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The Michigan 151 form is an essential document for anyone looking to appoint a representative for tax, benefit, or debt matters in the state of Michigan. This form, issued by the Michigan Department of Treasury and the Bureau of Workers' & Unemployment Compensation, allows individuals or businesses to designate someone to act on their behalf. Whether you need help navigating tax issues or managing unemployment benefits, this form provides the necessary framework to authorize a representative to inspect confidential information, make presentations, sign returns, and receive important communications. It’s also important to note that completing this form is voluntary, but failing to do so may restrict your representative’s ability to discuss your tax matters with the state. The 151 form includes several key sections, such as taxpayer information, representative details, types of authorization, and provisions for changing or revoking previous powers of attorney. By understanding these components, taxpayers can ensure they are effectively represented in their dealings with the state, making the process smoother and less stressful.

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Michigan Department of Treasury and Bureau of Workers' & Unemployment Compensation (BW&UC) 151 (Rev. 5-03)

Power of Attorney Authorization

Issued under authority of the Revenue Act. Filing is voluntary.

Complete this form if you wish to appoint someone to represent you to the State of Michigan on tax, benefit or debt matters, or if you wish to revoke or change your current power of attorney representation. Read the instructions on page 2 before completing this form.

PART 1: TAXPAYER INFORMATION

Taxpayer Name and Address (include spouse's name if joint return)

If a business, enter DBA, trade or assumed name.

 

 

 

 

 

Telephone Number

 

Fax Number

 

 

 

 

 

FEIN or Treasury Account No.

Unemployment Compensation Account No.

 

 

 

 

 

Taxpayer SSN

Spouse SSN

E-mail Address

 

 

 

 

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES

Your authorized representative may be an organization, firm, or individual. If your representative is not an individual, designate a contact person. Submit a separate form for each representative.

Representative Name and Address

Contact Name (if applicable)

E-mail Address

 

 

 

 

Telephone Number

Fax Number

 

 

 

 

Beginning Authorization Date (mm/dd/yyyy)

Ending Authorization Date (mm/dd/yyyy) *

 

 

 

PART 3: TYPE OF AUTHORIZATION

GENERAL AUTHORIZATION

Authorizes my representative to: (1) inspect or receive confidential information, (2) represent me and make oral or written Treasury BW&UC** presentations of fact and or argument, (3) sign returns, (4) enter into agreements, and (5) receive mail (includes forms,

billings, and payment notices). This authorization applies to all tax/non-tax matters and for all years or periods

 

 

LIMITED AUTHORIZATION

Section A - Treasury

 

Section B - BW&UC**

 

 

 

 

 

 

 

 

All

 

Only as

 

All

Only as

 

 

 

 

 

 

 

 

 

 

 

 

Select the type of authorization by checking the appropriate boxes in

Tax/Nontax

Specified

 

Tax/Nontax

Specified

 

 

 

Section A and Section B.

Matters

 

Below

 

Matters

Below

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Inspect or receive confidential information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Represent me and make oral or written presentation of fact or argument

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Sign returns

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Enter into agreements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

Receive mail (includes forms, billings and payment notices)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type of Tax (Income, Unemployment, Sales, Student Loan, etc.)

Type of Form (MI-1040, BW&UC, etc.) or Assessment

No.

 

 

 

 

Year(s) or Period(s)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION

Treasury BW&UC**

CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier powers of attorney, except those attached, on file for the same tax/non-tax matters and years or periods covered by this Power of Attorney.

REVOKE PREVIOUS AUTHORIZATION: I revoke all powers of attorney submitted and will represent myself in all tax matters. Attach copies of any Powers of Attorney that will remain in effect concurrent with this new authorization.

PART 5: TAXPAYER'S SIGNATURE

If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney.

Signature

Name or Title Printed or Typed

Date

 

 

 

Spouse's Signature

Name or Title Printed or Typed

Date

 

 

 

*If no Ending Authorization Date is provided, the above-named representative will be authorized to represent you until you notify the Michigan Department of Treasury or Bureau of Workers' & Unemployment Compensation (BW&UC) in writing that this Power of Attorney is revoked.

** Bureau of Workers' & Unemployment Compensation is abbreviated throughout this form as BW&UC.

Instructions for Power of Attorney Authorization (Form 151)

Complete and file a Power of Attorney Authorization (Form 151) if you wish to appoint an individual, firm, or organization as your representative in tax or debt matters before the State of Michigan. Failure to complete this form will prohibit Treasury or the Bureau of Workers’ & Unemployment Compensation (BW&UC) from discussing or releasing your tax return/tax return information with or to another person including your spouse.

PART 1: TAXPAYER INFORMATION

Enter the taxpayer’s name, address, telephone number, fax number, and e-mail address (if applicable). If the taxpayer is a business operatingunderanothername,entertheDBA,tradeorassumedname. Enter the Social Security number(s), federal employer identification number (FEIN) or other account number, whichever applies. Also enter the UC employer number if this power of attorney applies to any state unemployment matters. If spouses are designating the same representative, enter the spouse’s name, address (if different) and Social Security number.

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES

You must submit a separate form for each representative. Enter the authorized representative’s telephone number, fax number, and e-mail address (if applicable). If your representative is not an individual, designate a contact person. Indicate the beginning and ending dates of authorization.

PART 3: TYPE OF AUTHORIZATION

Check the GeneralAuthorization box to allow your representative to act on your behalf to do all of the following: (1) inspect and receive confidential information, (2) represent you and make oral or written presentations of act and/or argument, (3) sign returns,

(4)enter into agreements, and (5) receive all (includes forms, billings, and payment notices. This authorization applies to all tax/non-tax matters and for all years or periods.

You may restrict your representative’s authorization to act on your behalf by checking the Limited Authorization box, and checking the appropriate boxes in Section A and/or B. To limit the authorization for specific tax matters, check the appropriate “Only as Specified Below” boxes, and indicate the type of tax, type of form, and years/periods for which you are granting authorization in the space provided.

Check this box if your representative is authorized to:

1.Inspect or receive confidential information

2.Represent you and make oral or written presentation of fact or argument.

3.Sign tax returns.

4.Enter into agreements (such as payment plans).

5.Receive mail.

PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION

Unless otherwise specified, this Power of Attorney Authorization replaces or revokes any previous power of attorney authorizations on file with the Michigan Department of Treasury or the Bureau of Worker’s & Unemployment Compensation for the same tax matters identified on this form.

You must identify any previous authorizations that are to remain in effect, and attach a copy of the authorizations to this form when filed.

PART 5: TAXPAYER SIGNATURE

You and your spouse, if a joint return, must sign and date the form.

FILING

Except as noted below, mail this form to the Registration Section. Treasury will forward your form to BW&UC.

Customer Contact Center

Registration Section

Michigan Department of Treasury

P.O. Box 30477

Lansing, MI 48909-7977

If the Michigan Accounts Receivable Collection System (MARCS) has requested you to file this form, mail your completed form and any attachments to:

MARCS

P.O. Box 30158

Lansing, MI 48909-7658

If a district office representative has requested you to file this form, mail it to that representative.

If the Treasury Collection Division has requested you to file this form, mail it to:

Collection Division

Michigan Department of Treasury

P.O. Box 30199

Lansing, MI 48909

If BW&UC has asked you to file this form, mail it to:

BW&UC Tax Office

P.O. Box 8068

Royal Oak, MI 48068-8068

Or fax to: 313-456-2130 (for BW&UC only)

If you are an individual taxpayer (not representing a business), mail this form to:

Customer Contact Center Individual Correspondence Section Michigan Department of Treasury Lansing, MI 48922

➤ PDF File

Form Specifications

Fact Name Details
Form Purpose This form allows taxpayers to appoint a representative for tax, benefit, or debt matters in Michigan.
Governing Law Issued under the authority of the Revenue Act.
Voluntary Filing Completing this form is voluntary and not mandatory for all taxpayers.
Authorization Types Taxpayers can grant general or limited authorization to their representatives.
Change of Representation This form can revoke previous powers of attorney or change representation.
Filing Instructions Submit the form to the Michigan Department of Treasury or specific departments as directed.

Michigan 151: Usage Guidelines

Filling out the Michigan 151 form is an important step in designating someone to represent you in tax or debt matters. Once completed, you’ll be able to submit the form to the appropriate Michigan authority. Here’s how to fill it out step-by-step.

  1. Part 1: Taxpayer Information
    • Enter your name and address. If it's a joint return, include your spouse's name.
    • If you're a business, provide your DBA, trade, or assumed name.
    • Add your telephone number and fax number.
    • Include your FEIN or Treasury Account Number and Unemployment Compensation Account Number.
    • Provide your Social Security Number (SSN) and your spouse's SSN.
    • If applicable, enter your email address.
  2. Part 2: Representative Information and Authorization Dates
    • Write the name and address of your authorized representative.
    • If your representative is part of an organization, designate a contact person.
    • Fill in the representative's email address, telephone number, and fax number.
    • Specify the beginning and ending dates of the authorization.
  3. Part 3: Type of Authorization
    • Choose the General Authorization box if you want your representative to have full access.
    • If you prefer to limit the authorization, check the Limited Authorization box and select the appropriate options in Sections A and B.
    • Indicate the type of tax, type of form, and year(s) or period(s) for which the authorization applies.
  4. Part 4: Change in Power of Attorney Representation or Revocation
    • State whether this form replaces previous powers of attorney or if you wish to revoke them.
    • Attach copies of any Powers of Attorney that will remain in effect.
  5. Part 5: Taxpayer's Signature
    • Sign and date the form. If it's a joint return, your spouse must also sign and date it.

After completing the form, ensure you send it to the correct address based on your situation. This will help ensure that your representative can act on your behalf without any issues.

Your Questions, Answered

What is the Michigan 151 form?

The Michigan 151 form is a Power of Attorney Authorization issued by the Michigan Department of Treasury and the Bureau of Workers' & Unemployment Compensation (BW&UC). It allows individuals to appoint a representative to handle tax, benefit, or debt matters on their behalf. Filing this form is voluntary.

Who can I appoint as my representative using the Michigan 151 form?

You can appoint an individual, organization, or firm as your representative. If your representative is not an individual, you should designate a contact person who can communicate on their behalf.

What information do I need to provide on the form?

You will need to provide your name, address, telephone number, and email address. If applicable, include your spouse’s information if you are filing a joint return. Additionally, you must provide your Social Security number, federal employer identification number (FEIN), or other relevant account numbers.

What types of authorization can I grant my representative?

You can grant either a general or limited authorization. A general authorization allows your representative to inspect confidential information, represent you, sign returns, enter into agreements, and receive mail. A limited authorization restricts their actions to specific tax matters or time periods as you designate.

How do I revoke a previous Power of Attorney using this form?

The Michigan 151 form allows you to revoke previous authorizations. By completing this form, you replace all earlier powers of attorney for the same tax matters unless you specify otherwise. You must also attach copies of any powers of attorney that will remain in effect.

Do I need to sign the form?

Yes, both you and your spouse (if applicable) must sign and date the form. If a corporate officer or fiduciary is signing on behalf of the taxpayer, they must certify their authority to do so.

Where should I send the completed Michigan 151 form?

Mail the form to the Registration Section of the Michigan Department of Treasury, or to the specific address indicated if requested by the Michigan Accounts Receivable Collection System (MARCS) or another division. If you are an individual taxpayer, send it to the Individual Correspondence Section.

What happens if I do not file the Michigan 151 form?

If you do not file the Michigan 151 form, the Michigan Department of Treasury and BW&UC cannot discuss or release your tax return information to anyone, including your spouse. This could hinder your ability to get assistance with your tax matters.

Is there a deadline for submitting the Michigan 151 form?

There is no specific deadline for submitting the form, but it should be filed as soon as you wish to appoint a representative or change your current representation. If you do not provide an ending authorization date, your representative will remain authorized until you revoke it in writing.

Common mistakes

  1. Incomplete Taxpayer Information: Failing to provide all required details such as the taxpayer's name, address, and Social Security number can lead to processing delays. Ensure that all fields in Part 1 are filled out accurately.

  2. Missing Authorization Dates: Not specifying the beginning and ending authorization dates in Part 2 can result in confusion about the validity of the power of attorney. Always include these dates to clarify the duration of representation.

  3. Incorrect Representative Information: Providing inaccurate details about the representative, such as the name or contact information, may hinder communication. Double-check all entries to ensure they are correct.

  4. Neglecting to Sign the Form: Forgetting to sign the form can invalidate the authorization. Both the taxpayer and, if applicable, the spouse must sign in Part 5. Ensure that all necessary signatures are present before submission.

  5. Not Attaching Required Documents: Failing to attach copies of any previous powers of attorney that will remain in effect can lead to misunderstandings. If applicable, include these documents with the submission to avoid complications.

Documents used along the form

The Michigan 151 form is a Power of Attorney Authorization that allows individuals or businesses to appoint a representative to handle tax, benefit, or debt matters with the State of Michigan. Along with this form, several other documents may be necessary to ensure proper representation and compliance with state regulations. Below is a list of these documents, each described briefly.

  • Michigan 1040 Form: This is the individual income tax return form used by residents of Michigan to report their income and calculate their state tax liability. It is typically filed annually and is essential for individuals to fulfill their tax obligations.
  • Form MI-1040CR: This form is the Michigan Homestead Property Tax Credit Claim. It allows eligible homeowners and renters to claim a credit based on their property taxes or rent paid, helping to reduce their overall tax burden.
  • Form BW-2: The Bureau of Workers' and Unemployment Compensation (BW&UC) requires this form for employers to report unemployment compensation claims. It is vital for managing unemployment benefits and ensuring compliance with state laws.
  • Power of Attorney Form: While the Michigan 151 form serves as a specific Power of Attorney for tax matters, a general Power of Attorney form may be needed for broader legal representation in various situations, including financial and health care decisions.
  • Form 1099: This form is used to report various types of income other than wages, salaries, and tips. Recipients of 1099 forms must report this income on their tax returns, making it an important document for tax compliance.
  • Form W-2: Employers use this form to report annual wages and the taxes withheld from employee paychecks. Employees receive a W-2 at the end of the year and must include this information when filing their tax returns.

Understanding these forms and documents is crucial for effective communication and representation in tax matters. Ensuring that all necessary paperwork is completed accurately can streamline the process and help avoid potential complications with the State of Michigan.

Similar forms

  • IRS Form 2848 - Power of Attorney and Declaration of Representative: Similar to the Michigan 151 form, this IRS form allows taxpayers to appoint a representative to act on their behalf regarding tax matters. It includes sections for taxpayer and representative information, as well as authorization details.
  • California Form 3520 - Power of Attorney: This form enables California taxpayers to authorize someone to represent them in tax matters. Like the Michigan 151 form, it requires detailed information about both the taxpayer and the representative, along with specific authorizations.
  • New York Form POA-1 - Power of Attorney: This document allows New York taxpayers to appoint a representative for tax-related issues. It includes similar sections for taxpayer and representative information and outlines the scope of authority granted.
  • Florida Form DR-835 - Power of Attorney: Florida's form provides a means for taxpayers to designate a representative for tax matters. It mirrors the Michigan 151 form in terms of requiring taxpayer details and authorization specifics.
  • Texas Form 01-339 - Power of Attorney: This form allows Texas taxpayers to appoint a representative for tax purposes. It shares structural similarities with the Michigan 151 form, including sections for both parties' information and the type of authorization.
  • Illinois Form CRT-1 - Power of Attorney: Similar to the Michigan 151 form, this Illinois document lets taxpayers appoint a representative for tax matters. It requires similar information about the taxpayer and representative and outlines the authority granted.
  • Pennsylvania Form REV-677 - Power of Attorney: This form serves to appoint a representative for Pennsylvania tax matters. It includes sections for taxpayer and representative information, akin to the Michigan 151 form.
  • Ohio Form IT 1040 - Power of Attorney: This Ohio form allows taxpayers to authorize a representative for tax issues. It includes similar components such as taxpayer details and authorization scope, paralleling the Michigan 151 form.
  • Virginia Form 760 - Power of Attorney: This form allows Virginia taxpayers to appoint a representative for tax-related matters. It features similar sections for information and authorizations, resembling the structure of the Michigan 151 form.

Dos and Don'ts

When filling out the Michigan 151 form, it’s important to follow some guidelines to ensure your submission is correct and effective. Here’s a list of things you should and shouldn’t do:

  • Do read the instructions carefully before starting. Understanding the requirements will save you time and frustration.
  • Do provide complete and accurate taxpayer information, including names, addresses, and Social Security numbers.
  • Do specify the beginning and ending authorization dates clearly. This helps avoid any confusion about the duration of representation.
  • Do submit a separate form for each representative you wish to authorize. This keeps your records organized.
  • Don’t forget to sign and date the form. An unsigned form may be rejected or considered incomplete.
  • Don’t leave any sections blank unless instructed. Incomplete forms can lead to delays in processing.
  • Don’t use a previous version of the form. Always use the most current version to ensure compliance with the latest regulations.

Misconceptions

Understanding the Michigan 151 form is crucial for anyone needing to appoint a representative for tax or debt matters. However, several misconceptions can lead to confusion. Here are four common misunderstandings:

  • Filing the form is mandatory. Many believe that submitting the Michigan 151 form is required. In reality, filing this form is voluntary. You only need to complete it if you wish to appoint someone to represent you or if you want to revoke or change your current representation.
  • Only individuals can be appointed as representatives. Some people think that only individuals can serve as representatives on this form. This is not true. You can appoint organizations, firms, or individuals, providing flexibility in choosing your representative.
  • The form is only for tax matters. Another misconception is that the Michigan 151 form applies solely to tax issues. In fact, it covers a range of matters, including benefit and debt issues. This means it can be used for various types of representation beyond just taxes.
  • Once submitted, the authorization is permanent. Many assume that the authorization granted by this form lasts indefinitely. However, if you do not specify an ending date, the authorization continues until you formally revoke it in writing. This ensures that you maintain control over your representation.

Clarifying these misconceptions can help individuals navigate the process more effectively and ensure their rights and interests are properly represented.

Key takeaways

Key Takeaways for Using the Michigan 151 Form

  • The Michigan 151 form is a Power of Attorney Authorization that allows you to appoint someone to represent you in tax, benefit, or debt matters before the State of Michigan.
  • It is essential to provide accurate taxpayer information, including names, addresses, and Social Security numbers, to ensure proper representation.
  • You can choose between a general authorization, which grants broad powers to your representative, or a limited authorization, which restricts their powers to specific tax matters.
  • Be sure to sign and date the form, as both you and your spouse (if applicable) must provide signatures for joint returns.