often required to provide a comprehensive overview of a company's operations and tax responsibilities. Below is a list of related forms and documents that may be needed.

Michigan Corporate Income Tax (CIT) Return: This document is filed by corporations to report their income and calculate their tax liability under Michigan's Corporate Income Tax law.
Sales and Use Tax Return: Businesses must file this return to report and pay sales tax collected from customers and use tax on items purchased for use in Michigan.
Employer Withholding Tax Return: Employers use this form to report and pay taxes withheld from employee wages for state income tax purposes.
Hold Harmless Agreement: It is important to consider a Hold Harmless Agreement to ensure all parties involved in activities understand their responsibilities and liabilities. You can find more information about this legal document at Forms Georgia.
Business Registration Form: This document registers a business with the Michigan Department of Treasury, providing necessary information for tax identification and compliance.
Federal Employer Identification Number (EIN) Application: This form is used to obtain an EIN from the IRS, which is necessary for tax reporting and employee payroll.
Michigan Annual Report: Corporations and limited liability companies (LLCs) must file this report annually to maintain good standing and provide updated information to the state.
Flow-Through Entity Tax Return: This form is used by entities like partnerships and S corporations to report income that flows through to individual owners for tax purposes.
Certificate of Good Standing: This document verifies that a business is legally registered and compliant with state regulations, often required for various business transactions.

Understanding these forms and documents is crucial for compliance with Michigan tax laws. Each document serves a specific purpose and helps ensure that businesses meet their tax obligations accurately and timely. Failure to submit the necessary paperwork can result in penalties or legal issues, making it essential to stay informed and organized.

Michigan 1353 Preview

Michigan Department of Treasury

Issued under authority of Public Act 228 of 1975.

1353 (Rev. 11-19)

Michigan Department of Treasury Nexus Questionnaire

Legal Name of Business or Individual (hereafter referred to as Company)

Federal Employer Identification Number (FEIN), SSN or TR Number

DBA

Street Address

City

State

ZIP Code

1. If your company received a Letter of Inquiry Concerning Michigan Taxes enter reference number:

2. Briefly describe your company’s business activity defined under MCL 206.603(2)

3. Describe how your company sells its product(s) and/or service(s) in the State of Michigan

Physical Presence

Check all that apply. Refer to Table 1 and 2 on Page 3 for specific examples of business activity.

Employees, agents, representatives, independent contractors, subcontractors, brokers, or other affiliated persons (both Michigan

residents and nonresidents) conduct business activity at any time within Michigan on your behalf.

Indicate the number of days when someone has conducted business activities within Michigan on your behalf:

List the last four completed

tax year(s) (mm/dd/yyyy)

Yr (

)

Yr (

)

Yr (

)

Yr (

)

Check (X) the number of days

1 day

during the tax year

2 or more days

Describe nature of activity:

Property within Michigan. The company owns, rents, leases, maintains, or has the right to use tangible personal property, real property, or

an office or other establishment permanently or temporarily physically located in Michigan.

Enter period(s):

Affiliates within Michigan. The company entered into an agreement, directly or indirectly, with 1 or more residents under which the

resident, for a commission or other consideration, directly or indirectly, referred potential purchasers, whether by a link on an internet

website, in-person oral presentation, or otherwise, to the company. (Refer to RAB 2015-22).

Enter period(s):

The cumulative gross receipts from sales of tangible personal property to Michigan purchasers who were referred to the company

by Michigan residents (through an agreement with the company) exceeded $10,000 in a 12-month period.

Enter period(s):

The total cumulative gross receipts from sales of tangible personal property to Michigan purchasers exceeded $50,000 in a 12-month

period.

Enter period(s):

Economic Presence

Check all that apply.

Michigan (non-taxable and taxable) sales exceeded $100,000 or your company completed 200 or more (non-taxable and taxable)

separate transactions. (Refer to RAB 2018-16 for Michigan’s Sales and Use Tax Nexus Standards for Remote Sellers.)

Enter calendar year(s):

8. Your company or the Unitary Business Group (UBG):

Actively solicits sales in Michigan through the use of mail, telephone, or e-mail; advertising; or maintenance of an internet site in

which sales transactions occur. (Refer to RAB 2013-9 for definition of “Actively Solicits”)

Enter calendar year(s):

Has gross receipts of $350,000 or more per year sourced to Michigan. (Refer to RAB 2014-5 for CIT Nexus Standards)

Enter calendar year(s):

The company has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or more flow-through entities)

which has nexus with this state. (Refer to RAB 2014-5 or MCL 206.621(1))

Enter the calendar year(s):

STOP If any of lines 4 through 9 are checked or the company is an Insurance Company with written premiums on property or risk located or residing in Michigan, continue completing this form. For all others, sign and mail to address on last page.

1353, Page 2

10.Check all that apply to your business activity:

Sale of property.
Indicate type of property:	Real	Tangible Personal

Rental Property (whether property is real, personal, tangible or intangible)

Intangible

Performance of Services

Financial Institution (Refer to MCL 206.651)

Insurance Company (Refer to MCL 206.607)

Protected Activities (PL 86-272)

11.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Solicit sales to purchasers in this state whether sales are wholesale, retail, or otherwise. (Solicitation means any speech or conduct that explicitly or implicitly invites an order, and ancillary activities that neither explicitly or implicitly invites an order.)

Maintain samples that are not sold or provided for other consideration, attend trade shows where no sales are made/orders taken, provide highly

technical presentations to solicit a sale (not after a sale has been made)

Deliver goods using vehicles owned, leased, used or maintained by the company (Non-Transportation Companies)

Enter period(s):

Additional comments:

Unprotected Activities (PL 86-272)

12.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Provide any services within Michigan, including but not limited to, consulting services, entertainment services, rental services, professional services, or transportation services provided as a transportation company (transport through, into, or from Michigan)

Maintain, occupy, own, lease or use an office, distribution facility, warehouse, or similar place of business in Michigan to facilitate the sale or

delivery of tangible personal property or maintain a market in Michigan

Provide customers with any kind of technical assistance or service including, engineering assistance, design service, quality control, product inspections, or similar services beyond the purpose of soliciting a sale

Sale of intangible property within Michigan

Assemble, install, or supervise installation at or after shipment or delivery

Make repairs or provide maintenance or service to property sold or to be sold to Michigan customers

Conduct training courses, seminars, or similar events for non-solicitation personnel, customers or potential customers Collect on current or delinquent accounts; investigate, handle, or assist in resolving customer complaints

Solicit, negotiate, or enter into franchising, licensing or similar agreements

Attend and/or participate at a trade show at which sales are solicited or made

Maintain a sample or display room in excess of 14 days or carry samples for sale, exchange or distribution in any manner for consideration or

other value

Consign stock of goods or other tangible personal property to any person in Michigan for sale

Pick up damaged goods using vehicles owned, leased, used, or maintained by the company

Enter period(s):

Additional Comments:

13. Do the Company’s employees approve or accept purchase orders or perform credit checks or authorize credit, while physically present in Michigan?

Yes, enter period(s):

14. The company has filed the following Michigan taxes:
	None	Sales Tax
	None	Sales Tax
	Corporate Income Tax	Use Tax on Sales/Rentals
	Corporate Income Tax	Use Tax on Sales/Rentals

Individual or Composite Individual Income Tax, under SSN/FEIN:

Payroll Withholding

Use Tax on Purchases

1353, Page 3

15.What is the company’s State of Incorporation/Formation?

16.What is the company’s State of Domicile/Residence?

17.When was the company incorporated/formed?

18.When did the company’s business begin (if different than incorporation/formed)?

19.Organization Type (check one)

Individual

Limited Liability Company

S-Corporation

Other:

C-Corporation

Partnership

20.

Federal Tax Return Type (check one)

1040, Schedule C or E

1120S, S-Corporation

1065, Partnership

1120, Corporation

Form 990-T

Other Form

None, related entity files. Check Return Type of related entity above and list FEIN:

21.

If your company is a member of a UBG, enter the Designated Member FEIN. (Refer to RAB 2013-1 for definitions of a UBG

Designated Member.)

1041, Fiduciary

Certification

I declare, under penalty of perjury, that the information provided in this questionnaire and any attachments is, to the best of my knowledge, true,

correct and complete (If prepared by a person other than an officer, partner or owner of the business, this declaration is based on all information of

which you have knowledge).

Preparer’s Signature

Date

Print or Type Name and Title

Telephone Number

Mailing Address (if different than address on Page 1)

Email Address

Mail To:

For U.S. Mail (Including Certified/Registered)

Michigan Department of Treasury

Discovery and Tax Enforcement Division

PO Box 30140

Lansing MI 48909

Table 1

Business Activities Which Create Nexus

•Inspect dealer inventories, review customer displays and shelving or replace stale product

•Provide transportation services or provide shipping information and/or coordinate deliveries

•Conduct seminars

•Perform managerial or research activities, or lease employment or personnel services

•Meet with customers to determine user satisfaction, or maintain display room or sample

•Pick up or replace damaged, defective or returned property, or repossess property

•Sell additional service contracts

•Perform computer data processing

•Provide private investigation, protection, patrol, watchman or armored car services

•Perform other types of services than those listed

•Secure deposits for sale

For Courier Delivery Service

Michigan Department of Treasury

Discovery and Tax Enforcement Division

7285 Parsons Drive

Dimondale MI 48821

Table 2

Real and Tangible Personal Property Held in Michigan

Which Create Nexus

•Repair shop, parts department or warehouse

•Office equipment or fixtures of any kind

•Employment office or purchasing office

•Mobile office, meeting place for directors, or in-home office (which is used as business address, location to receive callers, store inventory, or where office expenses are paid, reimbursed or supplied by your company)

•Retail outlet

•Motor store(s) (trucks with driver sales person)

•Motor vehicles of any kind

•Telephone answering service

•Stock of goods (including consignment)

•Tools and dies at suppliers

•Real property or fixtures to real property of any kind

For a more complete explanation of Michigan’s Sales, Use, and Corporate Income Tax nexus standards, refer to Treasury’s Web site: www.michigan.gov/taxes.

Similar forms

Form 1350 - Michigan Corporate Income Tax (CIT) Nexus Questionnaire: Similar to the Michigan 1353 form, the 1350 form also assesses whether a business has sufficient presence in Michigan to be subject to taxation. Both forms require detailed information about business activities, property ownership, and employee presence within the state.
Form 518 - Michigan Sales and Use Tax Annual Return: This form is used to report sales and use tax obligations. Like the 1353 form, it requires businesses to disclose sales activity and the nature of their operations in Michigan, helping determine tax liabilities based on nexus.
To document the transfer of a gift, consider utilizing the necessary Affidavit of Gift form resources to ensure its legality and validity.
Form 941 - Employer's Quarterly Federal Tax Return: While primarily a federal form, it shares similarities with the 1353 in terms of requiring businesses to report employee activity and wages. Both documents focus on the presence of business operations and employees, impacting tax obligations.
Form 1040 - U.S. Individual Income Tax Return: This form is used by individuals to report income and tax liabilities. It parallels the 1353 form in that both require the disclosure of income sources and business activities, which can influence tax responsibilities at both state and federal levels.

Misconceptions

Understanding the Michigan 1353 form is crucial for businesses operating in or selling to Michigan. However, several misconceptions can lead to confusion and potential compliance issues. Here are seven common misconceptions:

The Michigan 1353 form is only for large businesses. Many small businesses also need to complete this form. If your business has any presence in Michigan, it is essential to assess your nexus and determine if this form applies.
Only businesses with physical locations in Michigan need to file. This is incorrect. Even if a business operates remotely, economic presence—such as sales exceeding certain thresholds—can create nexus and require filing.
Completing the form is optional. In reality, if your business meets the criteria outlined in the form, filing is mandatory. Failure to do so can result in penalties and back taxes.
The form is the same for all types of businesses. Different types of businesses may have specific requirements or additional questions on the form. It is important to read the instructions carefully to ensure all applicable sections are completed.
Once filed, the form does not need to be updated. This is misleading. Changes in business operations or tax laws may necessitate updates to the information provided in the form. Regular review is advisable.
Filing the form guarantees that the business will not be audited. While filing may help demonstrate compliance, it does not provide immunity from audits. The state may still review business activities and records.
All businesses will be subject to the same tax rates after filing. Tax obligations can vary significantly based on the nature of the business and its activities in Michigan. Each business should consult with a tax professional to understand its specific liabilities.

It is vital for business owners and operators to dispel these misconceptions. Proper understanding and compliance with the Michigan 1353 form can prevent costly mistakes and ensure that businesses remain in good standing with state tax authorities.

Detailed Instructions for Using Michigan 1353

Completing the Michigan 1353 form requires careful attention to detail. This form collects information about a business's activities in Michigan, which may affect its tax obligations. After filling out the form, it must be signed and mailed to the appropriate address provided at the end of the document.

Legal Name: Enter the legal name of the business or individual.
Federal Employer Identification Number: Provide the FEIN, SSN, or TR Number.
DBA: Include the "Doing Business As" name, if applicable.
Address: Fill in the street address, city, state, and ZIP code.
Letter of Inquiry: If applicable, enter the reference number from the Letter of Inquiry concerning Michigan taxes.
Business Activity: Briefly describe the company's business activity as defined under MCL 206.603(2).
Sales Method: Describe how the company sells its products and/or services in Michigan.
Physical Presence: Check all applicable boxes regarding employees, agents, or other representatives conducting business in Michigan. Indicate the number of days these activities occurred and list the last four completed tax years.
Property in Michigan: Indicate if the company owns, rents, or has rights to any property in Michigan. Provide the relevant periods.
Affiliates in Michigan: Check if the company has agreements with Michigan residents for referrals. Enter the relevant periods and gross receipts amounts.
Economic Presence: Check all applicable boxes regarding sales and transactions in Michigan. Provide the calendar years for any checked items.
Ownership Interest: Indicate if the company has an interest in a flow-through entity with nexus in Michigan. Enter the calendar years.
Business Activities: Check all applicable boxes that describe the company's business activities.
Conducted Activities: Indicate any activities conducted in Michigan for the last four completed tax years. Provide any additional comments.
Purchase Orders: Answer whether employees approve or accept purchase orders while in Michigan. If yes, enter the periods.
Filed Taxes: Check all applicable Michigan taxes the company has filed.
State of Incorporation: Provide the state where the company is incorporated.
State of Domicile: Enter the state of domicile or residence for the company.
Date of Incorporation: Specify when the company was incorporated or formed.
Business Start Date: Enter when the company began business, if different from incorporation date.
Organization Type: Check the appropriate box for the organization type.
Federal Tax Return Type: Check the box for the type of federal tax return filed.
Unitary Business Group: If applicable, enter the Designated Member FEIN.
Certification: The preparer must sign and date the form, providing their name, title, and contact information.

Once the form is completed, it should be mailed to the Michigan Department of Treasury at the address specified for U.S. Mail or courier delivery. Ensure all information is accurate to avoid processing delays.

Dos and Don'ts

When filling out the Michigan 1353 form, it's crucial to be thorough and accurate. Here are four essential dos and don'ts to guide you through the process:

Do ensure that all information is accurate and matches your business records. This includes your legal name, address, and Federal Employer Identification Number (FEIN).
Do provide detailed descriptions of your business activities and how you operate in Michigan. Clarity is key in demonstrating your nexus with the state.
Do check all applicable boxes regarding your business activities. This helps the state understand your operations and determine tax obligations.
Do sign and date the form. An unsigned form may lead to delays or rejections in processing.

Don't leave any sections blank. If a question does not apply, indicate that clearly rather than skipping it.
Don't use outdated information. Always use the most current data available, especially for tax years and business activities.
Don't forget to mail the form to the correct address. Double-check the mailing instructions to avoid misdelivery.
Don't hesitate to seek assistance if you're unsure about any part of the form. It's better to ask for help than to submit incorrect information.

Fill Your Michigan 1353 Template

Documents used along the form

Michigan 1353 Preview

Similar forms

More PDF Documents

Misconceptions

Detailed Instructions for Using Michigan 1353

Dos and Don'ts