MTO Registration

If your business has not previously registered with Treasury via Form 518 or through the eRegistration process, you must create a user profile and complete the registration process through MTO. View the step-by-step guides including Creating your MTO User Profile and Registering your Business with Treasury.

If you have already registered your business with Treasury or are having trouble logging in, contact the Registration Unit at 517-636-6925.

To register for Michigan business taxes, you may either complete the online eRegistration process through MTO or mail Form 518. Business registration cannot be done over the phone. eRegistration is authenticated within 10-15 minutes of application submission. If mailing Form 518, allow 4-6 weeks for processing.

You must have an FEIN to complete the eRegistration process. View the IRS requirements regarding FEINs. If you are not required to have a FEIN, contact the Registration Unit at 517-636-6925.

The Internal Revenue Service (IRS) issues FEINs or EINs; view the IRS requirements regarding EINs, and how to apply.

You may call the IRS at: 1-800-829-4933 and register over the phone. You can also fax an application (Form SS-4) to the IRS at 1-859-669-5760. Usually a FEIN can be obtained within minutes.

Complete and mail Form 518. Upon review, you will receive a Treasury Registration (TR) Number via USPS mail in 4-6 weeks.

Yes, foreign taxpayers will need to provide their Taxpayer Identification Number (ITIN) instead of their SSN. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a SSN from the Social Security Administration.

The SSN or Taxpayer Identification Number is required to complete Step 4 of the eRegistration application.

eRegistration can be verified within 10-15 minutes of submission of the application using MTO. If mailing Form 518, allow 4-6 weeks for processing.

If you have trouble registering your business or have questions regarding the status of your application, if timeframe referenced above has been exceeded, contact the Registration Unit at 517-636-6925.

The registration functions available in MTO include:

• Taxpayer Data – update ownership type, business phone number, NAICS code, LARA identification number, seasonality, number of Michigan locations and tax year end designation
• Addresses – update legal address or add/change/delete physical, mailing or location addresses
• Representatives – add/change/delete an Authorized Representative (POA)
• Owners/Officers/Partners – add or delete ownership information
• Tax Types – add or discontinue a business tax obligation
• Discontinue Business – submit a request to discontinue all tax obligations with Treasury
• View History of Changes – view the progress of registration changes submitted

The legal address is the location where the business’ records and internal accounting information is kept. Treasury will utilize this address for all correspondence issued to the business.

Sales tax licenses are available on MTO under the “Letters and Licenses” tab for users with “Manage Business Registration” access or "Sales, Use and Withholding (SUW) Tax" access.

Sales tax licenses are also mailed annually.

Sales tax licenses are valid January – December of the tax year listed on the license.

MTO access will be available for 6 months after the date of discontinuance. If a return period prior to the discontinuance date needs to be amended, the taxpayer will have the ability to process that amended return within 6 months of the discontinuance date.