Instructions For Michigan Individual Income Tax Declaration For Electronic Filing (Form Mi-8453) printable pdf download

MICHIGAN INDIVIDUAL INCOME TAX DECLARATION

FOR ELECTRONIC FILING (FORM MI-8453)

Treasury continues to look for ways to make e-file as easy as possible. Beginning with tax year 1999, Treasury will not require

that form MI-8453, Michigan Individual Income Tax Tax Declaration for Electronic Filing be mailed. Treasury recommends

that preparers and taxpayers keep the MI-8453 on file.

You must complete your Michigan Income Tax Return (form MI-

Line 8: Enter the name of the financial institution where the direct

1040) before completing form MI-8453. Treasury recommends

deposit will be made.

that preparers and taxpayers keep the MI-8453 on file. The MI-8453

Line 9: The account number can be up to 17 characters (both

must be completed before taxpayers, electronic return originators

numbers and letters). Include hyphens but omit spaces and special

(ERO's) and preparers sign it.

symbols. Enter the number from left to right and leave unused boxes

blank.

DECLARATION CONTROL NUMBER (DCN)

Note: If you are filing a home heating credit claim (form MI-

The DCN is a 14-digit number assigned by the ERO to each

1040CR-7) you may request direct deposit of the home heating

taxpayer's return. For the Michigan return it will be the same as

credit only if you are receiving a check.

for the federal return. The DCN may be PC formatted or

handwritten. The first six digits represent the electronic filer

If you are receiving an energy draft it cannot be directly deposited

identification number (EFIN) of the ERO, followed by five digits

into your account at a financial institution.

which represent the document locator number. See example below:

PART III - DECLARATION OF TAXPAYER

If the ERO makes changes to the electronic return after the MI-8453

00 - 999999 - 00001 - 0

has been signed by the taxpayer but before it is transmitted the ERO

must have the taxpayer sign a corrected MI-8453 if either of the

Process

Always 00

Document

EFIN

Locator No.

Year

6 digits

following applies:

5 digits

• the corrected federal adjusted gross income varies by more than

$25, or

NAME, ADDRESS AND

• the corrected refund varies by more than $5.

SOCIAL SECURITY NUMBER

ERO's and preparers are prohibited from obtaining taxpayer

If your tax booklet or postcard has a label on it, and the information

signatures on blank or incomplete MI-8453 forms.

is correct, place the label in the name and address section at the top

PART IV - DECLARATION OF ELECTRONIC

of the MI-8453 form.

RETURN ORIGINATOR (ERO)

If any information is incorrect, do not use this label. Print or type the

AND PREPARER

correct information on the form.

ERO Section. The ERO must complete, sign and date the ERO

If a joint return, complete the spouse's name and Social Security

declaration. An ERO who is also the preparer must check the

number.

preparer box, but is not required to complete or sign the preparer

Note: The address must match the address shown on the

section.

electronically filed MI-1040.

Preparer Section. A preparer who is not the ERO must complete,

PART I - TAX RETURN INFORMATION

sign and date the preparer declaration.

Line 1: Enter the federal adjusted gross income from

ADDITIONAL INFORMATION

MI-1040, line 10.

Taxpayer copy. The ERO must provide the taxpayer with a copy

Line 2: Enter total Michigan tax from MI-1040, line 27.

of the completed MI-8453 form and all other information for the

Line 3: Enter Michigan income tax withheld from

taxpayer's records.

MI-1040, line 34.

ATTACHMENTS

Line 4: Enter the amount of tax due from MI-1040, line 37.

Attach the state copy of all W-2s where indicated on the front of this

Line 5: Enter the amount of refund from MI-1040, line 38.

form.

Attach all statements issued by the Michigan Family Independence

Line 6: If filing an MI-1040CR-7, enter the amount of the home

Agency (FIA) showing any of the following types of income:

heating credit from line 32.

Family Independence Program assistance (FIP), State Disability

PART II - DIRECT DEPOSIT OF REFUND

Assistance (SDA), State Family Assistance (SFA), Refugee

Taxpayers who e-file and meet certain eligibility requirements may

Assistance, Repatriate Assistance and vendor payments for shelter,

choose to deposit their refunds directly into their accounts at their

heat and utilities.

financial institutions.

FILING

Check with your financial institution to make sure it will accept

Tax due returns. Payment should be made by the due date.

direct deposit, and to get the correct routing transit number (RTN)

Complete and mail the Michigan Payment Voucher (form MI-

and account number.

1040-V) with your payment. See MI-1040-V for instructions.

Line 7: The RTN must be nine digits. If the first two digits are not

01 through 12 or 21 through 32, the direct deposit will be rejected

and a check sent instead.

Instructions For Michigan Individual Income Tax Declaration For Electronic Filing (Form Mi-8453)

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