Article Guide
The Michigan 2196 form serves as a critical tool for retailers and dealers involved in the sale of beverages in returnable containers. This form allows these businesses to request reimbursement for the costs associated with handling empty returnable containers, as outlined in Public Act 148 of 1989. The reimbursement process is funded by manufacturers and distributors who collect more deposits than they redeem. To qualify, businesses must report the actual number of empty returnable containers they handled during the previous year, without estimating values. The form requires essential details such as the business name, account number, and type of business, ensuring accurate processing. It is important to note that the form must be submitted by June 1, 2013, and late submissions will not be accepted. Additionally, reimbursements under $1 will not be issued, and amounts of $600 or more will necessitate the issuance of a 1099-MISC form for tax purposes. For those who did not engage in retail sales in Michigan during the reporting year, filing the form is unnecessary. Understanding these requirements can help businesses navigate the reimbursement process effectively and ensure compliance with state regulations.
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Michigan Department of Treasury |
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2196 (Rev. |
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2012 |
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Request for Bottle Deposit Fund Reimbursement (for Retail and Dealers)
Issued under authority of Public Act 148 of 1989.
INSTRUCTIONS: Under Public Act 148 of 1989, Michigan retailers and dealers who sell beverages in returnable containers can request compensation for some of the costs for handling the empty returnable containers. Reimbursements are drawn from a fund created by manufacturers and distributors who collect more deposits than they redeem. This report is due on or before June 1, 2013. Reports postmarked after June 1, 2013 will not be honored. Treasury will not issue a check for less than $1. This information will be reported to the Internal Revenue Service. Form
1. Corporate Company Name (include, if applicable, Corp., Inc., P.C., L.L.C., etc.) |
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2. Account Number used to fi le your sales tax return |
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Business Name, Assumed Name or DBA (if used) |
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Business Address (Number and Street or P.O. Box) |
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City, State, ZIP Code |
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Type of Business (Check appropriate Box) |
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Individual/Sole Proprietor |
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Corporation |
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Partnership |
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Other: |
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3. Report actual number of empty returnable containers handled during 2012? Do not report the |
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Number of Containers |
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dollar value of the containers. For example, if you handled 5,000 containers during 2012, report the |
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quantity of 5,000, not the value of the deposits ($500). Quantity must be actual, not estimated. |
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4. Source of information used to determine number of empty returnable containers handled (check one). |
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1. Invoices |
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2. Cash register receipts |
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3. Other (explain): |
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5. Are you also an originator of deposits? “Originator” means you have not paid a deposit to |
another manufacturer or distributor |
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Yes (1) |
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No (0) |
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The Initiated Law of 1976 defi nes “returnable container” and “empty returnable container” as follows:
”Returnable container” means a beverage container upon which a deposit of at least 10 cents has been paid, or is required to be paid upon removal of the container from the sale or consumption area, and for which a refund of at least 10 cents in cash is payable by every dealer or distributor in this state of that beverage in beverage containers . . .
“Empty returnable container” means a returnable container which contains nothing except the residue of its original contents.
The Michigan Department of Treasury interprets the word “handled” as found in Public Act 148 of 1989 to mean an empty returnable container which a consumer has returned to a dealer for a deposit refund. It also includes empty returnable containers which, when full, were sold by a dealer for con- sumption on the premises but upon which no deposit was collected or a refund given to a consumer.
AUTHORIZATION
The above information may be used to issue forms 1099 and is intended to substitute for form
Owner or Offi cer Signature |
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Print or Type Name of Owner or Officer |
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Telephone Number |
Date |
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Preparer Signature |
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Print or Type Name of Preparer |
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Telephone Number |
Date |
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Contact the Return Processing Division, Bottle Deposit Section at (517)
Persons who have hearing or speech impairments may call (517)
Mail to:
Michigan Department of Treasury
Return Processing Division - SUW
P.O. Box 30427
Lansing, MI
Bottle Deposit Fund Reimbursement Availability
INSTRUCTIONS: Under Public Act 148 of 1989, Michigan retailers and dealers who sell beverages in returnable containers can request compensation for some of the costs for handling the empty returnable containers.
Reimbursements are drawn from a fund created by manufacturers and distributors who collect more deposits than they redeem.
The payment is based on the number of empty returnable containers handled in a calendar year. Payment amounts will be known after Treasury determines how much money is available.
To apply, you must complete and mail a Request for Bottle Deposit Fund Reimbursement (Form 2196) to Treasury. Form 2196 is due on or before June 1, 2013. Use Form 2196 or contact Return Processing Division, Bottle Deposit Section, at (517)
Treasury will begin issuing checks after August 1.
Form Specifications
| Fact Name | Details |
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| Form Title | Request for Bottle Deposit Fund Reimbursement (for Retail and Dealers) |
| Governing Law | Issued under authority of Public Act 148 of 1989 |
| Eligibility | Michigan retailers and dealers selling beverages in returnable containers can apply for reimbursement. |
| Reimbursement Source | Funds are drawn from deposits collected by manufacturers and distributors that exceed the amount redeemed. |
| Submission Deadline | The report must be postmarked by June 1, 2013, to be honored. |
| Minimum Reimbursement | Treasury will not issue checks for amounts less than $1. |
| IRS Reporting | Reimbursements of $600 or more will be reported to the IRS via Form 1099-MISC. |
| Information Requirement | Actual number of empty returnable containers handled must be reported, not the dollar value. |
| Contact Information | For questions, contact the Return Processing Division, Bottle Deposit Section at (517) 636-6925. |
Michigan 2196: Usage Guidelines
After completing the Michigan 2196 form, it must be mailed to the Michigan Department of Treasury by the deadline. Ensure all information is accurate to avoid delays in processing. Keep a copy for your records.
- Enter the Corporate Company Name, including any applicable designations (e.g., Corp., Inc., L.L.C.).
- Provide the Account Number used to file your sales tax return.
- Fill in the Business Name or Assumed Name (DBA) if applicable.
- Complete the Business Address with the number and street or P.O. Box.
- Include the City, State, and ZIP Code for the business address.
- Select the Type of Business by checking the appropriate box (Individual/Sole Proprietor, Corporation, Partnership, or Other).
- Report the actual number of empty returnable containers handled during 2012. Use the quantity, not the dollar value.
- Indicate the Source of Information used to determine the number of empty returnable containers handled by checking one option (Invoices, Cash register receipts, or Other).
- Answer whether you are an originator of deposits by checking Yes (1) or No (0).
- Sign and print your name as the Owner or Officer. Include the telephone number and date.
- If applicable, have the Preparer sign and print their name, along with their telephone number and date.
- Mail the completed form to the Michigan Department of Treasury, Return Processing Division - SUW, P.O. Box 30427, Lansing, MI 48909-7927.
Your Questions, Answered
What is the Michigan 2196 form?
The Michigan 2196 form, officially titled "Request for Bottle Deposit Fund Reimbursement," is a document that Michigan retailers and dealers must complete to request compensation for handling empty returnable containers. This form is issued under Public Act 148 of 1989 and is intended for businesses that sell beverages in returnable containers. The reimbursements come from a fund established by manufacturers and distributors who collect more deposits than they redeem.
Who is eligible to file the Michigan 2196 form?
Eligibility to file the Michigan 2196 form is limited to retailers and dealers who sold beverages in returnable containers during the specified reporting year. If your business did not make retail sales in Michigan during that year, you should not file this form. It's important to ensure that you meet the criteria before completing the application.
When is the Michigan 2196 form due?
The completed Michigan 2196 form must be submitted by June 1, 2013. It is crucial to postmark your form by this deadline, as any reports submitted after June 1 will not be honored. This deadline is strictly enforced, so planning ahead is advisable to avoid any complications.
What information do I need to provide on the form?
The form requires several pieces of information, including your corporate name, account number for sales tax, business address, and type of business. Additionally, you will need to report the actual number of empty returnable containers you handled during the year and indicate the source of this information, such as invoices or cash register receipts. Accurate reporting is essential, as estimates are not accepted.
What happens if I submit a reimbursement request for less than $1?
The Michigan Department of Treasury will not issue a check for any reimbursement amount that is less than $1. Therefore, it is important to ensure that your claim meets this minimum threshold. If your total reimbursement request falls below this amount, it may be more beneficial to wait until you have a larger claim before submitting your request.
Will I receive a tax form for my reimbursement?
Yes, if your total reimbursement is $600 or more, the Treasury will issue a Form 1099-MISC for tax purposes. This form will be reported to the Internal Revenue Service, so it is important to keep accurate records of your reimbursements for your tax filings.
Who can I contact if I have questions about the Michigan 2196 form?
If you have any questions regarding the Michigan 2196 form or the reimbursement process, you can contact the Return Processing Division, Bottle Deposit Section at (517) 636-6925. For individuals with hearing or speech impairments, a TTY service is available at (517) 636-4999. They can provide assistance and clarify any uncertainties you may have.
Common mistakes
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Failing to include the correct corporate company name. Make sure to add any applicable designations such as Corp., Inc., or LLC.
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Not providing the Account Number used for filing your sales tax return. This information is crucial for processing your request.
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Omitting the business address. Ensure that the address is complete, including the city, state, and ZIP code.
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Incorrectly reporting the number of empty returnable containers. Only report the actual quantity handled, not the monetary value.
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Failing to check the source of information used to determine the number of containers handled. Select one option and provide additional details if necessary.
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Not indicating whether you are an originator of deposits. This is essential to determine your eligibility for reimbursement.
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Ignoring the deadline. The report must be postmarked by June 1, 2013, or it will not be honored.
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Neglecting to sign the form. Both the owner or officer and the preparer must provide their signatures.
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Not providing a telephone number for follow-up. This information is important for any necessary communication regarding your submission.
Documents used along the form
The Michigan 2196 form is essential for retailers and dealers seeking reimbursement for handling empty returnable containers. Alongside this form, several other documents may be necessary to ensure compliance and facilitate the reimbursement process. Below is a list of related forms and documents that are commonly used in conjunction with the Michigan 2196 form.
- Form 1099-MISC: This form is issued to report miscellaneous income, including reimbursements of $600 or more received by retailers from the Bottle Deposit Fund. It is important for tax reporting purposes.
- Form W-9: This form collects taxpayer identification information from individuals or entities. Although the Michigan 2196 may serve as a substitute, having a W-9 on file ensures accurate reporting to the IRS.
- Sales Tax Return: Retailers must file a sales tax return to report their sales activity. The account number from this return is required on the Michigan 2196 form.
- Invoices: Detailed invoices help document the number of empty returnable containers handled. This information is crucial for accurately completing the Michigan 2196 form.
- Cash Register Receipts: These receipts provide evidence of sales transactions and can be used to verify the number of returnable containers sold and handled.
- Business License: A valid business license confirms the legitimacy of the retailer or dealer. This document may be requested during the reimbursement process.
- Annual Financial Statements: These statements may be required to provide a broader view of the business's financial health, particularly if reimbursement amounts are substantial.
- Proof of Deposit Payments: Documentation showing that deposits were collected on returnable containers can support claims made on the Michigan 2196 form.
- Correspondence with the Michigan Department of Treasury: Any prior communications regarding the Bottle Deposit Fund can be helpful for reference and clarification during the reimbursement process.
By gathering these documents, retailers and dealers can streamline their reimbursement requests and ensure compliance with Michigan's regulations. Always keep copies of all submitted forms and correspondence for your records.
Similar forms
- Form W-9: Similar to the Michigan 2196 form, Form W-9 is used to provide taxpayer identification information to the IRS. Both forms require accurate information about the business or individual and are essential for reporting purposes.
- Form 1099-MISC: This form is issued for reporting various types of income, including reimbursements. Like the Michigan 2196, it deals with financial transactions and requires accurate reporting of amounts, especially when payments exceed $600.
- Sales Tax Return: Retailers must file sales tax returns to report sales and remit collected taxes. The Michigan 2196 form also requires information related to sales, specifically the number of returnable containers handled, linking it to sales activities.
- Request for Refund Form: This type of form is used to request refunds for overpaid taxes or fees. Similar to the Michigan 2196, it serves as a formal request for reimbursement, requiring detailed information to substantiate the claim.
Dos and Don'ts
When filling out the Michigan 2196 form, it is essential to follow specific guidelines to ensure your application is processed correctly. Below is a list of things you should and shouldn't do during this process.
- Do ensure that you have made retail sales in Michigan during the specified year before filling out the form.
- Do include your corporate name, if applicable, along with the correct business address and account number.
- Do report the actual number of empty returnable containers handled, not an estimated quantity.
- Do check the appropriate box to indicate your type of business.
- Don't submit the form if you did not handle any returnable containers during the reporting year.
- Don't report the dollar value of the containers; only the quantity is required.
- Don't forget to sign the form and provide your contact information for any follow-up.
- Don't mail the form after the due date of June 1, 2013, as late submissions will not be honored.
By adhering to these guidelines, you can increase the likelihood of a smooth reimbursement process. If you have any questions, consider reaching out to the Return Processing Division for assistance.
Misconceptions
Misconceptions about the Michigan 2196 form can lead to confusion among retailers and dealers. Here are eight common misunderstandings clarified:
- The form is only for large retailers. In reality, any retailer or dealer selling beverages in returnable containers can apply for reimbursement, regardless of size.
- Reimbursements are automatic. This is not the case. Retailers must actively submit the Michigan 2196 form to request compensation for handling empty containers.
- All returnable containers are eligible for reimbursement. Only empty returnable containers that consumers have returned for a deposit refund qualify. Containers sold for consumption on the premises without a deposit do not count.
- The deadline is flexible. The submission deadline is firm. Reports must be postmarked by June 1, 2013. Late submissions will not be honored.
- Retailers can estimate the number of containers. This is incorrect. The form requires the actual number of empty returnable containers handled, not an estimate.
- Reimbursements are paid regardless of amount. The Michigan Department of Treasury will not issue checks for amounts less than $1, which may lead to frustration for smaller claims.
- Filing the form is optional. If a retailer made retail sales in Michigan during the specified year, filing the form is necessary to receive any potential reimbursement.
- Information reported is confidential. The information provided on the form may be reported to the Internal Revenue Service, which can raise concerns about privacy for some retailers.
Understanding these misconceptions can help retailers and dealers navigate the reimbursement process more effectively.
Key takeaways
Filling out the Michigan 2196 form is a crucial step for retailers and dealers who handle returnable beverage containers. Here are some key takeaways to keep in mind:
- Eligibility: Only retailers and dealers who sold beverages in returnable containers during the specified year can request reimbursement.
- Deadline: The completed form must be postmarked by June 1, 2013. Late submissions will not be accepted.
- Minimum Reimbursement: Treasury will not issue checks for amounts less than $1.
- Tax Reporting: Reimbursements of $600 or more will be reported to the IRS, and a Form 1099-MISC will be issued.
- Actual Numbers Required: Report the actual number of empty returnable containers handled, not their dollar value.
- Source of Information: You must indicate how you determined the number of empty containers, choosing from invoices, cash register receipts, or other methods.
- Originator Status: Be prepared to state whether you are an "originator" of deposits, meaning you did not pay a deposit to another entity.
- Definition of Containers: Understand that "returnable containers" refer to those with a deposit of at least 10 cents.
- Contact Information: For questions, contact the Return Processing Division at (517) 636-6925 or TTY at (517) 636-4999.
- Mailing Address: Send the completed form to the Michigan Department of Treasury, Return Processing Division - SUW, P.O. Box 30427, Lansing, MI 48909-7927.
Following these guidelines will help ensure that your request for reimbursement is processed smoothly and efficiently.