Fill Your Michigan 2823 Template

The Michigan 2823 form is the IFTA Fuel Tax License Application used by motor carriers operating in Michigan. This form is essential for those who need to report fuel taxes when traveling in interstate commerce. If you're ready to get started, fill out the form by clicking the button below.

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Documents used along the form

The Michigan Department of Treasury 2823 form is a critical document for individuals and businesses seeking to obtain an International Fuel Tax Agreement (IFTA) license. Along with this form, several other documents are often required to ensure compliance with state and federal regulations. Below is a list of related forms and documents that may accompany the Michigan 2823 form.

Power of Attorney Authorization (Form 151): This form allows an authorized agent to act on behalf of the applicant. It must be completed and submitted if the application is signed by someone other than the owner, partner, or corporate officer.
IFTA Quarterly Tax Return: After obtaining the IFTA license, carriers must file quarterly tax returns. These returns report fuel use and miles traveled in each jurisdiction where the vehicles operated.
Federal Employer Identification Number (FEIN): This number is necessary for tax purposes and is required on the 2823 form. It identifies the business entity to the IRS.
U.S. DOT Number: This number is required for all commercial vehicles operating in interstate commerce. It must be provided on the IFTA application.
International Registration Plan (IRP) Application: If a business operates commercial vehicles across state lines, it must apply for an IRP, which allows for the registration of vehicles in multiple jurisdictions.
Fuel Purchase Records: These records document the amount and type of fuel purchased. They are essential for accurate reporting on the IFTA tax returns.
Release of Liability Form: This document is crucial for participants engaging in activities that pose potential risks. It ensures that the organizer is not held liable for injuries or damages. You can learn more and access the form at https://legalpdf.org.
Lease Agreements: If vehicles are leased, the lease agreements should be included. They clarify responsibilities regarding fuel tax reporting between lessors and lessees.
Audit Records: Businesses must maintain records that can be made available for audit purposes. This documentation supports the information provided in the IFTA application and tax returns.
Business Registration Documents: These include articles of incorporation or organization, which confirm the legal status of the business and must be submitted with the IFTA application.

Understanding the various forms and documents associated with the Michigan 2823 form is essential for compliance with IFTA regulations. Proper preparation and submission of these documents can facilitate a smoother licensing process and help avoid potential penalties.

Michigan 2823 Preview

Michigan Department of Treasury 2823 (Rev. 12-06)

Michigan IFTA Fuel Tax License Application	1.

License Year

Issued under P.A. 119 of 1980, as amended.

INSTRUCTIONS: Read attached instructions before completing this application.

Federal Employer Identification Number (FEIN or TR Number)

When applying for additional decals complete only items 1, 2, 3, 6 and 17, plus

sign and date. Allow 30 days for processing.

Social Security Number

U.S. DOT Number

5. IRP Number

a. New

b. Additional Decals

6. Complete Company or Individual Name (include, if applicable, Corp., Inc., P.C., L.L.C., etc.)

7. Contact Person

Business Name, Assumed Name or DBA (if used)

Business Telephone

Address (Number and Street or RR)

Home Telephone

City, State, ZIP Code

Country

8.In what month and year did you begin doing business in Michigan?

9.Do you maintain bulk fuel storage in Michigan?

Yes

b.If Yes to part a, what is the storage capacity in gallons? ___________________________ gallons

c.List locations of all storage tanks.

Do you maintain bulk fuel storage in other IFTA jurisdictions?

d.		Yes		No If yes, list the jurisdictions below.

10.Is your IFTA license currently revoked?

Yes

If yes, list the jurisdictions below in which your license is revoked.

11a.Do you operate part of the year?

Yes

11b.If Yes, list months of operation below.

12.Type of Business Ownership (check one only)

1.	Individual	2.	Partnership	3.	Corporation

7.	Government	8.	Religious	9.	Other

4.Limited Liability Partnership

5. Limited Liability Company

6. Non-Profit

13.Physical address if different than address listed in item 6. This is the actual location of the business. Enter complete address.

Address (Number and Street, or RR)

	City						State		ZIP Code				Country


14. What type(s) of fuel are used in the vehicle(s) in your fleet? (Check all that apply):										a. A-55		b. E-85				c. M-85		d. Methanol		e. LNG
										a. A-55		b. E-85				c. M-85		d. Methanol		e. LNG
	f. Diesel		g. Gasoline		h. Propane		i. CNG	j. Ethanol			k. Gasohol				i. Biodiesel
	f. Diesel		g. Gasoline		h. Propane		i. CNG	j. Ethanol			k. Gasohol				i. Biodiesel

15. In which jurisdictions do you operate motor vehicles? (Check all that apply):																		Canadian Provinces
1.		Alabama		14.		Illinois	27.	Montana			40.			Rhode Island			52.		Alberta
1.		Alabama		14.		Illinois	27.	Montana			40.			Rhode Island			52.		Alberta
2.				15.		Indiana	28.	North Carolina			41.			South Carolina			53.		British Columbia
2.				15.		Indiana	28.	North Carolina			41.			South Carolina			53.		British Columbia
3.		Arkansas		16.		Iowa	29.	North Dakota			42.			South Dakota			54.		Manitoba
3.		Arkansas		16.		Iowa	29.	North Dakota			42.			South Dakota			54.		Manitoba
4.		Arizona		17.		Kansas	30.	Nebraska			43.			Tennessee			55.		New Brunswick
4.		Arizona		17.		Kansas	30.	Nebraska			43.			Tennessee			55.		New Brunswick
5.		California		18.		Kentucky	31.	Nevada			44.			Texas			56.		Newfoundland
5.		California		18.		Kentucky	31.	Nevada			44.			Texas			56.		Newfoundland
6.		Colorado		19.		Louisiana	32.	New Hampshire			45.			Utah			57.		Northwest Territories
6.		Colorado		19.		Louisiana	32.	New Hampshire			45.			Utah			57.		Northwest Territories
7.		Connecticut		20.		Maine	33.	New Jersey			46.			Vermont			58.		Nova Scotia
7.		Connecticut		20.		Maine	33.	New Jersey			46.			Vermont			58.		Nova Scotia
8.		Delaware		21.		Maryland	34.	New Mexico			47.			Virginia			59.		Ontario
8.		Delaware		21.		Maryland	34.	New Mexico			47.			Virginia			59.		Ontario
9.		Dist. of Columbia		22.		Massachusetts	35.	New York			48.			Washington			60.		Prince Edward Island
9.		Dist. of Columbia		22.		Massachusetts	35.	New York			48.			Washington			60.		Prince Edward Island
10.		Florida		23.		Michigan	36.	Ohio			49.			West Virginia			61.		Quebec
10.		Florida		23.		Michigan	36.	Ohio			49.			West Virginia			61.		Quebec
11.		Georgia		24.		Minnesota	37.	Oklahoma			50.			Wisconsin			62.		Saskatchewan
11.		Georgia		24.		Minnesota	37.	Oklahoma			50.			Wisconsin			62.		Saskatchewan
12.				25.		Mississippi	38.	Oregon			51.			Wyoming			63.		Yukon Territory
12.				25.		Mississippi	38.	Oregon			51.			Wyoming			63.		Yukon Territory
13.		Idaho		26.		Missouri	39.	Pennsylvania

16a. Are your vehicles involved in a lease agreement?

b. If yes, who is responsible for reporting all operations? Enter address information for lessor and lessee in items 23a and 23b on the reverse side of this form.

a. Yes

a. Lessor

b.No

b. Lessee

17. Number of IFTA decal sets you will need
for your "Qualifying Vehicles" (Please see instructions):	________________________

These decals are serialized and you are accountable for the numbers issued to your account. These decals are not transferable under a penalty of law.

2823, Page 2

18. How many people will you employ who are subject to Michigan withholding?

19. Estimated annual Michigan gross receipts?

GROSS RECEIPTS are from (a) sales of inventory items, (b) rental or leases, (c) performance of services, interest, royalities, etc., to the extent they are derived from business activity.

20.Indicate IFTA jurisdictions in which you are currently licensed for IFTA (enter "none" if you have never been licensed for IFTA.)

21.Address where your records are available for audit purposes if different than address in item 6. Enter complete address.

Complete all information for each owner, partner, member or corporate officer. Attach a separate list if necessary.

22a.	Name (Last, First, Middle, Jr./Sr./III)	Home Telephone

Business Title		Date of Birth

Residence Address (Number and Street or RR)		Social Security Number

City, State, ZIP		Driver License/Michigan Identification

22b.	Name (Last, First, Middle, Jr./Sr./III)	Home Telephone

Business Title		Date of Birth

Residence Address (Number and Street or RR)		Social Security Number

City, State, ZIP		Driver License/Michigan Identification

Complete the following if your vehicles are involved in a lease agreement.

23a. Name of Lessor

23b. Name of Lessee

Address (Number and Street or RR)

City, State, ZIP

Telephone

Fax

Telephone

Fax

TERMS: The IFTA applicant agrees to comply with the timely reporting and payment of tax, record keeping, license display (copy in cab of each unit) and decal display requirements as specified in the International Fuel Tax Agreement. The applicant agrees to make their records available for audit in Michigan. If the applicant fails to do so, the applicant agrees to pay any costs incurred in obtaining and auditing their records. The applicant further agrees that Michigan may withhold any refunds due if the applicant is delinquent on payment of fuel taxes due any member jurisdiction. Failure to comply with any of the terms will be grounds for revocation of the license in all member jurisdictions.

The IFTA applicant further, specifically:

1.Agrees to maintain a record of fuel purchased and miles traveled within each jurisdiction by each vehicle, and

2.Agrees that Michigan may collect any delinquent taxes due under IFTA for IFTA member jurisdictions under authority of Michigan laws that provide for the collection of delinquent taxes.

3.Agrees to destroy all copies of licenses and decals and return unused decals to the Department in the event the

applicant discontinues business.

All applicants agree, under penalty of perjury, that the information given on this application is, to the best of his or her knowledge, true, accurate, and complete.

AUTHORIZATION

This form must be signed by an owner, partner, or corporate officer listed above or by an authorized agent. If signed by an authorized agent, a properly completed Power of Attorney Authorization (Form 151) must be attached to this application. A signature below indicates agreement to the above terms and other IFTA provisions.

Signature	Date

Print or Type Name and Title

NOTE: If you have delinquent IFTA returns your application will not be processed until the delinquent returns are filed and all tax due is paid.

Mail your application to:

Customer Contact Division – Special Taxes

Michigan Department of Treasury

P.O. Box 30474

Lansing, MI 48909-7974

If you have any questions, please contact the IFTA Section at (517)636-4580 or by fax at (517) 636-4593. Deaf, hearing or speech impaired persons should call 517-636-4999 (TTY).

2823, Page 3

Instructions for Form 2823, International Fuel Tax

Agreement (IFTA) License Application

Complete this application only if you are a new Michigan IFTA applicant or if you are an IFTA licensee requesting additional fuel decals.

Renewal applications are pre-identified and mailed around the middle of October each year. Please indicate in the boxes provided at the top of form 2823 whether this is a new application or you are ordering additional decals. Please allow 30 days

for processing this application.

New applicants must complete all sections of the IFTA application.

Applicants for additional decals need only complete lines 1, 2, 3, 6 and 17 plus sign and date the appli- cation.

GENERAL INFORMATION

IFTA credentials are required for all "Qualified Motor Vehicles" traveling in interstate commerce. A "Qualified Motor Vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property and:

1.having two axles and a gross vehicle weight or a registered gross vehicle weight exceeding 26,000 pounds;

2.having three or more axles regardless of weight;

3.used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight or registered gross vehicle weight.

Exempt vehicles include recreational vehicles not used in any business endeavor and vehicles owned by the U.S. government.

IFTA requires motor carriers based in Michigan and operating qualifying vehicles in Michigan and at least one other IFTA jurisdiction to obtain a Michi- gan IFTA license and decals which will be honored in all IFTA jurisdictions. After licensing, the motor carrier will file with the State of Michigan one motor carrier fuel tax report which will reflect their operations in all IFTA jurisdictions. All states in the continental United States and most Canadian provinces are members of IFTA. The District of Columbia is not a member of IFTA.

Michigan is your base jurisdiction for IFTA licens- ing and reporting if you:

•Have an established place of business in Michi- gan from which motor carrier operations are performed;

•Maintain the operational control and operational records for qualified motor vehicles in Michigan or can make these records available in Michigan;

•Have one or more qualified motor vehicles based in Michigan for vehicle registration pur- poses (registered with the Michigan Secretary of State);

•Have one or more qualified motor vehicles which actually travel on Michigan roads; and

•Operate in at least one other IFTA jurisdiction.

If you have any questions, contact the IFTA Section at (517) 636-4580. Deaf, hearing or speech impaired persons should call (517) 636- 4999 (TTY). Fax: (517) 636-4593.

Line Instructions

Lines not listed here are explained on the form.

Line 1: Enter the license year for which you need IFTA credentials.

Line 2: Enter your federal employer identification number (FEIN) or your TR number issued by the Michigan Department of Treasury. If you do not have an FEIN or TR#, skip to Line 3.

Line 3: If you did not enter an FEIN on line 2, you must enter the Social Security number of a com- pany officer, owner or partner.

Line 4: Enter your United States Department of Transportation Number.

Line 5: If you are registered under the International Registration Plan (IRP), enter the number assigned to your company by the Michigan Secretary of State's Office.

Line 6: Enter the legal name and address of your business.

2823, Page 4

Line 7: Enter the name, business telephone and home telephone numbers of an individual in your organization we may contact if necessary. This person should be an officer, owner, partner or a representative with Power of Attorney.

Line 8: Enter the month and year you started operating qualifying vehicles in the State of Michi- gan.

Line 12: Check the box that best describes the ownership of your business.

Line 14: Explanation of certain fuel types are as follows:

A-55: Means water phased hydro carbon fuel.

E-85: Means a mixture of 85% ethanol and 15% gasoline.

Ethanol: Commonly called grain spirits or grain alcohol.

LNG: Liquified Natural Gas.

M-85: Means a mixture of 85% methanol and 15% gasoline.

Methanol: Commonly called wood alcohol.

Biodiesel:A diesel fuel blend containing at least 5% biodiesel.

Indicate all fuel types consumed in your qualifying vehicles in the state of Michigan and any other IFTA jurisdictions in which you operate. Please check all that apply, even though that fuel type may not be regulated in the various jurisdictions in which you operate.

Line 15: Check the box to the left of every jurisdic- tion you will be operating in, even if that jurisdic- tion is not an IFTA member. All jurisdictions you check will appear on your IFTA return.

Line 16a: If you answer "Yes" be sure to complete the address information for the lessor and lessee on lines 23a and 23b.

Line 17: Enter the number of IFTA decal sets you will need for your fleet. Each of your power units which operate in two or more IFTA jurisdictions will need a decal set.

Lines 22a and 22b: Each new applicant must provide this information. Failure to provide the requested information may delay the processing of the application and the issuance of the license until such time as the information is received. Attach additional sheets if necessary. If information has changed since your original application you must update this information.

Lines 23a and 23b: If you answered "Yes" to question 16a, complete lines 23a and 23b.

Before you mail your application, review it care- fully, to ensure that it is complete. Allow 30 days for processing.

Once you are licensed as an IFTA carrier you are required to file quarterly IFTA tax returns. Returns are due on April 30th, July 31st, October 31st and January 31st.

Apre-identified return will be sent to you each quarter. Blank returns are also available on our Web site at www.michigan.gov/businesstaxes.

Failure to file the required tax returns will be cause for revocation of your IFTA license.

If you have any questions, please write to:

Customer Contact Div., Special Taxes P. O. Box 30474

Lansing, MI 48909-7974

You may also reach us by phone at (517) 636-4580 or fax at (517) 636-4593.

Michigan’s International Fuel Tax Agreement Information Manual (form 2838) is available on our Web site at www.michigan.gov/businesstaxes. Select the IFTA/Motor Carrier Taxes link. You may also obtain a copy by calling (517) 636-4580.

Similar forms

IRS Form 2290: This form is used for heavy vehicle use tax. Like the Michigan 2823 form, it requires information about the vehicle and the owner. Both documents ensure compliance with tax regulations related to vehicle operation.
International Registration Plan (IRP) Application: Similar to the Michigan 2823, the IRP application registers commercial vehicles for interstate travel. Both forms require details about the business and the vehicles operated.
IFTA Quarterly Tax Return: This form reports fuel usage and miles traveled in various jurisdictions. It complements the Michigan 2823 by providing ongoing compliance with fuel tax regulations.
Georgia Last Will and Testament form: This legal document outlines the distribution of a person's assets after passing, similar to how the Michigan 2823 addresses business operations. Understanding the Forms Georgia is essential for ensuring that your wishes are honored and your loved ones are cared for.
State Vehicle Registration Application: This application registers vehicles with the state. Like the Michigan 2823, it collects information about the vehicle and its owner to ensure proper registration.
Commercial Driver's License (CDL) Application: This document is required for individuals operating commercial vehicles. It shares similarities with the Michigan 2823 in that it verifies the qualifications of the driver for legal operation.
Business License Application: Both forms require information about the business entity and its operations. They ensure that the business complies with local regulations.
Fuel Tax Exemption Certificate: This certificate allows certain entities to purchase fuel without paying tax. It is similar to the Michigan 2823 in that both deal with fuel tax regulations.
Power of Attorney Form: This form is often required when someone else is authorized to act on behalf of a business. It is relevant to the Michigan 2823 as it may accompany the application when submitted by an authorized agent.

Misconceptions

Misconception 1: The Michigan 2823 form is only for new applicants.

Many believe that the Michigan 2823 form is exclusively for new applicants seeking an IFTA license. In reality, this form can also be used by existing licensees who need additional fuel decals. Renewal applications are typically sent out automatically each year, so not every submission requires a new application.

Misconception 2: I only need to fill out a few sections of the form.

Some applicants think they can skip sections of the form if they are only requesting additional decals. However, even for additional decals, certain key sections must still be completed, including items 1, 2, 3, 6, and 17. Omitting necessary information can delay processing.

Misconception 3: I can submit the form without any supporting documentation.

It is a common misunderstanding that the form can be submitted on its own. If an authorized agent signs the application, a Power of Attorney Authorization must be attached. Additionally, if there are any changes in information since the last application, updated details should also be provided.

Misconception 4: My IFTA license will not be affected by tax delinquencies.

Some individuals believe that their IFTA license is secure regardless of their tax status. However, if there are any delinquent IFTA returns, the application will not be processed until those returns are filed and all taxes are paid. This can lead to significant delays in obtaining or renewing the license.

Detailed Instructions for Using Michigan 2823

Filling out the Michigan 2823 form can seem daunting, but with a clear step-by-step approach, you can navigate it with ease. This form is essential for those looking to apply for an International Fuel Tax Agreement (IFTA) license in Michigan. It’s important to ensure all information is accurate and complete to avoid delays in processing your application.

License Year: Indicate the year for which you are applying for the IFTA license.
FEIN or TR Number: Enter your Federal Employer Identification Number or your TR number. If you don’t have one, skip to the next step.
Social Security Number: If you skipped the previous step, provide the Social Security number of a company officer, owner, or partner.
U.S. DOT Number: Fill in your United States Department of Transportation Number.
IRP Number: If you are registered under the International Registration Plan, enter your IRP number.
Company Name: Write the complete legal name of your business, including any applicable designations like Corp., Inc., or LLC.
Contact Information: Provide the name of a contact person along with their business and home telephone numbers.
Business Address: Enter the complete address of your business, including city, state, ZIP code, and country.
Start Date: Indicate the month and year you began doing business in Michigan.
Bulk Fuel Storage: Answer whether you maintain bulk fuel storage in Michigan and provide the storage capacity and locations if applicable.
IFTA License Status: Indicate if your IFTA license is currently revoked and list any jurisdictions affected.
Seasonal Operation: Answer if you operate part of the year and list the months of operation if applicable.
Business Ownership Type: Check the box that describes your type of business ownership.
Physical Address: If different from the business address, provide the actual location of your business.
Fuel Types: Check all types of fuel used in your fleet vehicles.
Operating Jurisdictions: Check all jurisdictions where you operate motor vehicles.
Lease Agreement: Indicate if your vehicles are involved in a lease agreement and provide the name of the lessor or lessee.
Decal Sets: Specify the number of IFTA decal sets you will need for your qualifying vehicles.
Employee Count: Indicate how many people you employ who are subject to Michigan withholding.
Estimated Gross Receipts: Provide your estimated annual Michigan gross receipts.
Current IFTA Licenses: List any IFTA jurisdictions in which you are currently licensed.
Audit Records Address: If different from your business address, provide the address where your records are available for audit.
Owner/Partner Information: Complete the information for each owner, partner, member, or corporate officer.
Lease Agreement Details: If applicable, provide the names and addresses for both the lessor and lessee.
Signature: Ensure the form is signed by an owner, partner, or corporate officer, or an authorized agent with a Power of Attorney attached.

Once you have completed the form, review it thoroughly to ensure accuracy. After that, mail your application to the designated address provided on the form. Remember, processing may take up to 30 days, so plan accordingly. If you have any questions during this process, don’t hesitate to reach out to the IFTA Section for assistance.

Dos and Don'ts

When filling out the Michigan 2823 form, it is important to follow specific guidelines to ensure your application is processed smoothly. Here are six things you should and shouldn't do:

Do read the attached instructions carefully before completing the application.
Don't skip any required sections, especially if you are a new applicant.
Do provide accurate information, including your Federal Employer Identification Number (FEIN) or Social Security Number.
Don't forget to sign and date the application; an unsigned application may delay processing.
Do indicate the correct license year at the top of the form.
Don't assume that previous information is still valid; update any changed details before submission.

By adhering to these guidelines, you can help ensure a more efficient application process for your Michigan IFTA Fuel Tax License.