Article Guide
The Michigan 2248 form is an essential document for taxpayers wishing to pay their taxes electronically through the Electronic Funds Transfer (EFT) system. This form, issued by the Michigan Department of Treasury, serves as a notification that the taxpayer intends to file electronically and is required to initiate the EFT payment process. By completing this form, taxpayers provide important information such as their name, identification number, and contact details, while also indicating the specific types of taxes they plan to pay electronically, including sales tax, use tax, and various business taxes. It is crucial to understand that filing this form is mandatory for those opting to pay by EFT, and approval must be obtained from the Treasury’s authorized contractor before electronic filing can commence. The form also includes an authorization section, where taxpayers grant permission for the state to withdraw funds directly from their bank accounts, ensuring that only authorized transactions take place. Additionally, the form addresses officer liability, requiring corporate officers or partners to certify their responsibility for tax payments. As a final note, completing the Michigan 2248 form accurately and submitting it in a timely manner is vital, as processing may take up to four weeks, and any errors could delay the ability to make electronic payments.
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Michigan Department of Treasury
Form 2248 (Rev.
Electronic Funds Transfer (EFT) Debit Application
Issued under authority of Public Act 122 of 1941. Filing is mandatory if you wish to pay by EFT.
Use this form to notify us that you intend to file electronically. You may begin electronic filing after you receive our approval and
instructions from Treasury’s authorized contractor for remitting payments.
Taxpayer Name (Type or print clearly)
Taxpayer Identification Number
Address
City
State
ZIP Code
Contact Person
Contact Person Fax Number
Contact Person Telephone Number
INDICATE THE TYPE OF TAX(ES) YOU WILL BE PAYING BY EFT:
Tax Type and Tax Code
Withholding - Employer and Retirement (01100)
Sales Tax (04200)
Use Tax on Sales and Rentals (04400)
Use Tax on Purchases (04500)
Single Business Tax Annual (02671)
Michigan Business Tax Extensions (02355)
Michigan Business Tax Annual (02655)
Corporate Income Tax Annual (02670)
Corporate Income Tax Estimate (02170)
Corporate Income Tax Extensions (02370)
Flow Through Withholding Corporation Quarterly (02010)
Flow Through Withholding Individual Quarterly (02020)
Flow Through Withholding Annual (02675)
AUTHORIZATION FOR EFT DEBITS
If you are interested in making electronic payments of sales, use, withholding and/or Michigan business taxes using the EFT debit method, you must give written permission to access your bank account to withdraw the funds you authorize. Do this by signing below.
I authorize the State of Michigan and its authorized contractor to make variable withdrawals by electronic transfer from the designated financial institution and account. I understand that only the withdrawals I authorize will be made and that this process is protected by a password and a user code. I understand that I may cancel this authorization at any time by sending a written notice to the address noted below. I agree to comply with the National Automated Clearing House Association Rules and Regulations about electronic transfers as they exist on the date of my signature on this form or as subsequently adopted, amended, or repealed. Michigan law governs electronic funds transactions authorized by this agreement in all respects except as otherwise superseded by federal law. If multiple signers are required to authorize a withdrawal of funds, all must sign this form.
Signature of Responsible Officer
Title
Date
Please be aware of officer, member or partner liability as provided in Michigan Compiled Laws 205.27a(5): “If a corporation, limited liability company, limited liability partnership, partnership, or limited partnership liable for taxes administered under this act fails for any reason to file the required returns or pay the tax due, any of its officers, members, managers, or partners who the department determines, based on either an audit or an investigation,
have control or supervision of, or responsibility for, making the returns or payments is personally liable for the failure |
” |
CERTIFICATION
Corporations, partnerships, LLP’s or LLC’s must complete this section before this form can be processed. This officer, member or partner certification must be resubmitted when there is a change in the individual responsible for filing and/or paying Michigan taxes.
Please check the appropriate box:
New Application
Recertification - Change In Individual Responsible For Michigan Taxes
Signature of Corporate Officer, Partner or Member Responsible for Reporting and/or Paying Michigan Taxes
Date
Type or Print Name
SECURITY
Title
Please Select
The security question is required to complete the processing of your application. Please retain a copy of your answer. A correct response is required when contacting Treasury’s authorized contractor or completing certain updates to your account. You may change the security question and/or
response after successfully accessing your account.
What school did you attend for sixth grade?
All information requested above must be completed and accurate before your application is processed. Please allow 4 weeks for processing. If you have any questions, contact the Michigan Department of Treasury at (517)
Michigan Department of Treasury
Sales Use and Withholding Taxes
P.O. Box 30427
Lansing, MI 48909
TREASURY USE ONLY
Treasury Approval
Date
Form Specifications
| Fact Name | Description |
|---|---|
| Form Purpose | The Michigan 2248 form is used for Electronic Funds Transfer (EFT) Debit Application, allowing taxpayers to notify the Department of Treasury about their intention to file electronically. |
| Mandatory Filing | Filing this form is mandatory for taxpayers who wish to make payments via EFT. Approval and instructions must be received from the Treasury's authorized contractor before electronic filing can begin. |
| Governing Law | This form is issued under the authority of Public Act 122 of 1941. Michigan law governs all electronic funds transactions authorized by this agreement, except where federal law supersedes. |
| Liability Notice | Officers, members, or partners may be personally liable for any failure to file returns or pay taxes as outlined in Michigan Compiled Laws 205.27a(5). |
Michigan 2248: Usage Guidelines
Filling out the Michigan 2248 form is a crucial step for those who wish to make electronic payments of certain taxes. After submitting the form, you will await approval and instructions from the Michigan Department of Treasury's authorized contractor. This process ensures that you can efficiently manage your tax payments electronically.
- Obtain the form: Download the Michigan 2248 form from the Michigan Department of Treasury's website or request a hard copy.
- Fill in your details: Clearly type or print your taxpayer name, email address, taxpayer identification number, address, city, state, and ZIP code.
- Provide contact information: Include the contact person's name, fax number, and telephone number.
- Select tax types: Indicate the type of tax or taxes you will be paying by EFT by checking the appropriate boxes next to the tax types listed.
- Authorize EFT debits: Sign the authorization section to allow the State of Michigan to withdraw funds from your bank account. Ensure you understand the terms outlined regarding withdrawals and your rights.
- Complete the certification: If applicable, check the box for new applications or recertifications and provide the signature of the responsible officer, partner, or member, along with the date, name, and title.
- Answer the security question: Provide the answer to the required security question about your sixth-grade school. Keep a copy of your answer for future reference.
- Review your application: Double-check that all information is complete and accurate to avoid delays in processing.
- Submit the form: Send the completed form via fax to (517) 636-4356 or mail it to the Michigan Department of Treasury at the provided address.
After submission, allow up to four weeks for processing. If you have questions during this period, you can reach out to the Michigan Department of Treasury for assistance.
Your Questions, Answered
What is the Michigan 2248 form?
The Michigan 2248 form is an application used to authorize electronic funds transfer (EFT) debit payments for various taxes. It is mandatory for taxpayers who wish to pay their taxes electronically. By filling out this form, you notify the Michigan Department of Treasury of your intent to file electronically.
Who needs to fill out the Michigan 2248 form?
What types of taxes can I pay using the Michigan 2248 form?
The form covers a variety of tax types, including employer withholding, sales tax, use tax on sales and rentals, single business tax, and corporate income tax, among others. You will need to indicate the specific tax type you intend to pay electronically when filling out the form.
What happens after I submit the Michigan 2248 form?
Once you submit the form, the Michigan Department of Treasury will review it. You will receive approval and further instructions from the Treasury’s authorized contractor. Only after receiving this approval can you begin making electronic payments.
Can I cancel my authorization for EFT debits?
Yes, you can cancel your authorization at any time. To do this, you must send a written notice to the address provided on the form. It’s important to ensure that you follow the proper procedure to avoid any issues with your tax payments.
What is the significance of the certification section on the form?
The certification section must be completed by corporations, partnerships, limited liability companies, and limited liability partnerships. This ensures that the individual responsible for filing and paying taxes is officially recognized. If there is a change in this individual, a new certification must be submitted.
How long does it take to process the Michigan 2248 form?
Processing the Michigan 2248 form typically takes about four weeks. It’s important to submit all required information accurately to avoid delays in processing. If you have questions during this time, you can reach out to the Michigan Department of Treasury for assistance.
What security measures are in place for electronic transfers?
The form includes security measures to protect your bank account information. You will need to create a security question and answer, which you must keep confidential. This information will be required for account updates or when contacting the Treasury’s authorized contractor.
How can I submit the Michigan 2248 form?
You can submit the Michigan 2248 form by faxing it to (517) 636-4356 or mailing it to the Michigan Department of Treasury at the address specified on the form. Make sure to keep a copy for your records.
Common mistakes
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Illegible handwriting: When filling out the form, it is crucial to type or print clearly. If the information is hard to read, it may lead to processing delays.
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Incorrect taxpayer identification number: Ensure that the Taxpayer Identification Number (TIN) is accurate. An incorrect TIN can result in issues with payment processing and compliance.
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Missing contact information: Providing a complete contact person’s information, including phone number and fax number, is essential. Missing details can hinder communication regarding your application.
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Not indicating the correct tax type: Clearly specify the type of tax you will be paying by EFT. Failing to select the appropriate tax type can cause confusion and delays.
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Authorization signature errors: All required signatures must be included. If multiple signers are needed, ensure that everyone signs the form. Missing signatures can lead to rejection of the application.
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Ignoring security question requirements: The security question must be completed accurately. This information is vital for account access and updates.
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Failure to check for updates: If there are changes in the individual responsible for filing or paying taxes, a new certification must be submitted. Neglecting this can result in compliance issues.
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Not allowing sufficient processing time: The form requires up to four weeks for processing. Submitting the form close to payment deadlines can create unnecessary stress.
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Inadequate retention of copies: Always keep a copy of the completed form and your answers to the security questions. This is important for future reference and verification.
Documents used along the form
The Michigan 2248 form is essential for taxpayers who wish to make electronic payments for various taxes. Along with this form, several other documents may be necessary to ensure compliance and facilitate the electronic funds transfer process. Below is a list of forms commonly used in conjunction with the Michigan 2248 form.
- Michigan Department of Treasury Form 151: This form is used to apply for a sales tax license. Businesses must complete this form to legally collect sales tax from customers in Michigan.
- Michigan Department of Treasury Form 518: This form is for the Michigan Corporate Income Tax (CIT) Annual Return. Corporations must file this return to report their income and calculate their tax liability.
- Michigan Department of Treasury Form 163: This is the Michigan Business Tax (MBT) Annual Return. It is required for businesses to report their tax obligations under the MBT.
- Michigan Department of Treasury Form 1040: This is the Michigan Individual Income Tax Return. Individuals use this form to report their income and calculate their state tax liability.
- Michigan Department of Treasury Form 4568: This form is used for claiming a credit for taxes paid to other states. Taxpayers who have paid taxes in other states may use this form to avoid double taxation.
These forms help streamline the process of tax reporting and payments in Michigan. Ensuring that all necessary documents are completed and submitted can help avoid delays and potential issues with the Michigan Department of Treasury.
Similar forms
- Michigan Form 151: This form is similar in that it is used for filing taxes electronically. Like the Michigan 2248 form, it requires taxpayer information and authorizes electronic funds transfers. Both forms aim to streamline the payment process for taxpayers, ensuring compliance with state tax obligations.
- Michigan Form 1040: The Michigan 1040 is an individual income tax return form. While it focuses on individual tax reporting, it shares the necessity of providing accurate taxpayer information and can also be filed electronically. Both forms are integral to the state's tax system and require careful attention to detail.
- Michigan Sales Tax Return (Form 5080): This document is used to report sales tax collected by businesses. It is similar to the Michigan 2248 form in that it involves electronic filing and payment processes. Both forms require the taxpayer to indicate the type of tax being paid and ensure that payments are made accurately and on time.
- Michigan Corporate Income Tax (CIT) Form: This form is used by corporations to report their income and pay taxes. Like the Michigan 2248 form, it requires detailed financial information and can also be filed electronically. Both forms emphasize the importance of compliance with state tax laws and provide a mechanism for electronic payment.
Dos and Don'ts
When filling out the Michigan 2248 form, it is essential to follow specific guidelines to ensure accurate processing. Here are five things you should and shouldn't do:
- Do print clearly when entering your taxpayer name and other details.
- Do provide a valid email address for communication regarding your application.
- Do sign the authorization section to allow electronic funds transfers.
- Do ensure all required fields are completed before submission.
- Do keep a copy of the form for your records.
- Don't leave any fields blank; incomplete forms will delay processing.
- Don't forget to check the appropriate box for new applications or recertifications.
- Don't use a personal bank account if your business requires a separate account for tax payments.
- Don't ignore the security question; it is necessary for account access.
- Don't submit the form without verifying all information for accuracy.
Misconceptions
Misconceptions about the Michigan 2248 form can lead to confusion and delays in processing. Here are some common misunderstandings:
- Filing is optional. Many believe that submitting the Michigan 2248 form is optional. In reality, filing is mandatory if you wish to pay taxes electronically via EFT.
- Approval is immediate. Some think that once they submit the form, they can start filing electronically right away. However, you must wait for approval and instructions from the Treasury’s authorized contractor.
- All tax types can be paid through EFT. It is a misconception that all tax types are eligible for EFT payments. Only specific taxes listed on the form can be paid using this method.
- Only one signature is needed. Some individuals assume that one signature is sufficient for authorization. If multiple signers are required, all must sign the form for it to be valid.
- Authorization is permanent. People often believe that once they authorize EFT debits, it cannot be changed or revoked. In fact, you can cancel your authorization at any time with written notice.
- Security measures are unnecessary. There is a misconception that security measures, such as the security question, are trivial. They are essential for protecting your account and ensuring secure transactions.
- Processing time is quick. Many expect their application to be processed immediately. It is important to allow up to four weeks for processing after submission.
- Changes do not need to be reported. Some believe they can make changes without notifying the Treasury. Any change in the individual responsible for filing or paying taxes requires recertification.
- Contacting Treasury is unnecessary. There is a belief that if everything is submitted correctly, there is no need to reach out. However, contacting the Michigan Department of Treasury for clarification or assistance can help prevent issues.
Key takeaways
Here are some key takeaways about filling out and using the Michigan 2248 form:
- Mandatory Filing: Completing the Michigan 2248 form is essential if you wish to pay your taxes electronically via Electronic Funds Transfer (EFT).
- Clear Information: Ensure that all fields, such as taxpayer name, address, and contact details, are filled out clearly and accurately to avoid processing delays.
- Authorization Required: You must provide written permission for the state to access your bank account for withdrawals. This is done by signing the authorization section of the form.
- Multiple Signatures: If your organization requires multiple signers for fund withdrawals, all necessary individuals must sign the form to ensure compliance.
- Processing Time: After submission, allow up to four weeks for your application to be processed. If you have questions, you can contact the Michigan Department of Treasury for assistance.