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Michigan Department of Treasury
518 (Rev. 02-18)
STATE OF MICHIGAN
MICHIGAN BUSINESS TAXES
Registration Booklet
For more information regarding Michigan Treasury
Taxes, go online to www.michigan.gov/taxes.
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Your Responsibilities Concerning Taxes
Federal, State and Local Taxes (Form UIA 1027). The seller, seller’s real estate broker or other
Employers must register with the Internal Revenue Service (IRS) agent must deliver the completed Form UIA 1027 to the purchaser
and the Michigan Department of Treasury for Social Security tax of the business at least two business days before the transfer of the
(federal) and income tax withholding (federal and state). These business. You may obtain this form at the UIA Web site at www.
taxes must be withheld from each employee’s wages and paid michigan.gov/uia or by calling 1-855-484-2636 or 313-456-2300.
to the appropriate taxing agency. Some cities also levy a city A Disclosure of Transferor Account (Form UIA 1346),provides
income tax. Contact the City Treasurer’s office for information. the information needed to complete Form UIA 1027 and may be
Employers must report all newly hired employees. See the obtained by calling the telephone numbers listed above. If the sale
Michigan Income Tax Withholding Guide, visit the New Hire to the purchaser results in the total transfer of the seller’s business,
Reporting Web site at http://mi-newhire.com or call 1-800-524- a Discontinuance or Transfer of Payroll or Assets in Whole or Part
9846 for more information. (Form UIA 1772) must be completed. This form can be obtained
from the same Web site referenced above.
Federal Unemployment Tax (FUTA) Delinquent taxes owed to the Michigan Department of Treasury
Most employers must pay federal unemployment taxes. Contact must be paid with this registration. Submit a letter identifying the
the IRS toll-free at 1-800-829-3676 for more information. business name, address, Federal Employer Identification Number
(FEIN), type of tax being paid and the period(s) the tax was due.
State Unemployment Insurance Tax
Payment should include tax, penalty and interest owed. Go to the
Employers must register with the Unemployment Insurance Web site atwww.michigan.gov/taxes.
Agency (UIA) and pay state unemployment insurance taxes.
Corporate officers may be held liable for Treasury tax debts
Unemployment taxes are paid entirely by the employer. Employers
incurred by their corporations.
have an ongoing obligation to inform the Agency of any transfer
of assets, organization, payroll, trade or business. Contact the Delinquent collections. Treasury and UIA may both file tax liens
UIA Tax Office at PO Box 8068, Royal Oak MI 48068-8068; in against any taxpayer’s real and personal property and issue a tax
Michigan, call 1-855-484-2636; out of state call 313-456-2300 for warrant or levy to seize and sell the property to pay delinquent
account-specific information. More information can be found on taxes.
the Agency’s Web site atwww.michigan.gov/uia. Successors (buyer or acquirer of a business). If you buy or
acquire either an existing or discontinued business or its stock
Workers’ Disability Compensation
of goods, you can be held liable for tax debts incurred by the
Most employers are required to provide workers’ disability previous owner. You must withhold sufficient purchase money
compensation coverage for their employees. A workers’ to cover these tax debts until the previous owner produces a
disability compensation policy is purchased from a private receipt showing the taxes have been paid or a certificate stating
insurance company. Contact the Workers’ Compensation Agency that no taxes are due. This certificate may be obtained through
at PO Box 30016, Lansing MI 48909, or call 517-322-1195 for the Department of Treasury, Tax Clearance Section. Upon the
more information. owner’s written waiver of confidentiality; under the Authorization
Health and Safety Standards for Disclosure section, at the bottom of page 2 of the Request for
Tax Clearance Appliation (Form 5156), Treasury will release
Employers must comply with health and safety standards under
a business’s know tax liability for purposes of establishing an
the federal and state Occupational Safety and Health Act (OSHA)
escrow account to a third party. The Tax Clearance Section can
and the Right-to-Know laws. Contact the Michigan Licensing and
be reached at 517-636-5260.
Regulatory Affairs (LARA), MIOSHA, PO Box 30643, Lansing
MI 48909-8143, or call 517-322-1845 for more information. For unemployment tax purposes, a successor may be held liable
for tax debts or the experience account incurred by the previous
Immigration Law Compliance business. For more information, or to obtain clearance statements,
Employers must verify the employment eligibility of all call UIA Employer Ombudsman at 1-855-484-2636 or access the
employees hired after November 6, 1986. Contact the Office of Agency’s Web site at www.michigan.gov/uia.
U.S. Immigration and Custom Enforcement at 313-568-6042 for
forms and more information. --- IMPORTANT INFORMATION ---
Use Tax on Rental or Leased Property
New Businesses
You may elect to pay use tax on receipts from the rental or lease of
Employers are required to file tax returns on time and with the the tangible personal property instead of paying the sales or use tax
correct payment when required. Employers are responsible for on the full cost of the property at the time it is acquired.
the accuracy of the returns, regardless of who may be hired If you elect to pay use tax on receipts from the rental or lease, you must
to prepare them. Accurate and complete records must be kept first obtain a Use Tax Registration before you acquire the property.
for determining tax liability properly, as required by law or For additional information, contact the Michigan Department of
department rule. Treasury at 517-636-6925.
Selling or transferring all or part of your business. Whenever Sales Tax for Concessionaires
you sell or transfer any part of the payroll, accounts, services or If you will make retail sales at only one or two events in Michigan per
assets of a business covered under the Michigan Employment year, do not complete Form 518. Instead, complete Concessionaire’sa
Security (MES) Act, you must complete a Business Transferor’s Sales Tax Return (Form 5089). This form can be found on Treasury’s
Web site at www.michigan.gov/taxes or by calling 517-636-6925.
Notice to Transferee of Unemployment Tax Liability and Rate
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Helpful Information for Starting a New Business
By reading and completing the Michigan Business Taxes Registration Electrical ....................................................... 517-241-9320
Booklet, you can register for any/all of the following business taxes Boiler ........................................................... 517-241-9334
and licenses: Mechanical .................................................... 517-241-9325
• Sales Tax Elevator ......................................................... 517-241-9337
• Use Tax Health Facilities ............................................ 517-241-4160
• Income Tax Withholding Long-Term Care Division ............................. 517-334-8408
• Corporate Income Tax You may also contact your local library, chamber of commerce or
• Unemployment Insurance Tax. the nearest Small Business Development Center for information
State unemployment insurance taxes are paid to the Unemployment about state licenses. You can reach the Michigan Small Business
Insurance Agency (UIA). All other taxes are paid to the Michigan Development Center Network at 1-877-873-4567. More
Department of Treasury. information can also be found on the Network’s Web site at medc.
If you need a Motor Fuel License, call 517-636-4600. If you need michigan.org. Also check with your county and city clerks for
a IFTA license, call 517-636-4580. If you need a Tobacco Products information about local licenses.
License, call 517-636-4630. The following are some suggestions of Forms and Information
other places to contact for further help.
New business forms can be found on Treasury’s Web site at
Determine Your Business’s Legal Structure www.michigan.gov/businesstaxes or call 517-636-6925 to have
Contact an attorney, accountant or other business professional to forms mailed to you. If you need assistance or more information,
determine the appropriate structure for your business. You may contact the appropriate party listed below.
wish to contact the Michigan Licensing and Regulatory Affairs Registration: Call 517-636-6925.
(LARA), at 517-241-6470 for more information about starting a
business. UIA: In Michigan, call toll-free 1-855-484-2636. Questions may
also be faxed to 313-456-2130. For questions regarding a specific
Register Your Business Name account number, call 313-456-2300. More information can also be
found on UIA’s Web site at www.michigan.gov/uia.
Depending on the legal structure chosen, the business name may
be registered with the local county clerk’s office or the State of
Michigan. Sole proprietorships and partnerships should contact
the county clerk’s office. Corporations, limited partnerships and
limited liability companies (LLCs) should contact the Michigan Unemployment Insurance Agency - Tax Office
Licensing and Regulatory Affairs (LARA) at 517-241-6470. Employers may now register for a UIA Account Number us-
Obtain a Federal Employer Identification Number (FEIN) ing an on-line e-Registration application located within the
Michigan Business One Stop.
This number is issued by the IRS and is required if you will have
employees. It is also mandatory for your UIA registration. If you The process is easy, secure, convenient and much faster than
do not have an FEIN, contact the IRS at 1-800-829-3676 to request registering by mail. After completing the on-line registration,
Form SS-4. You can also obtain Form SS-4 at the IRS Web site you can receive your new UIA Account Number in as little as
at www.irs.ustreas.gov/formspubs/index.html. When you have three days.
completed the form, you may call 1-800-829-4933 and provide www.michigan.gov/business
the information from the form to the agent. The agent may assign
your FEIN while you are on the telephone. To complete your FEIN
registration, mail the form to the address shown on the form or
fax it to 1-829-292-5760. Unemployment Insurance Agency - Tax Office
Obtain Special Licenses Whenever you contact UIA for tax assistance, please have your ten-
digit UIA Account Number, or if you do not have a UIA Account
Some occupations, professions and business activities require Number, then your Federal Employer Identification Number (FEIN)
certification or licensing at the state or local level. An abbreviated available. Contact Tax Status regarding registering a new business,
list of state licensing contacts is provided below. the sale/discontinuance of a business or seasonal designation. Tax
Department of Agriculture Maintenance provides assistance with tax rates, overpayments, and
940 certifications. Contact Tax Collections about assessments, payment
Food Service................................................ 1-800-292-3939 plans, and tax liens. For general assistance, you may call 1-855-484-
Michigan Licensing and Regulatory Affairs (LARA) 2636 within Michigan or 313-456-2300 outside of Michigan.
Health Services ............................................. 517-335-0918 Team Telephone Number E-mail Address
Commercial Services .................................... 517-241-6470 Tax Status 313-456-2080 EmployerLiability@michigan.gov
Insurance Bureau ............ 517-373-0220 or 1-877-999-6442 Tax Maintenance 313-456-2010 TaxSupport@michigan.gov
Liquor Control Commission ......................... 517-322-1345 Tax Collections 313-456-2090 Tax Collections@michigan.gov
Plumbing ....................................................... 517-241-9330
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Registration for Michigan Taxes
It is important that you complete all items on the Registration form. Incomplete or inaccurate information will delay
processing and in some cases may subject you to a penalty. Read all instructions carefully before you begin.
This form is provided under PA 122 of 1941 and the Michigan Register for Corporate Income Tax if you:
Employment Security Act. Filing is mandatory if you are • Have apportioned or allocated gross receipts greater than
required to pay business taxes in Michigan. $350,000 (with the exception of insurance companies and
Complete this Registration Form if you: financial institutions).
• Start a new business or reinstate an old business. For more information regarding business taxes, visit Treasury’s Web
• Purchase or acquire an existing business. site at www.michigan.gov/taxes or call 517-636-6925.
• Need to register for any of the Michigan taxes listed below. Register for Motor Fuel Tax if you:
• Change the type of ownership of your business (e.g., change • Operate a terminal or refinery for gasoline, diesel or aviation
from sole proprietorship to partnership, or incorporate a sole fuel or import from a foreign country.
proprietorship or partnership). Submit to the Unemployment • Transport fuel across a Michigan border for hire.
Insurance Agency documents for changes in ownership, • Are a position holder in a fuel terminal.
management or control, or change in management through • Sell diesel fuel for use in watercraft.
arm’s-length transactions. • Sell LPG for highway use.
Do not complete this Registration Form if you: • Sell aviation fuel for resale.
• Make sales at fewer than three events in Michigan during For more information regarding Motor Fuel Tax, visit Treasury's
a calendar year. Instead, file a Concessionaire’s Sales Tax website at www.michigan.gov/taxes or call 517-636-4600.
Return and Payment (Form 2271). Register for IFTA Tax if you:
• Wish to apply for an ID number for your bank account. Use • Operate a diesel-powered vehicle for transport across
your Social Security number for this purpose. Michigan’s borders, having three or more axles, or having
Register for Sales Tax if you: two axles and a gross vehicle weight over 26,000 pounds.
• Sell tangible personal property to the end user from a For more information regarding IFTA Tax, visit Treasury’s Web
Michigan location (wholesalers do not need to register). site at www.michigan.gov/IFTA or call 517-636-4580.
For more information regarding Sales Tax, go to www. Register for Tobacco Products Tax if you:
michigan.gov/businesstaxes or call 517-636-6925. • Sell cigarettes or other tobacco products for resale.
• Purchase any tobacco products from unlicensed out-of-state
Register for Use Tax if you:
• Lease tangible personal property in Michigan. sources.
• Sell cigarettes or other tobacco products in a vending machine.
• Sell telecommunication services.
• Provide transient hotel or motel room rentals. For more information regarding Tobacco Tax, go to at www.
michigan.gov/tobaccotaxes or call 517-636-4630. If, after
• Buy goods for your own use from out-of-state unlicensed
reviewing your registration, Treasury determines that you need to
vendors.
file a Tobacco Tax License, you will be contacted with instructions
• Launder or clean textiles under a sole rental or service on how to apply for a license.
agreement with a term of at least five days.
Register for State Unemployment Tax if you:
For more information regarding Use Tax, go to www.michigan.
• Have employees performing services in Michigan.
gov/businesstaxes or call 517-636-6925.
• Plan to have employees working or performing services in
Register for Employer and Retirement Withholding Michigan.
Tax if you: • Have acquired all/part of the payroll, accounts, services or
• Are an employer withholding federal income tax from employee assets of a business having employees in Michigan.
compensation (seeFederal Employer’s Tax Guide Circular).E All employers must complete a Liability Questionnaire (UIA
• Effective January 1, 2012, Michigan's tax treatment of pension Schedule A)and a Successorship Questionnaire (UIA Schedule B).
and retirement benefits changed and these benefits will be For more information, visit Treasury’s Web site at www.michigan
subject to income tax for many recipients. Michigan law now .gov/taxes or UIA’s Web site at www.michigan.gov/uia.
requires the administrators of pension and retirement benefits For specific information regarding missing UIA payments, reports,
to withhold income tax on payments that will be subject to tax. penalties, and/or interest, in Michigan, call 1-855-484-2636. Be
For more information regarding Withholding Tax, go to www. sure to have your UIA Account Number, or if you do not have a
michigan.gov/businesstaxes or call 517-636-6925. Individual UIA Account Number, then your Federal Employer Identification
owners and partners may not remit withholding on their wages Number (FEIN) available.
through their business account numbers. They must file quarterly
Mailing Instructions
income tax estimates. For information about quarterly estimates,
Mail your completed registration and UIA schedules to:
call 517-636-4486.
Michigan Department of Treasury
Corporate Income Tax PO Box 30778
Michigan's Corporate Income Tax (CIT) imposes a 6 percent Lansing MI 48909
income tax on entities that are treated as C Corporations for federal Mail your application at least six weeks, but not more than three
income tax purposes. Insurance companies and financial institutions months, before you intend to start your business to allow your
pay special taxes. registration to be processed. Treasury will forward your application
3 to UIA.
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Instructions for Completing Form 518, Registration for Michigan Taxes
Treasury will mail your personalized Sales, Use and Withholding Social Club or Fraternal Organization ............................80
Tax returns. UIA will issue your unemployment account number. Any Other Type of Business ...........................................90
Lines not listed are explained on the form. Line 8, Michigan Licensing and Regulatory Affairs (LARA)
Reason for This Application. Check the reason why you are Corporate ID Number.This item is only applicable if you have a
completing this application. If more than one reason applies, in Michigan business entity. A non-Michigan entity will not be issued
most cases, check all that apply. The sole exception arises if you a LARA Corporate ID number.
are registering for withholding on an employee payroll, and for Line 9, Business Code. Locate the six-digit code that best describes
withholding on pension payments to retirees, and one of those your business on the list of North American Industrial Classification
will be performed by a third party (e.g., a payroll service). In that System (NAICS) codes found at: http://www.census.gov/eos/www/
case, file a separate Form 518 for the each of the two functions, so naics . Enter that code on LineYou9. must supply a NAICS code.
as to identify clearly which party (taxpayer or payroll service) is Line 10, Business Activity. Briefly describe the specific business
handling each function. activity or affairs the business will be transacting or conducting
Line 1, Federal Employer Identification Number (FEIN). The in Michigan.
Internal Revenue Service (IRS) issues the FEIN. If you need an Line 11, Products You Sell. Briefly describe what products you
FEIN, contact the IRS at 1-800-829-3676 and ask for Form SS-4, will sell to the final consumer.
or visit the IRS Web site at www.irs.ustreas.gov/formspubs/index.
Lines 12 to 15, Taxes. Check the box for each tax type you expect
html to download the form.
to pay. Indicate in the space next to each tax type the date your
Line 2, Company Name. If your company is a partnership or liability for that tax begins. For Sales Tax, Use Tax and Employer
corporation, include the appropriate indicator in this box: LLP, LLC, and Retirement Withholding, check the box that indicates how
Corp, Inc, PC or LC. If your business is a sole proprietorship, enter much each month you expect to pay of that tax. Please note that a
the owner’s name here and the business name on line 3. C Corporation (or entity taxed federally as such) is required to pay
Line 4, Legal Address. Enter the street address where your books the Michigan Corporate Income Tax if its apportioned or allocated
and records are kept for audit purposes. You must also receive gross receipts exceed $350,000 in a year.
mail there. Line 16, Unemployment Insurance Tax. If you will be paying
Line 5, Mailing Address. This may be a Post Office box or any this tax, you should already have received an FEIN from the
other address where you want business tax forms mailed. IRS. Be sure to enter this number on Line 1 and complete the
Line 6, Physical Address. Enter the Michigan physical address attached Unemployment Insurance Agency (UIA) Schedule A and
if the actual location of your business is different from the legal Schedule B. If this is the only tax you will be paying, send these
address, line 4. forms and other requested documents to Unemployment Insurance
Agency, Tax Office at:
Line 7, Business Ownership Type Code. Enter the business type
code from the list below that precisely describes the business entity UIA Or Fax to:
being registered. PO Box 8068 313-456-2130
Royal Oak MI 48068-8068
Sole Proprietorship ..........................................................10
Husband/Wife Proprietorship..........................................20 Line 17a, Motor Fuel Tax. Check this box if your business will
be selling motor fuel or if your business will include operation of
Partnerships
a commercial vehicle transporting motor fuel.
Limited Partnership (LP).................................................33
Line 17b, IFTA Tax. Check this box if your commercial vehicle
General Partnership .........................................................30
qualifies for IFTA and you will have interstate travel.
Limited Liability Companies (LLC)
Line 18, Tobacco Tax. Check this box if you will be selling tobacco
Select a code based on how the LLC files its federal income tax products to other businesses or will be purchasing untaxed tobacco
Files federal tax as a sole proprietor (Form 1040)..........35 from an unlicensed source.
Files federal tax as a partnership (Form 1065)................36 Line 19, Number of Locations. Enter the number of Michigan
Files federal tax as a C Corporation (Form 1120)............37 locations that will need a Sales Tax License.
Files federal tax as an S Corporation (Form 1120S).........38
Line 20, Fiscal Year. Enter the two-digit number that corresponds
Wholly owned by another entity (not by an individual)
to the month in which you close your tax books. For instance, if
and files federal tax as a disregarded entity on the
your tax year is from July to June, enter “06” for June.
owner’s return ................................................................39
Line 21, Seasonal Business. Complete this only if your business is
Corporation incorporated under Michigan law
not open the entire year. Enter two two-digit numbers corresponding
Files federal tax as a C-Corporation (Form 1120) ..........40 to the months your business opens and closes, respectively. For
Files federal tax as a S-Corporation (Form 1120S)..........41 example, if your business is open from October to May, enter “10”
Corporation incorporated under law of any other state on the first line and “05” on the second line. NOTE: Seasonal
or country businesses are required to file monthly returns for the months
Files federal tax as a C-Corporation (Form 1120) ..........50 that they are open.
Files federal tax as a S-Corporation (Form 1120S)............51 Do not submit this form solely for the purpose of making sales
Trust or Estate (Fiduciary) ..............................................60 at only one or two events in Michigan per year. Instead, submit a
Joint Stock Club ..............................................................70 Concessionaire’s Sales Tax Return (Form 5089). This form can be
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| found on Treasury’s Web site at www.michigan.gov/taxes, or you can call 517-636-6925 to have this form mailed to you. Line 22, Payroll Service. This refers to you only if you contract with a company that prints payroll checks for your business (or processes EFT payments to your employees) and makes payments on your company’s behalf for income tax withholding. If you contract with such a company, you should access Michigan Treasury Online (MTO) at mto.treasury.michigan.gov to add this information or fill out an Authorized Representative Declaration (Power of Attorney) (Form 151).This form can be found on Treasury’s Web site at www.michigan.gov/taxes, or call 517-636-6925 to have this form mailed to you. Do not check this box if you or your company produce your own paychecks for your employees and you hire an accounting firm that manages your payroll. If you do have a payroll service, provide its name so that Registration staff can assist you with this. Line 23. If your business succeeds or replaces an existing business or businesses because of incorporation, purchase or merger, provide the names and account numbers of those previous business(es). Lines 28 to 31. You must supply at least one name. If there are more than four owners or partners (other than non-officer shareholders), attach a separate sheet of paper. NOTE: You must provide a signature certifying that the information provided on the form is true, correct and complete to the best of your knowledge and belief. Accepted Ownership Titles & Codes: All Types of LLCs Member ...................................................35, 36, 37, 38, 39 Sole Prop & Husband/Wife Partnerships Owner .......................................................................10, 20 All Types of Partnerships Partner/General Partner ............................................30, 36 Limited Partnerships General Partner ...............................................................33 All Types of Entities President Vice President Secretary Treasurer Chief Accounting Officer Chief Administrative Officer Chief Executive Officer Chief Financial Officer Chief Operations Officer Chief Restructuring Officer Compensation and Benefits Mgr Controller Director Employee Relations Mgr/Adv. Executive Director General Manager Human Resources Manager Of Counsel/Attorney Operation Director Resident Agent Superintendent Trust Executive 5 |
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Reset Form
Michigan Department of Treasury
518 (Rev. 02-18) Type or print in blue or black ink.
Registration for Michigan Taxes
Check the reason for this application. If more than one applies, see instructions.
Started a New Business Incorporated/Purchased an Existing Business PEO: Client Level Reporting
Reinstating an Existing Account Acquired/Transferred All/Part of a Business Report Wages After Total Transfer/Sale of Business
Hired Employee/Hired Michigan Resident Added a New Location(s) Other (explain)_________________________
1. Federal Employer Identification Number, if known 2. Company Name or Owner’s Full Name (include, if applicable, Corp, Inc, PC, LC, LLC, LLP, etc.). Required.
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3. Business Name, Assumed Name or DBA (as registered with the county)
4. Address for all legal contacts (street and number - no PO boxes) Business Telephone
Legal
Address City State ZIP Code
(Required)
5. Address, if different from Box 4, where all tax forms will be sent, unless otherwise instructed If this address is for an accountant or
Taxpayer other representative, attach Form 1488,
Power of Attorney for UIA.
Mailing City State ZIP Code
Address
6. Address of the actual Michigan location of the business, if different from above (street and number--no PO boxes). If NO Michigan address, check this box
Physical
Address City State ZIP Code
7. Enter the Business Ownership Type code from Page 4 (Required) .............................................................................7.
If your business is a limited partnership, you must name all general partners beginning on line 28.
If you are a Professional Employer Organization (PEO), give PEO License ID ______________________.
8. If you are a Michigan entity and line 7 is 35-39, 40, OR 41, enter your
Michigan Licensing and Regulatory Affairs (LARA) Corporate ID Number .... 8.
Check this box if you have applied for and not yet received your ID number.
Date of Incorporation _______________________ State of Incorporation_______________________
9. Enter Business Code (NAICS) that best describes your business........................................ 9.
NAICS codes can be found at http://www.census.gov/eos/www/naics/
10. Define your business activity 11. What products, if any, do you sell (sold to final consumer)?
Check the tax(es) below for which Date that liability will begin Estimated monthly payment for each tax
you are registering. At least one for each box checked at left. Required if box at left is checked.
box (12-15) must be checked. Month Day Year
Annual Quarterly Monthly
12. Sales Tax............................. 12a. 12b. Up to $62 $63 to $999 Over $1,000
13. Use Tax................................ 13a. 13b. Up to $62 $63 to $999 Over $1,000
14. Employer and Retirement
Withholding (See line 22.) ... 14a. 14b. Up to $62 $63 to $999 Over $1,000
15. Annual Gross Receipts Corporate Income Tax is required only if
over $350,000 (CIT) ............ 15a. annual gross receipts in Michigan exceed
$350,000 with the exception of insurance
companies and financial institutions.
Check the box if these other taxes also apply:
16. Unemployment Insurance Tax. Attach UIA Schedule A and UIA Schedule B. Corporations, LLCs, LLPs: Enclose a copy of your
Articles of Incorporation or Organization. You must complete all items on this form accurately and completely. Failure to
do so may subject you to the penalties provided under the Michigan Employment Security (MES) Act.
17a. Motor Fuel. Treasury will review your registration and contact you for any additional information.
17b. IFTA Tax. Apply for a license first atwww.michigan.gov/IFTA. You may contact IFTA at 517-636-4580.
18. Tobacco Tax. Complete line 27. Treasury will review your registration and will contact you for more information.
19. Enter the number of business locations you will operate in Michigan (Required) ................................................... 19.
If more than 1, attach a list and include each location’s name, address, city, state and ZIP code.
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518, Page 2
20. Enter the month, numerically, that you close your tax books (for example, enter 08 for August)............................ 20.
21. Seasonal Only: (Your business is not open continuously for the entire year) Seasonal filers are
required to file monthly returns for the months that you are open.
a. Enter the month, numerically, this seasonal business opens............................................................................ 21a.
b. Enter the month, numerically, this seasonal business closes ........................................................................... 21b.
NOTE: If you are registering to sell at only one or two events in Michigan per year, do not submit this
registration form. Instead, file a Concessionaire’s Sales Tax Return (Form 5089). This form can be obtained
on Treasury’s Web site at www.michigan.gov/taxes, or by calling 1-517-636-6925.
22. Check this box if you use a payroll service that produces your payroll checks and sends income tax withholding payments
to the State and Federal Governments. Access Michigan Treasury Online (MTO) at mto.treasury.michigan.gov or attach
Authorized Representative Declaration (Power of Attorney) (Form 151). This form can be obtained on Treasury’s Web site at
www.michigan.gov/taxes, or by calling 1-517-636-6925.
Enter the name of your payroll service provider:_____________________________________________________________
23. If you are incorporating an existing business, or if you purchased an existing business, list previous business names, addresses,
and FEINs, if known.
Previous Business Name and Address FEIN
Previous Business Name and Address FEIN
24. If you purchased an existing business, what assets did you acquire? Check all that apply.
Land Building Furniture and Fixtures Equipment Inventory Accounts Payable Goodwill None
25. Motor Fuel Tax: (if you answer Yes to any of the questions below, see Web site www.michigan.gov/IFTA) Yes No
a. Will you operate a terminal or refinery?........................................................................................................25a.
b. Will you transport fuel across Michigan’s borders? ......................................................................................25b.
26. IFTA Tax: (if you answer Yes to any of the questions below, see Web site www.michigan.gov/IFTA)
a. Do you own a diesel-powered vehicle used for transport across Michigan’s borders with three
or more axles or two axles and a gross vehicle weight over 26,000 lbs? ....................................................26a.
b. Will you transport fuel across Michigan’s borders? ......................................................................................26b.
27. Tobacco Tax: (if you answer Yes to any of the questions below, see Web site michigan.gov/tobaccotaxes)
Do you intend to:
a. Sell cigarettes or other tobacco products for resale to other businesses?........................................................27a.
b. Purchase any tobacco products from an out of state unlicensed source? ........................................................27b.
c. Sell any tobacco products in a vending machine?............................................................................................. 27c.
Complete all the information for each owner (sole proprietor or member), partner, or corporate officer. For limited partnership you must
list all general partners. For limited liability companies you must list all members. For corporations you must list all officers, but do not
include shareholders who are not officers. A signature isREQUIRED for each person listed in boxes 28-31. Attach a separate list if necessary.
I certify that the information provided on this form is true, correct and complete to the best of my knowledge and belief.
28. Name (Last, First, Middle, Jr/Sr/III) Title Date of Birth Phone Number
Driver License / MI Identification No. Social Security Number Signature
29. Name (Last, First, Middle, Jr/Sr/III) Title Date of Birth Phone Number
Driver License / MI Identification No. Social Security Number Signature
30. Name (Last, First, Middle, Jr/Sr/III) Title Date of Birth Phone Number
Driver License / MI Identification No. Social Security Number Signature
31. Name (Last, First, Middle, Jr/Sr/III) Title Date of Birth Phone Number
Driver License / MI Identification No. Social Security Number Signature
Questions regarding this form should be directed to Treasury at 517-636-6925. Submit this form six weeks before you intend to start your
business. MAIL TO: Michigan Department of Treasury, PO Box 30778, Lansing, MI 48909.
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UIA Schedule A - Liability Questionnaire
Issued under authority of the Michigan Employment Security Act of 1936, as amended, MCL 421.1 seq.et Filing is mandatory for all employers. You must
complete all items on this form accurately and completely. Failure to do so may subject you to the penalties provided under the MES Act.
UIA Account Number, ifalready assigned Federal Employer Identification No. (required)
An employing unit becomes liable to pay Michigan unemployment taxes when the employing unit meets any of the following criteria:
• Pays $1,000 or more in gross wages for covered employment in a calendar year.
• Employs one or more employees in 20 different weeks within a calendar year.
• Acquires all or part of an existing Michigan business.
• Pays at least $1,000 in cash, not including room and board, for domestic service within a calendar quarter.
• Pays at least $20,000 in cash, not including room and board, for agricultural service within a calendar quarter,OR
Employs at least 10 agricultural workers in each of 20 different weeks in the current or preceding calendar year.
• Elects coverage under the terms of the Michigan Employment Security (MES) Act.
• Is subject to federal unemployment tax.
When any one of the above criteria is met, you must submit Form 518, Registration for Michigan Taxes, and UIA Schedule A -
Liability Questionnaire and UIA Schedule B - Successorship Questionnaire. You must also begin quarterly filing of Form UIA
1028, Employer's Quarterly W a ge / Tax Report.Unemployment taxes are due and payable beginning with the first calendar quarter
in which you had payroll. Due dates for tax and wage reports are April 25, July 25, October 25 and January 25.
Providing inaccurate or incomplete information in this Registration, or UIA Schedules A or B, will be evidence of
intentional misrepresentation and may subject you to the civil and/or criminal penalties provided in Sections 54 and
54b of the Michigan Employment Security (MES) Act. Month Day Year
On what date did/will you first employ anyone in Michigan?
Complete the appropriate sections below according to the type of employer being registered.
SECTION 1
EMPLOYERS OTHER THAN AGRICULTURAL OR DOMESTIC/HOUSEHOLD
(See instructions to determine if applicable) Month Day Year
If Agricultural, skip to Section 2. If Domestic/Household,skip to Section 3.
If you have had a gross payroll of $1,000 or more within a calendar year,
enter the date it was reached or will be reached.
Month Day Year
If you have had 20 or more calendar weeks in which one or more persons
performed services for you within a calendar year, enter the date the 20th
week was reached or will be reached. The weeks do not have to be
consecutive nor the persons the same.
If Employer is a NonProfit, a Governmental Agency / Indian Tribe/ Tribal Unit, a Federal Unemployment Tax Act (FUTA) Subjectivity, or is
selecting Elective Coverage, then complete only one of the following four employer types below that best describes the business.
1. NONPROFIT EMPLOYERS
Nonprofit organizations finance their unemployment liability by either (1) paying unemployment taxes on the taxable wages of
their employees (contributing) or (2) making a specific prior election to reimburse the UIA for any unemployment benefits paid to
their former employees (reimbursing). A nonprofit organization that does not elect to be reimbursing will be, by default,
contributing.
To elect contributing status, check this box: and skip paragraphs A – D below.
To elect reimbursing status, see paragraphs A – D.
A. Nonprofit employers electing reimbursing status must provide the UIA with a copy of the documentation from the Internal
Revenue Service (IRS) granting 501(c)(3) status.
Check this box if you elect to be a reimbursing employer. Attach a copy of your IRS 501(c)(3) documentation.
Failure to check this box will result in the establishment of your liability as a contributing employer.
B. If you are a nonprofit employer electing reimbursing status, enter $
the amount (or estimate) of your gross annual payroll
C. Bonding Requirements. Section 13a of the Michigan Employment Security (MES) Act requires that nonprofit
employers electing reimbursing status on or after December 21, 1989, and that have, or expect to have, a gross payroll of
more than $100,000 during any calendar year must notify the UIA of that fact immediately and must provide a surety
bond, irrevocable letter of credit, or other banking device approved by the UIA, anin amount beto determined by the
UIA to secure the employer's obligations under the MES Act. If you exceed $100,000 in gross payroll in a later year, you
are obligated to notify the UIA, and provide the bond at that time.
D. If your organization isfunded more than 50 percent by a grant, list the source and duration of the grant.
Source Start Date End Date
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Michigan Unemployment Insurance Agency
2. GOVERNMENTAL AGENCIES, INDIAN TRIBES AND TRIBAL UNITS
Governmental entities generally reimburse unemployment insurance benefits paid to former employees on a dollar-for-dollar
basis unless they elect to make quarterly "contribution" payments.
A. If you are a governmental agency, or Indian tribe or tribal unit,
identify the type (i.e., city, township, commission, authority, tribe, etc.)
Month Day
B. Enter your fiscal year beginning date
C. Check this box if you elect to be a contributing employer. Leaving this box unchecked will result in the
establishment of your liability as areimbursing employer.
D . Indian tribes and tribal units are subject to the same bonding requirements as nonprofit employers (see Line 1C,
above).and must provide the amount (or estimate of their gross annual payroll here:
3. FEDERAL UNEMPLOYMENT TAX ACT (FUTA) SUBJECTIVITY. Select this option ONLY if you are NOT liable for UIA taxes State
under any of the other employer types.
If you are already subject to FUTA, enter the state, other than Michigan, where you became liable
Note: "Subject to FUTA" refers to filing Form 940 with the IRS. If you are required to file Form 940 (FUTA) with the IRS in
other states, you are required tofile and pay state unemployment taxes in Michigan.
4. ELECTIVE COVERAGE. For employers who would not otherwise be liable for unemployment taxes, such as churches.
Check this box if you wish to elect coverage under the MES Act. Approval is subject to UIA review; some qualifiers
apply. Your election, if granted, will apply to all your employees. Give your reason for electing coverage in the space
provided below. If you are an individual owner or partnership electing to cover family members, specify their
relationship to the owner or partners. You may not elect coverage for your parents or spouse, nor for your child under the
age of 18. Individual owners and partners cannot elect coverage for themselves. You may not elect coverage for
domestic employment below the statutory requirements stated above. Election of coverage remains in effect for a
minimum of two calendar years.
SECTION 2
2. AGRICULTURAL EMPLOYERS ONLY
A. youIf have had a total cash payroll of $20,000 or more for agricultural Month Day Year
services performed within a calendar quarter in either the current or
preceding calendar year, not including room and board, enter the date the
$20,000 was reached or will be reached.
B. If you have had at least 10 agricultural workers in each of 20 different Month Day Year
weeks in the current or preceding calendar year, enter the date the 20th
week
consecutive was reached nor the personsor will be thereached. same. The weeks do not have to be
SECTION 3
3. DOMESTIC/HOUSEHOLD EMPLOYERS ONLY
A. If you have had a cash payroll of $1,000 or more for domestic services Month Day Year
within a calendar quarter in either the current or preceding calendar year,
not including room and board, enter the date the $1,000 was reached or will
be reached.
SECTION 4
ALL EMPLOYERS
Print Name of Owner/Officer Signature of Owner/Officer
Title Telephone Number Date
Print Name of Owner/Officer Signature of Owner/Officer
Title Telephone Number Date
Attach this schedule to Form 518,Registration for Michigan Taxes and mail it to the Michigan Department of Treasury.
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518 Schedule B (Rev. 11-07)
UIA Schedule B - Successorship Questionnaire
Issued under authority of the MichiganEmployment Security Actof 1936, as amended, MCL 421.1 et seq. Filing ismandatory for employers.
You must complete all items on this form accurately and completely. Failure to do so may subject you to the penalties
provided under the Michigan Employment Security (MES) Act. Attach additional sheets if necessary.
Successorship Reporting Requirement. If you acquired any part of the Michigan assets, trade or business of another
employer, as defined in Part 3 of this form, by purchase, rental, lease, inheritance, merger, foreclosure, bankruptcy, gift or any
other form of transfer, you must provide the following information. If you made multiple acquisitions, you must file separatea
UIA Schedule B for each acquisition (photocopies of this form are acceptable). If you made no acquisitions, you are still
required to complete this schedule. If subsequent completingto this registration form, you transfer the assets (by sale or
transfer), organization (payroll/employees), trade (customers/accounts), or business (products/services), inwhole or in part, to a
new or previously existing business inMichigan, it is mandatory that you notify this Agency immediately by completing an
additional Schedule B.
UIA Account Number Federal Employer
(if already assigned) Identification No. (required)
PART I: QUESTIONS ABOUT PRIOR OR CURRENT BUSINESSFORMATIONS, ACQUISITIONSOR MERGERS
For each of the following five business formation, acquisition or merger types, the employer must indicate the pertinent business
name, address and UIA Account Number in the space provided.
1. In the past 6 years, have you formed, acquired or merged with a business by any means?If no, check box and
continue. If yes, provide the following:
Business Name and Address UIA Account Number
a. If you formed a new business, what did you acquire from the previously existing business? (check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
b. If you purchased, acquired or merged with an existing business by any means (including lease), what assets did you acquire?
(check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
c. What was the business activity of the previous business?
2. At the current time, are you forming or acquiring a business by any means?If no, check box and continue, If yes,
provide the following:
Business Name and Address UIA Account Number
a. If you formed a new business, what did you acquire from a previously existing business? (check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
b. If you are purchasing or acquiring an existing business by any means (including by lease), what assets are you acquiring?
(check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
c. Will any owner or owners of the previous business continue to operate or manage the business being registered by this form?
Yes No If yes, provide name, title and business address below.
d. What was the business activity of the previous business?
e. What will be the business activity, if any, of the previous business after the new business being registered is formed?
f. What will be the business activity of the new business being registered by this form?
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Michigan Unemployment Insurance Agency
518 Schedule B, Page 2
PART I: QUESTIONS ABOUT PRIOR OR CURRENT BUSINESS FORMATIONS, ACQUISITIONS OR MERGERS (continued)
3. At the current time, are youincorporatingan existing business entity? If no, check box and continue. If yes provide the
following:
Business Name and Address UIA Account Number
a. What was the business activity of the business entity you are incorporating?
b. What will be the business activity of the new business being registered by this form?
4. At the current time, are you merging, by any means, with one or more business entities? If no, check box and
continue. If yes, provide the following:
Business Name and Address UIA Account Number
a. If you are purchasing or acquiring an existing business by merger, what are you acquiring? (check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
b. If you are forming a new business, what are you acquiring from a previously existing business? (check all that apply)
Land Buildings Furniture/Fixtures Equipment Inventory Accounts Receivable Goodwill
Employees Trade Customer Accounts None
c. Will any owner or owners of the merging business continue to operate or manage the business being registered by this form?
Yes No If yes, provide name, title and business address below.
d. What was the business activity of the merging business?
e. What will be the business activity of the continuing business being registered by this form?
5. Are you intending toform a business at a future time, by any means?
Yes No
If yes, please explain:
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518 Schedule B, Page 3
PART II: FORMER OWNER INFORMATION
Former Owner's Name Former Owner's UIA Account Number or FEIN, if known.
Corporate Name or DBA Area Code &Telephone Number
Current Street Address (not a P.O. Box)
City, State, ZIP
PART III: ACQUISITIONINFORMATION
What Percent? Date Acquired
1. Did you acquire all, part, or none of the assets of any
former business ? All Part % None
2. Did you acquire all, part, or none of the organization
(employees/payroll/personnel) of any former business?
What Percent? Date Acquired
a. If all or part, indicate the percent and date acquired. All Part % None
b. Did you acquire all or part of the
employees/payroll/personnel of any former business
by leasing any of those employee/payroll/personnel? Yes No (If yes, provide a copy of your lease agreement)
all, part, or none of the What Percent? Date Acquired
3. Did you acquire trade
(customers/accounts/clients) of any former business? All Part % None
4. Did you acquire all, part, or none of the former owner's What Percent? Date Acquired
Michigan business (products/services) of any former All Part % None
business?
Month Day Year
5. Was the Michigan business described in 1-4 above being
operated at the time of acquisition? If no, enter the date Yes No
it ceased operation.
6. Are you conducting/operating the Michigan business you Yes No
acquired?
7. Is your Michigan business substantially owned or
controlled in any way by the same interests that owned
or controlled the organization, business or assets of a Yes No
former business?
8. Did you hold any secured interest in any of the
Michigan assets acquired? Yes No If yes, enter balance owed $
9. Enter the reasonable value of the Michigan organization,
trade, business or assets acquired? $
Providing inaccurate or incomplete information in this Registration, or UIA Schedules A or B, will be evidence of
intentional misrepresentation and may subject you to the civil and/or criminal penalties in Sections 54 and 54b of the
Michigan Employment Securities (MES) Act.
Print Name of Owner/Officer Signature of Owner/Officer/Authorized Agent
Title Telephone Number Date
Print Name Owner/Officerof Signature of Owner/Officer/Authorized Agent
Title Telephone Number Date
Attach this schedule to Form 518,Registration for Michigan Taxes and mail it to the Michigan Department of Treasury.
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