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Documents used along the form
The Michigan 2196 form is essential for retailers and dealers seeking reimbursement for handling empty returnable containers. Alongside this form, several other documents may be necessary to ensure a complete submission and compliance with state regulations. Below is a list of commonly used forms and documents that complement the Michigan 2196 form.
- Form W-9: This form is used to provide the taxpayer identification number (TIN) to the entity requesting it. It ensures that the correct information is available for tax reporting purposes, particularly if the reimbursement exceeds $600.
- Bill of Sale: For a comprehensive record of a personal property transaction, the Illinois PDF Forms offers a standardized Bill of Sale form essential for documenting ownership transfer.
- Form 1099-MISC: Issued by the Michigan Department of Treasury, this form reports miscellaneous income, including reimbursements over $600. It is important for tax reporting for both the payer and the recipient.
- Sales Tax Return: Retailers must file this return to report sales made during the year. The account number from this form is often required on the Michigan 2196 form to link the reimbursement request with reported sales activity.
- Invoices or Cash Register Receipts: These documents serve as proof of the actual number of empty returnable containers handled. They are critical for verifying the quantities reported on the Michigan 2196 form.
Using these forms and documents in conjunction with the Michigan 2196 form can help streamline the reimbursement process and ensure compliance with state regulations. Always ensure that all information is accurate and submitted on time to avoid delays in processing your request.
Michigan 2196 Preview
Michigan Department of Treasury |
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2196 (Rev. |
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2012 |
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Request for Bottle Deposit Fund Reimbursement (for Retail and Dealers)
Issued under authority of Public Act 148 of 1989.
INSTRUCTIONS: Under Public Act 148 of 1989, Michigan retailers and dealers who sell beverages in returnable containers can request compensation for some of the costs for handling the empty returnable containers. Reimbursements are drawn from a fund created by manufacturers and distributors who collect more deposits than they redeem. This report is due on or before June 1, 2013. Reports postmarked after June 1, 2013 will not be honored. Treasury will not issue a check for less than $1. This information will be reported to the Internal Revenue Service. Form
1. Corporate Company Name (include, if applicable, Corp., Inc., P.C., L.L.C., etc.) |
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2. Account Number used to fi le your sales tax return |
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Business Name, Assumed Name or DBA (if used) |
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Business Address (Number and Street or P.O. Box) |
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City, State, ZIP Code |
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Type of Business (Check appropriate Box) |
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Individual/Sole Proprietor |
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Corporation |
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Partnership |
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Other: |
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3. Report actual number of empty returnable containers handled during 2012? Do not report the |
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Number of Containers |
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dollar value of the containers. For example, if you handled 5,000 containers during 2012, report the |
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quantity of 5,000, not the value of the deposits ($500). Quantity must be actual, not estimated. |
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4. Source of information used to determine number of empty returnable containers handled (check one). |
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1. Invoices |
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2. Cash register receipts |
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3. Other (explain): |
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5. Are you also an originator of deposits? “Originator” means you have not paid a deposit to |
another manufacturer or distributor |
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Yes (1) |
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No (0) |
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The Initiated Law of 1976 defi nes “returnable container” and “empty returnable container” as follows:
”Returnable container” means a beverage container upon which a deposit of at least 10 cents has been paid, or is required to be paid upon removal of the container from the sale or consumption area, and for which a refund of at least 10 cents in cash is payable by every dealer or distributor in this state of that beverage in beverage containers . . .
“Empty returnable container” means a returnable container which contains nothing except the residue of its original contents.
The Michigan Department of Treasury interprets the word “handled” as found in Public Act 148 of 1989 to mean an empty returnable container which a consumer has returned to a dealer for a deposit refund. It also includes empty returnable containers which, when full, were sold by a dealer for con- sumption on the premises but upon which no deposit was collected or a refund given to a consumer.
AUTHORIZATION
The above information may be used to issue forms 1099 and is intended to substitute for form
Owner or Offi cer Signature |
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Print or Type Name of Owner or Officer |
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Telephone Number |
Date |
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Preparer Signature |
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Print or Type Name of Preparer |
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Telephone Number |
Date |
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Contact the Return Processing Division, Bottle Deposit Section at (517)
Persons who have hearing or speech impairments may call (517)
Mail to:
Michigan Department of Treasury
Return Processing Division - SUW
P.O. Box 30427
Lansing, MI
Bottle Deposit Fund Reimbursement Availability
INSTRUCTIONS: Under Public Act 148 of 1989, Michigan retailers and dealers who sell beverages in returnable containers can request compensation for some of the costs for handling the empty returnable containers.
Reimbursements are drawn from a fund created by manufacturers and distributors who collect more deposits than they redeem.
The payment is based on the number of empty returnable containers handled in a calendar year. Payment amounts will be known after Treasury determines how much money is available.
To apply, you must complete and mail a Request for Bottle Deposit Fund Reimbursement (Form 2196) to Treasury. Form 2196 is due on or before June 1, 2013. Use Form 2196 or contact Return Processing Division, Bottle Deposit Section, at (517)
Treasury will begin issuing checks after August 1.
Similar forms
IRS Form 1099-MISC: This form is used to report various types of income other than wages, salaries, and tips. Similar to the Michigan 2196 form, it is essential for documenting reimbursements that exceed $600. Both forms require accurate reporting of financial transactions to ensure compliance with tax regulations.
Michigan Sales Tax Return (Form 5080): Retailers must file this form to report sales tax collected from customers. Like the Michigan 2196, it involves detailed reporting of financial data, including account numbers and business information. Both forms serve to ensure that businesses are accountable for their financial activities.
- Small Estate Affidavit Form: When handling the affairs of a deceased relative, consider the simple Small Estate Affidavit process to streamline asset transfer without lengthy probate delays.
Michigan Corporate Income Tax (CIT) Form: This form is used by corporations to report their income and calculate tax liability. Similar to the Michigan 2196, it requires businesses to provide specific details about their operations and financial transactions, ensuring transparency and compliance with state regulations.
Form W-9: This form is used to provide taxpayer identification information to entities that will report payments made to an individual or business. Like the Michigan 2196, it serves as a certification of accuracy regarding the information provided, and both are crucial for tax reporting purposes.
More PDF Documents
Michigan Subpoena Form - Judicial officers can express their intent through this form, maintaining order and structure.
A Georgia Hold Harmless Agreement is a legal document designed to protect one party from liability for potential damages or injuries that may occur during a specified activity or event. This form establishes a mutual understanding between the parties involved, ensuring that one party will not hold the other responsible for certain risks. By utilizing this agreement, individuals and organizations can promote safer interactions while clearly outlining their responsibilities, as recommended by Forms Georgia.
2022 Michigan Tax Forms - If you're filing for a fiduciary, specific lines within the form apply differently.
Misconceptions
Understanding the Michigan 2196 form is essential for retailers and dealers who sell beverages in returnable containers. However, several misconceptions surround this form. Here are ten common misunderstandings:
- Only Large Retailers Can Apply: Many believe that only large retailers are eligible for reimbursement. In reality, any retailer or dealer, regardless of size, can request compensation as long as they sell returnable containers.
- Reimbursement Is Automatic: Some assume that reimbursement happens automatically. However, retailers must actively complete and submit the Michigan 2196 form to request funds.
- Only Containers Sold in Michigan Count: A common myth is that only containers sold in Michigan are eligible. The form specifically pertains to containers handled in Michigan, regardless of where they were purchased.
- There Is No Deadline: Some people think there is no deadline for submitting the form. In fact, the form must be postmarked by June 1, 2013, to be honored.
- All Containers Qualify for Reimbursement: Not all containers are eligible for reimbursement. Only returnable containers for which a deposit has been paid qualify under the law.
- Estimates Are Acceptable: Some believe they can estimate the number of containers handled. The form requires actual counts, not estimates, to ensure accurate reimbursement.
- Reimbursement Amounts Are Fixed: There is a misconception that reimbursement amounts are fixed. The total payment depends on the number of containers handled and the funds available from the deposit fund.
- Filing Is Optional: Many think that filing the form is optional if they didn’t handle many containers. However, if a retailer sold returnable containers, they should still file to avoid complications.
- Checks Are Issued Regardless of Amount: Some believe that any amount will trigger a reimbursement check. The Treasury does not issue checks for amounts less than $1.
- Information Is Confidential: Lastly, there is a belief that the information provided is completely confidential. However, the information may be reported to the Internal Revenue Service, which can affect tax filings.
By clarifying these misconceptions, retailers and dealers can better navigate the process of applying for reimbursements under the Michigan 2196 form.
Detailed Instructions for Using Michigan 2196
Completing the Michigan 2196 form is an essential step for retailers and dealers seeking reimbursement for handling empty returnable containers. Following the outlined steps will ensure that the form is filled out correctly and submitted on time.
- Enter the Corporate Company Name, including any applicable designations such as Corp., Inc., P.C., or L.L.C.
- Provide the Account Number used to file your sales tax return.
- Fill in the Business Name, Assumed Name, or DBA if applicable.
- Input the Business Address, including the number and street or P.O. Box.
- Complete the City, State, and ZIP Code fields.
- Select the Type of Business by checking the appropriate box: Individual/Sole Proprietor, Corporation, Partnership, or Other.
- Report the actual number of empty returnable containers handled during 2012. Enter only the quantity, not the dollar value.
- Indicate the Source of information used to determine the number of empty returnable containers handled by checking one option: Invoices, Cash register receipts, or Other (explain).
- Answer whether you are also an originator of deposits by selecting Yes or No.
- Sign the form in the Owner or Officer Signature section and print or type the name of the owner or officer.
- Provide the Telephone Number and Date in the designated fields.
- If applicable, have the preparer sign the form and print or type their name, along with their telephone number and date.
After completing the form, it is important to mail it to the Michigan Department of Treasury by the specified deadline. Ensure that it is postmarked on or before June 1, 2013, to be considered for reimbursement. For any questions or additional information, contact the Return Processing Division, Bottle Deposit Section.
Dos and Don'ts
When filling out the Michigan 2196 form, there are important actions to take and avoid to ensure your application is processed smoothly. Below is a list of things you should and shouldn't do:
- Do provide accurate and complete information, including your corporate name and account number.
- Do report the actual number of empty returnable containers handled, not the dollar value.
- Do check the appropriate box for your type of business.
- Do submit the form before the deadline of June 1, 2013.
- Do keep a copy of the form for your records.
- Don't file the form if you did not make retail sales in Michigan during 2012.
- Don't estimate the number of containers; provide actual figures only.
- Don't forget to sign the form; an unsigned form may delay processing.
- Don't submit the form after the June 1, 2013 deadline.
- Don't include any information that is not relevant to the request for reimbursement.