What is the Michigan 2823 form used for?
The Michigan 2823 form is the application for the International Fuel Tax Agreement (IFTA) Fuel Tax License. This license is required for motor carriers operating qualified vehicles in Michigan and at least one other IFTA jurisdiction. By completing this form, you can obtain the necessary credentials to report fuel taxes across multiple jurisdictions, ensuring compliance with state and federal regulations.
Who needs to complete the Michigan 2823 form?
Any motor carrier based in Michigan that operates qualifying vehicles in interstate commerce must complete this form. This includes businesses that maintain an established place of business in Michigan, have operational control over their vehicles, and travel in at least one other IFTA jurisdiction. If you are a new applicant or need additional decals, you must fill out this form.
How long does it take to process the application?
After submitting the Michigan 2823 form, you should allow 30 days for processing. It's crucial to ensure that all required information is accurately completed to avoid delays. If you have any outstanding IFTA returns or tax obligations, the processing of your application will be halted until those issues are resolved.
What information do I need to provide on the form?
The form requires various pieces of information, including your Federal Employer Identification Number (FEIN), Social Security Number, U.S. DOT Number, business name and address, and the type of fuel used in your vehicles. Additionally, you will need to indicate your business ownership type and provide details about your operations, such as the jurisdictions in which you operate and any bulk fuel storage you maintain.
What happens if I fail to file the required tax returns?
Failure to file the necessary quarterly IFTA tax returns can lead to the revocation of your IFTA license. It is essential to remain compliant with filing deadlines, which occur quarterly on April 30th, July 31st, October 31st, and January 31st. The Michigan Department of Treasury sends pre-identified returns each quarter, making it easier to stay on track.
How can I contact the Michigan Department of Treasury for assistance?
If you have questions or need assistance regarding the Michigan 2823 form or IFTA licensing, you can contact the IFTA Section at (517) 636-4580. For fax inquiries, use (517) 636-4593. If you are hearing or speech impaired, please call (517) 636-4999 (TTY). It is advisable to reach out promptly to ensure your application is processed without delays.