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Blank Michigan 1353 PDF Form

The Michigan 1353 form is a Nexus Questionnaire issued by the Michigan Department of Treasury, designed to gather information about a business's presence and activities within the state. This form helps determine tax obligations under Michigan law, particularly for businesses that may have established nexus through various activities. Completing this form accurately is essential for compliance with state tax regulations.

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Article Guide

The Michigan 1353 form, officially known as the Nexus Questionnaire, plays a crucial role for businesses operating in or engaging with the state of Michigan. Issued by the Michigan Department of Treasury, this form helps determine whether a company has established a nexus, or a significant presence, in the state that would require it to comply with Michigan tax laws. It collects essential information about the business, including its legal name, federal identification number, and details about its operations within Michigan. Key sections of the form inquire about the company’s physical presence in the state, such as whether it owns or leases property, employs agents, or conducts sales activities. Additionally, it addresses economic presence by assessing sales volume and transaction frequency. The form also prompts businesses to disclose their activities over the past four tax years, ensuring a comprehensive understanding of their operations in Michigan. By filling out the Michigan 1353 form accurately, companies can clarify their tax obligations and avoid potential penalties for non-compliance.

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Michigan Department of Treasury

Issued under authority of Public Act 228 of 1975.

1353 (Rev. 11-19)

Michigan Department of Treasury Nexus Questionnaire

Legal Name of Business or Individual (hereafter referred to as Company)

Federal Employer Identification Number (FEIN), SSN or TR Number

DBA

Street Address

City

State

ZIP Code

1. If your company received a Letter of Inquiry Concerning Michigan Taxes enter reference number:

2. Briefly describe your company’s business activity defined under MCL 206.603(2)

3. Describe how your company sells its product(s) and/or service(s) in the State of Michigan

Physical Presence

Check all that apply. Refer to Table 1 and 2 on Page 3 for specific examples of business activity.

Employees, agents, representatives, independent contractors, subcontractors, brokers, or other affiliated persons (both Michigan

residents and nonresidents) conduct business activity at any time within Michigan on your behalf.

Indicate the number of days when someone has conducted business activities within Michigan on your behalf:

List the last four completed

tax year(s) (mm/dd/yyyy)

Yr (

)

Yr (

)

Yr (

)

Yr (

)

Check (X) the number of days

1 day

during the tax year

2 or more days

Describe nature of activity:

Property within Michigan. The company owns, rents, leases, maintains, or has the right to use tangible personal property, real property, or

an office or other establishment permanently or temporarily physically located in Michigan.

Enter period(s):

Affiliates within Michigan. The company entered into an agreement, directly or indirectly, with 1 or more residents under which the

resident, for a commission or other consideration, directly or indirectly, referred potential purchasers, whether by a link on an internet

website, in-person oral presentation, or otherwise, to the company. (Refer to RAB 2015-22).

Enter period(s):

The cumulative gross receipts from sales of tangible personal property to Michigan purchasers who were referred to the company

by Michigan residents (through an agreement with the company) exceeded $10,000 in a 12-month period.

Enter period(s):

The total cumulative gross receipts from sales of tangible personal property to Michigan purchasers exceeded $50,000 in a 12-month

period.

Enter period(s):

Economic Presence

Check all that apply.

Michigan (non-taxable and taxable) sales exceeded $100,000 or your company completed 200 or more (non-taxable and taxable)

separate transactions. (Refer to RAB 2018-16 for Michigan’s Sales and Use Tax Nexus Standards for Remote Sellers.)

Enter calendar year(s):

8. Your company or the Unitary Business Group (UBG):

Actively solicits sales in Michigan through the use of mail, telephone, or e-mail; advertising; or maintenance of an internet site in

which sales transactions occur. (Refer to RAB 2013-9 for definition of “Actively Solicits”)

Enter calendar year(s):

Has gross receipts of $350,000 or more per year sourced to Michigan. (Refer to RAB 2014-5 for CIT Nexus Standards)

Enter calendar year(s):

The company has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or more flow-through entities)

which has nexus with this state. (Refer to RAB 2014-5 or MCL 206.621(1))

Enter the calendar year(s):

STOP If any of lines 4 through 9 are checked or the company is an Insurance Company with written premiums on property or risk located or residing in Michigan, continue completing this form. For all others, sign and mail to address on last page.

1353, Page 2

10.Check all that apply to your business activity:

Sale of property.
Indicate type of property:	Real	Tangible Personal

Rental Property (whether property is real, personal, tangible or intangible)

Intangible

Performance of Services

Financial Institution (Refer to MCL 206.651)

Insurance Company (Refer to MCL 206.607)

Protected Activities (PL 86-272)

11.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Solicit sales to purchasers in this state whether sales are wholesale, retail, or otherwise. (Solicitation means any speech or conduct that explicitly or implicitly invites an order, and ancillary activities that neither explicitly or implicitly invites an order.)

Maintain samples that are not sold or provided for other consideration, attend trade shows where no sales are made/orders taken, provide highly

technical presentations to solicit a sale (not after a sale has been made)

Deliver goods using vehicles owned, leased, used or maintained by the company (Non-Transportation Companies)

Enter period(s):

Additional comments:

Unprotected Activities (PL 86-272)

12.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Provide any services within Michigan, including but not limited to, consulting services, entertainment services, rental services, professional services, or transportation services provided as a transportation company (transport through, into, or from Michigan)

Maintain, occupy, own, lease or use an office, distribution facility, warehouse, or similar place of business in Michigan to facilitate the sale or

delivery of tangible personal property or maintain a market in Michigan

Provide customers with any kind of technical assistance or service including, engineering assistance, design service, quality control, product inspections, or similar services beyond the purpose of soliciting a sale

Sale of intangible property within Michigan

Assemble, install, or supervise installation at or after shipment or delivery

Make repairs or provide maintenance or service to property sold or to be sold to Michigan customers

Conduct training courses, seminars, or similar events for non-solicitation personnel, customers or potential customers Collect on current or delinquent accounts; investigate, handle, or assist in resolving customer complaints

Solicit, negotiate, or enter into franchising, licensing or similar agreements

Attend and/or participate at a trade show at which sales are solicited or made

Maintain a sample or display room in excess of 14 days or carry samples for sale, exchange or distribution in any manner for consideration or

other value

Consign stock of goods or other tangible personal property to any person in Michigan for sale

Pick up damaged goods using vehicles owned, leased, used, or maintained by the company

Enter period(s):

Additional Comments:

13. Do the Company’s employees approve or accept purchase orders or perform credit checks or authorize credit, while physically present in Michigan?

Yes, enter period(s):

14. The company has filed the following Michigan taxes:
	None	Sales Tax
	None	Sales Tax
	Corporate Income Tax	Use Tax on Sales/Rentals
	Corporate Income Tax	Use Tax on Sales/Rentals

Individual or Composite Individual Income Tax, under SSN/FEIN:

Payroll Withholding

Use Tax on Purchases

1353, Page 3

15.What is the company’s State of Incorporation/Formation?

16.What is the company’s State of Domicile/Residence?

17.When was the company incorporated/formed?

18.When did the company’s business begin (if different than incorporation/formed)?

19.Organization Type (check one)

Individual

Limited Liability Company

S-Corporation

Other:

C-Corporation

Partnership

20.

Federal Tax Return Type (check one)

1040, Schedule C or E

1120S, S-Corporation

1065, Partnership

1120, Corporation

Form 990-T

Other Form

None, related entity files. Check Return Type of related entity above and list FEIN:

21.

If your company is a member of a UBG, enter the Designated Member FEIN. (Refer to RAB 2013-1 for definitions of a UBG

Designated Member.)

1041, Fiduciary

Certification

I declare, under penalty of perjury, that the information provided in this questionnaire and any attachments is, to the best of my knowledge, true,

correct and complete (If prepared by a person other than an officer, partner or owner of the business, this declaration is based on all information of

which you have knowledge).

Preparer’s Signature

Date

Print or Type Name and Title

Telephone Number

Mailing Address (if different than address on Page 1)

Email Address

Mail To:

For U.S. Mail (Including Certified/Registered)

Michigan Department of Treasury

Discovery and Tax Enforcement Division

PO Box 30140

Lansing MI 48909

Table 1

Business Activities Which Create Nexus

•Inspect dealer inventories, review customer displays and shelving or replace stale product

•Provide transportation services or provide shipping information and/or coordinate deliveries

•Conduct seminars

•Perform managerial or research activities, or lease employment or personnel services

•Meet with customers to determine user satisfaction, or maintain display room or sample

•Pick up or replace damaged, defective or returned property, or repossess property

•Sell additional service contracts

•Perform computer data processing

•Provide private investigation, protection, patrol, watchman or armored car services

•Perform other types of services than those listed

•Secure deposits for sale

For Courier Delivery Service

Michigan Department of Treasury

Discovery and Tax Enforcement Division

7285 Parsons Drive

Dimondale MI 48821

Table 2

Real and Tangible Personal Property Held in Michigan

Which Create Nexus

•Repair shop, parts department or warehouse

•Office equipment or fixtures of any kind

•Employment office or purchasing office

•Mobile office, meeting place for directors, or in-home office (which is used as business address, location to receive callers, store inventory, or where office expenses are paid, reimbursed or supplied by your company)

•Retail outlet

•Motor store(s) (trucks with driver sales person)

•Motor vehicles of any kind

•Telephone answering service

•Stock of goods (including consignment)

•Tools and dies at suppliers

•Real property or fixtures to real property of any kind

For a more complete explanation of Michigan’s Sales, Use, and Corporate Income Tax nexus standards, refer to Treasury’s Web site: www.michigan.gov/taxes.

➤ PDF File

Form Specifications

Fact Name	Detail
Issuing Authority	The Michigan 1353 form is issued by the Michigan Department of Treasury.
Governing Law	This form is issued under the authority of Public Act 228 of 1975.
Purpose	The form serves as a Nexus Questionnaire to determine tax obligations in Michigan.
Identification Information	Businesses must provide their legal name, Federal Employer Identification Number (FEIN), or Social Security Number (SSN).
Business Activity Description	Companies are required to briefly describe their business activities as defined under MCL 206.603(2).
Physical Presence Criteria	Companies must check all applicable boxes regarding their physical presence in Michigan, including employees and agents conducting business.
Economic Presence Criteria	Businesses must indicate if their sales exceed $100,000 or if they completed 200 or more transactions in Michigan.
Flow-Through Entities	The form requires disclosure of any ownership interest in flow-through entities with nexus in Michigan.
Submission Instructions	After completing the form, companies must sign and mail it to the specified address for the Michigan Department of Treasury.

Michigan 1353: Usage Guidelines

Filling out the Michigan 1353 form is an important step for businesses seeking to clarify their tax obligations in the state. After completing the form, you will need to submit it to the Michigan Department of Treasury, along with any required documentation. Ensure that all information is accurate and complete before sending it off.

Start by entering the Legal Name of Business or Individual in the designated field.
Input your Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Taxpayer Registration (TR) Number.
Fill in the Doing Business As (DBA) name, if applicable.
Provide the Street Address, City, State, and ZIP Code of your business location.
If you received a Letter of Inquiry Concerning Michigan Taxes, enter the reference number.
Briefly describe your company’s business activity as defined under MCL 206.603(2).
Explain how your company sells its products and/or services in Michigan.
Indicate if you have employees, agents, or contractors conducting business in Michigan. Specify the number of days they conducted business.
List the last four completed tax years in the provided fields.
Check the appropriate boxes for the number of days of business activity during the tax year.
Describe the nature of the activity conducted by your representatives in Michigan.
Indicate if your company owns, rents, or leases property in Michigan and enter the relevant periods.
Complete the section on affiliates within Michigan, including gross receipts and periods.
Check all applicable economic presence criteria, including sales thresholds and solicitation methods.
Indicate any ownership interests in flow-through entities that have nexus with Michigan.
Check the types of business activities your company engages in.
List any activities conducted by your representatives in Michigan for the last four tax years.
Answer whether your employees approve purchase orders or perform credit checks while in Michigan.
Indicate which Michigan taxes your company has filed.
Provide the company’s State of Incorporation and Domicile, along with incorporation dates.
Check the appropriate organization type and federal tax return type.
If applicable, enter the Designated Member FEIN if your company is part of a Unitary Business Group.
Finally, sign and date the form, and include the preparer’s name, title, telephone number, and mailing address if different from the business address.

Once completed, mail the form to the appropriate address provided at the end of the document. Make sure to keep a copy for your records.

Your Questions, Answered

What is the Michigan 1353 form?

The Michigan 1353 form, also known as the Nexus Questionnaire, is a document issued by the Michigan Department of Treasury. It is used to determine whether a business has established a tax presence, or "nexus," in Michigan. The form collects information about the business activities, sales, and property owned or used by the company within the state. This information helps the state assess tax obligations related to sales, corporate income, and other taxes.

Who needs to fill out the Michigan 1353 form?

What information is required on the Michigan 1353 form?

The form requires several key pieces of information, including the legal name of the business, Federal Employer Identification Number (FEIN), and a description of business activities. Companies must also detail how they sell products or services in Michigan, including any physical presence or economic activities conducted within the state. Additionally, the form asks about property owned or used in Michigan, as well as any agreements with Michigan residents that may affect tax obligations.

What happens if a company does not complete the Michigan 1353 form?

Where should the completed Michigan 1353 form be sent?

The completed Michigan 1353 form should be mailed to the Michigan Department of Treasury. For U.S. mail, including certified or registered mail, send it to the following address: Discovery and Tax Enforcement Division, PO Box 30140, Lansing, MI 48909. If using courier delivery services, the address is 7285 Parsons Drive, Dimondale, MI 48821. Ensure that the form is sent to the correct address to avoid delays in processing.

Common mistakes

Incomplete Business Information: Many individuals fail to provide the full legal name of the business or individual, which can lead to processing delays. Ensure that the name matches the official registration documents.
Incorrect Identification Numbers: Entering an incorrect Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Taxpayer Registration (TR) Number is a common mistake. Double-check these numbers for accuracy.
Missing Reference Number: If a Letter of Inquiry Concerning Michigan Taxes was received, neglecting to enter the reference number can result in confusion. This number is essential for the processing of the form.
Failure to Check All Relevant Activities: Some applicants do not check all applicable boxes regarding business activities conducted in Michigan. It is important to review the instructions and ensure all relevant activities are included.
Inaccurate Reporting of Days Conducted Business: Providing incorrect information about the number of days business activities occurred in Michigan can lead to significant issues. Be precise in reporting this information.
Omitting Signature and Date: Failing to sign and date the form is a critical error. The declaration is necessary to validate the information provided, and without it, the form cannot be processed.

Documents used along the form

The Michigan 1353 form, also known as the Nexus Questionnaire, is essential for businesses operating in Michigan to determine their tax obligations. Along with this form, several other documents may be required to provide a comprehensive view of the business's activities and tax status. Below is a list of additional forms and documents that are often used in conjunction with the Michigan 1353 form.

Michigan Corporate Income Tax (CIT) Form: This form is used by corporations to report their income and calculate the corporate income tax owed to the state. It is vital for businesses with nexus in Michigan to ensure compliance with state tax laws.
Sales Tax License Application: Businesses that sell tangible goods or taxable services in Michigan must apply for a sales tax license. This document allows the business to collect sales tax from customers and remit it to the state.
Annual Corporate Report: This report provides the state with updated information about the corporation, including its address, officers, and registered agent. It is typically required to be filed annually.
Form 990: Nonprofit organizations must file this form to report their financial activities to the IRS. It provides transparency regarding the organization’s income, expenditures, and operational activities.
Employer's Quarterly Wage Report: This report is necessary for businesses with employees. It details wages paid and taxes withheld for state unemployment insurance and helps ensure compliance with employment tax regulations.
Business Personal Property Statement: This document is filed with the local assessor to report personal property owned by the business. It is crucial for property tax assessments and compliance with local tax laws.
Michigan Withholding Tax Forms: Employers must submit these forms to report and remit state income tax withheld from employees’ wages. They are essential for maintaining compliance with Michigan's payroll tax requirements.
Michigan Use Tax Return: This form is used to report and pay use tax on purchases made by businesses that are not subject to sales tax. It is important for businesses that purchase goods for use in Michigan without paying sales tax at the point of sale.

Understanding the various forms and documents associated with the Michigan 1353 form is critical for businesses to maintain compliance with state tax laws. Timely submission of these documents can help avoid penalties and ensure smooth operations within Michigan's regulatory framework.

Similar forms

Michigan Corporate Income Tax (CIT) Nexus Questionnaire: Similar to the Michigan 1353 form, this document assesses a business's nexus in Michigan for corporate income tax purposes. It requires details about business activities and income sourced from Michigan.
Sales and Use Tax Nexus Questionnaire: This form focuses on determining whether a business has a sales tax obligation in Michigan. Like the 1353, it evaluates business activities and transactions within the state.
Michigan Business Registration Form: This document registers a business entity with the state. It collects basic information about the business, including its legal name and address, similar to the introductory sections of the 1353 form.
Michigan Annual Corporate Report: Required for corporations operating in Michigan, this report updates the state on a business's status and activities. It shares the same focus on business presence and operations as the 1353 form.
Michigan Foreign Corporation Certificate: This form is necessary for out-of-state businesses wishing to operate in Michigan. It assesses the business's activities in Michigan, paralleling the nexus evaluation in the 1353 form.
Employer Withholding Tax Registration: This document registers employers for withholding tax purposes. It collects information about business operations and employee presence in Michigan, similar to the employment-related inquiries in the 1353 form.

Dos and Don'ts

When filling out the Michigan 1353 form, it is essential to approach the task with care and attention to detail. Below is a list of recommendations to guide you through the process.

Read the instructions carefully. Ensure you understand each section before you begin filling out the form.
Provide accurate information. Double-check all entries for accuracy, especially your legal name and identification numbers.
Use clear and concise language. When describing your business activities, be straightforward and to the point.
Keep a copy of your completed form. Retain a copy for your records in case you need to reference it in the future.

Do not rush through the form. Take your time to ensure all information is correct and complete.
Avoid leaving any sections blank. If a question does not apply, indicate that clearly rather than skipping it.
Do not provide vague descriptions. Specificity is key when describing your business activities and presence in Michigan.
Refrain from submitting without a signature. Ensure that the form is signed and dated before mailing it to the appropriate address.

Misconceptions

Here are ten misconceptions about the Michigan 1353 form, along with explanations to clarify each point.

Misconception 1: The Michigan 1353 form is only for large businesses.

This form applies to all businesses, regardless of size. Even small businesses must complete it if they have nexus in Michigan.

Misconception 2: Completing the form guarantees tax liability.

Filing the form does not automatically mean a business will owe taxes. It simply assesses whether nexus exists.

Misconception 3: Only businesses physically located in Michigan need to file the form.

Businesses outside Michigan can still have nexus through sales, employees, or other activities within the state.

Misconception 4: The form is optional for businesses that sell online.

Online sellers must file if they meet certain criteria, such as sales thresholds or transaction counts in Michigan.

Misconception 5: The form only needs to be filled out once.

Businesses must complete the form annually or whenever their circumstances change to reflect their current activities.

Misconception 6: Providing incorrect information on the form has no consequences.

Filing inaccurate information can lead to penalties or audits. It is crucial to provide truthful and complete details.

Misconception 7: The form is the same for all types of businesses.

Different types of businesses may have unique requirements or sections to complete based on their activities.

Misconception 8: Businesses can ignore the form if they do not receive a Letter of Inquiry.

Even without a Letter of Inquiry, businesses must file if they meet nexus criteria established by Michigan law.

Misconception 9: The form is only for tax purposes.

While it is related to taxes, the form also helps the state assess business activities and compliance with Michigan laws.

Misconception 10: Completing the form is a quick process.

The form can be complex and may require detailed information about business activities, making it time-consuming to complete accurately.

Key takeaways

Filling out the Michigan 1353 form can seem daunting, but understanding its key components can simplify the process. Here are seven important takeaways:

Purpose of the Form: The Michigan 1353 form is a Nexus Questionnaire used to determine if a business has a tax obligation in Michigan based on its activities within the state.
Accurate Information: Providing accurate details about your business activities, including sales methods and property ownership in Michigan, is crucial. Inaccuracies can lead to penalties.
Physical Presence: The form requires you to indicate if your business has a physical presence in Michigan, such as employees or property. This can affect your tax status.
Economic Presence: Businesses that exceed certain sales thresholds or transaction counts in Michigan may also have tax obligations, even without a physical presence.
Documentation: Keep thorough records of your business activities in Michigan, including any agreements with local affiliates, as this information will be necessary for the form.
Submission: After completing the form, it must be signed and mailed to the appropriate Michigan Department of Treasury address. Be mindful of deadlines to avoid late penalties.
Consult Resources: Utilize the Michigan Department of Treasury’s resources for guidance on nexus standards and any specific questions related to your business activities.