Registration

All new businesses that have Michigan employees must register with the Internal Revenue Service (IRS) and the Michigan Department of Treasury for Social Security Tax (federal) and income tax withholding (federal and state). Some cities also levy a city income tax. Contact the City Treasurer's office for information or City Tax Forms (Michigan cities that impose an income tax).

Individuals or businesses that sell tangible personal property to the final consumer also need a sales tax license. In order to register for sales tax, please follow the application process outlined on Form 518, Complete Registration Booklet.

May I register my business on line?

Yes. Michigan Business One Stop is a fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

What form do I use to register for Michigan Business Taxes?

Form 518, Complete Registration Booklet. The form me be completed on line at Michigan Business One Stop or the completed application may be mailed to the address listed on the form. If mailed, please allow 2 weeks for processing and 4-6 weeks to receive the booklet in the mail.

May I register my business over the phone? 

No. You must complete Form 518 sign the form and return it to the Department of Treasury or use the Michigan Business One Stop process.

I will be selling my product on the internet. How do I register my business? 

Michigan residents who will be making internet sales should register using the Online Streamline Registration Process.

I want to sell my product at one show in Michigan and I don't have a Michigan sales tax license. Do I need to register?

Yes. If you will be selling your product every year.

No. If you will not be selling your product every year. Instead file Form 2271, Concessionaire's Sales Tax Return and Payment.

May I send questions concerning the registration of a business via e-mail?

You may e-mail questions to treasreg@michigan.gov. However, if the information you are requesting is confidential, we must respond via U.S. Mail, rather than e-mail. Please provide your name, address and phone number with your inquiry.

How do I notify you of my business moving or closing?

You may submit Form 163, Notice of Change or Discontinuance or you may write to us. Be sure to include your name, address, account number and an effective date of discontinuance of tax liability. Our mailing address is: Michigan Department of Treasury, Registration, PO Box 30778, Lansing, MI 48909. You may also fax the information to 517-636-4520.

How do I get a Federal Employee Identification Number (FEIN)? Employer

The Internal Revenue Service (IRS) issues a FEIN to all persons or business entities with employees who are subject to the income tax withholding provisions of the Internal Revenue Code. The number is also issued to corporations, limited liability companies and partnerships. Individuals with no employees do not need a FEIN. Additional information and forms to apply for a FEIN may be obtained at http://www.irs.ustreas.gov/businesses or you may call the IRS at: 1-800-829-4933 and register over the phone.

How do I contact the IRS with questions on Individual Income Tax or a Federal Employers Identification Number?

All questions regarding your federal income tax return should be directed to the Internal Revenue Service by calling 1-800-829-1040 or visit their web site at www.irs.gov.

What is a Department of Energy, Labor & Economic Growth identification number?

Michigan corporations, limited liability companies and limited partnerships are given an identification number when they file with the Bureau of Commercial Services. It is a 6-digit number found on your Articles of Incorporation or Organization. Note: This should not be confused with a federal identification number or a tax identification number.

What information do I need to be considered a corporation or limited liability company (LLC)?

To obtain information, forms, and name availability on corporations or Limited Liability Companies (LLC) you may go to the Department of Energy, Labor & Economic Growth web site at www.michigan.gov/dleg.

You may also obtain a copy of the "Guide to Starting A Small Business" by calling the Small Business & Technology Development Center at (toll free) 877.873.4567 or visit their web site at www.misbtdc.org.

Who is required to submit new hire reports?

Federal law requires all employers to report to the State of Michigan the:

• Name

• Address

• Social Security Number

of every person hired within 2 weeks of the person starting work. For additional information, please contact the Michigan New Hire Operations Center at 1-800-524-9846, or visit their web site at http://www.mi-newhire.com.