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The Michigan 3683 form plays a crucial role for businesses operating within the state, particularly in the realm of tax compliance. This document serves as a Combined Power of Attorney Authorization and Corporate Officer Liability Certificate, allowing businesses to appoint a payroll service provider or individual to represent them in matters related to withholding tax. By completing this form, a business can designate an authorized representative who will handle all Treasury income tax withholding matters on their behalf. It is important to note that filing this form is voluntary, yet it can streamline communication with the Michigan Department of Treasury. The form requires specific information, including the taxpayer's name, address, and contact details, as well as those of the appointed payroll service provider. Additionally, the form emphasizes the potential liability of corporate officers, members, or partners if the business fails to file required returns or pay taxes. This liability underscores the importance of ensuring accurate and timely tax compliance. The certification section must also be completed by an authorized representative, reinforcing the need for accountability in tax matters. For any inquiries regarding the form or its implications, the Michigan Department of Treasury provides contact information for assistance.

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Michigan Department of Treasury P.O. Box 30778
Lansing, MI 48909-8278

Michigan Department of Treasury

36

3683 (Rev. 8-09)

Payroll Service Provider Combined Power of Attorney Authorization and Corporate Officer Liability (COL) Certificate for Businesses

Issued under authority of the Revenue Act, P.A. 122 of 1941, as amended. Filing is voluntary.

Complete this form if you wish to appoint someone to represent your business to the State of Michigan for withholding tax matters.

Taxpayer Name

Address (Street or RR#)

City, State, ZIP Code

Contact Person

Payroll Service Name

Address (Street or RR#)

City, State, ZIP Code

Contact Person

Account No./Federal Employer ID No. (FEIN)

Telephone Number

Telephone Number

Effective _________________________ (mo/day/yr), the above-named payroll service provider/individual is authorized to

represent my business and receive information in reference to all Treasury income tax withholding matters until I notify the Michigan Department of Treasury in writing that this Power of Attorney is revoked.

Taxpayer's Power of Attorney Authorization

Must be signed by an authorized representative of the business. I certify that I have the authority to execute this Power of Attorney.

Signature

Date

Type or Print Name

Title

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.

Signature of Corporate Officer, Partner, or Member responsible for reporting and/or paying Michigan taxes

Date

Type or Print

Title

If you have any questions, please contact the Michigan Department of Treasury at (517) 636-4660. You may fax this form to (517) 636-4520, or mail to:

Form Specifications

Fact Name Details
Form Purpose This form allows a business to appoint a payroll service provider or individual to represent it in withholding tax matters with the State of Michigan.
Governing Law The form is issued under the authority of the Revenue Act, P.A. 122 of 1941, as amended.
Voluntary Filing Filing the Michigan 3683 form is voluntary for businesses wishing to designate a representative for tax matters.
Liability Notice Officers or partners may be personally liable for unpaid taxes if the business fails to file returns or pay taxes, as outlined in Michigan Compiled Laws 205.27a(5).
Certification Requirement Corporations, partnerships, LLPs, or LLCs must certify the responsible individual for tax reporting and payments on this form, which must be updated if changes occur.

Michigan 3683: Usage Guidelines

Completing the Michigan 3683 form is essential for businesses that wish to appoint a representative for withholding tax matters. Follow the steps below to ensure accurate submission of the form.

  1. Obtain the Form: Download the Michigan 3683 form from the Michigan Department of Treasury website or request a physical copy.
  2. Fill in Taxpayer Information: Enter the business name, address (including street or RR#), city, state, and ZIP code in the designated fields.
  3. Provide Contact Person Details: Include the name and contact information of a person within your business who can be reached regarding this form.
  4. Enter Payroll Service Provider Information: Fill in the name and address of the payroll service provider you are appointing, along with their contact person.
  5. Include Account Information: Write down your Account Number or Federal Employer ID Number (FEIN) and the telephone numbers for both your business and the payroll service provider.
  6. Specify Effective Date: Indicate the effective date of the authorization in the format of month/day/year.
  7. Sign the Form: An authorized representative of the business must sign and date the form, confirming their authority to execute the Power of Attorney.
  8. Complete Certification Section: If applicable, a corporate officer, partner, or member responsible for reporting and/or paying Michigan taxes must sign and date this section.
  9. Submit the Form: Send the completed form to the Michigan Department of Treasury via fax at (517) 636-4520 or mail it to P.O. Box 30778, Lansing, MI 48909-8278.

Once the form is submitted, the appointed payroll service provider will be authorized to represent your business in withholding tax matters. It's important to keep records of the submission and be aware of any changes that may require resubmission of the form.

Your Questions, Answered

What is the Michigan 3683 form?

The Michigan 3683 form is a Combined Power of Attorney Authorization and Corporate Officer Liability Certificate. It allows a business to appoint a payroll service provider or individual to represent them regarding withholding tax matters with the State of Michigan. This form is issued under the authority of the Revenue Act and filing is voluntary.

Who needs to complete the Michigan 3683 form?

This form is for businesses that wish to authorize someone else, such as a payroll service provider, to handle their tax withholding matters. If your business is responsible for withholding taxes and you want to delegate this responsibility, you should complete the form.

How do I fill out the Michigan 3683 form?

To fill out the form, you will need to provide your business name, address, contact person, and the payroll service provider's details. You must also include your Federal Employer ID Number (FEIN) and sign the form as an authorized representative of your business.

Is there a deadline for submitting the Michigan 3683 form?

There is no specific deadline for submitting the Michigan 3683 form since filing is voluntary. However, it is advisable to submit the form as soon as you decide to appoint a representative for tax matters to ensure they can act on your behalf without delays.

What happens if I need to revoke the Power of Attorney?

If you need to revoke the Power of Attorney, you must notify the Michigan Department of Treasury in writing. Once they receive your notification, the previously appointed representative will no longer have authority to act on your behalf.

What are the liabilities associated with this form?

Officers, members, or partners of a business may be held personally liable for unpaid taxes if the business fails to file required returns or pay taxes due. This liability is outlined in Michigan Compiled Laws and emphasizes the importance of compliance with tax obligations.

How do I submit the Michigan 3683 form?

You can submit the form by faxing it to (517) 636-4520 or mailing it to the Michigan Department of Treasury at P.O. Box 30778, Lansing, MI 48909-8278. Ensure that all required sections are completed before submission to avoid processing delays.

Where can I get help if I have questions about the form?

If you have any questions regarding the Michigan 3683 form, you can contact the Michigan Department of Treasury at (517) 636-4660. They can provide assistance and clarify any concerns you may have.

Common mistakes

  1. Incorrectly filling out contact information. It's essential to provide accurate names and addresses for both the taxpayer and the payroll service provider. Double-check for typos or missing details.

  2. Not signing the form. The form requires a signature from an authorized representative. Without this signature, the form cannot be processed.

  3. Failing to provide an effective date. Leaving the effective date blank can lead to confusion about when the authorization begins. Always include the correct date in the specified format.

  4. Using an outdated version of the form. Ensure that you are using the most recent version of the Michigan 3683 form. Using an old version may result in rejection.

  5. Not understanding liability implications. Many people overlook the section about officer, member, or partner liability. Familiarize yourself with these responsibilities to avoid personal liability.

  6. Neglecting to update the form when changes occur. If there are changes in the individual responsible for filing or paying taxes, a new form must be submitted. Failing to do so can create issues.

  7. Providing incorrect or missing account numbers. Ensure that the Federal Employer ID Number (FEIN) is accurate and complete. Mistakes here can lead to delays.

  8. Not keeping a copy of the submitted form. Always retain a copy of the completed form for your records. This can be helpful for future reference or in case of disputes.

Documents used along the form

The Michigan 3683 form serves as a crucial document for businesses appointing a payroll service provider to handle their withholding tax matters. However, it is often accompanied by other important forms and documents that help streamline the tax process and ensure compliance with state regulations. Here’s a look at four other forms that are commonly used alongside the Michigan 3683 form.

  • Michigan Corporate Income Tax (CIT) Form: This form is required for corporations operating in Michigan to report their income and calculate the tax owed. It ensures that corporations fulfill their tax obligations under the Corporate Income Tax Act.
  • Michigan Withholding Tax Annual Reconciliation (Form 941): Employers use this form to report the total amount of state income tax withheld from employees throughout the year. It is essential for reconciling the amounts paid against the amounts owed to the state.
  • Michigan Business Tax (MBT) Form: This form is utilized by businesses to report their income and calculate their business tax liability. It is particularly relevant for businesses that do not fall under the Corporate Income Tax provisions.
  • Power of Attorney (Form 2848): This federal form allows taxpayers to authorize an individual to represent them before the IRS. While it is not specific to Michigan, it is often used in conjunction with state forms to ensure comprehensive tax representation.

Understanding these forms and their purposes can greatly enhance your business's ability to navigate tax obligations effectively. Each document plays a unique role in ensuring compliance and facilitating communication with tax authorities. By being well-prepared, businesses can avoid potential pitfalls and focus on growth and success.

Similar forms

The Michigan 3683 form serves a specific purpose in appointing a representative for tax matters related to withholding taxes. However, there are several other documents that share similar functions in various contexts. Below are six documents that are comparable to the Michigan 3683 form:

  • IRS Form 2848 (Power of Attorney and Declaration of Representative): This form allows taxpayers to appoint an individual to represent them before the IRS. Like the Michigan 3683, it grants authority for tax matters but is specific to federal taxes.
  • IRS Form 8821 (Tax Information Authorization): This document permits an individual to receive confidential tax information from the IRS on behalf of the taxpayer. While it does not grant representation rights, it allows access to pertinent tax data, similar to the information-sharing aspect of the Michigan 3683.
  • State Power of Attorney Forms: Many states have their own power of attorney forms for tax purposes. These forms allow taxpayers to designate representatives for state tax matters, paralleling the function of the Michigan 3683 in a local context.
  • Corporate Resolutions: A corporate resolution is a formal document that records decisions made by a corporation's board of directors. It often includes authorizations for representatives, similar to how the Michigan 3683 authorizes a payroll service provider.
  • Limited Liability Company (LLC) Operating Agreement: This document outlines the management structure of an LLC and may include provisions for appointing representatives for tax filings. Its purpose is akin to the Michigan 3683 in establishing authority within a business entity.
  • Partnership Agreements: These agreements define the roles and responsibilities of partners in a business. They may also include authorization for specific partners to handle tax matters, similar to the authorization provided in the Michigan 3683 form.

Dos and Don'ts

When filling out the Michigan 3683 form, it's essential to approach the task with care. Here are some important dos and don'ts to keep in mind.

  • Do ensure that all information is accurate and complete.
  • Do have the authorized representative sign the form.
  • Do provide a valid Federal Employer ID Number (FEIN).
  • Do double-check the contact information for both your business and the payroll service provider.
  • Don't leave any sections blank; every part of the form needs to be filled out.
  • Don't forget to keep a copy of the completed form for your records.
  • Don't submit the form without verifying that the certification section is completed, especially if there are changes in personnel.

By following these guidelines, you can help ensure that your submission is processed smoothly and efficiently. Taking the time to carefully complete the Michigan 3683 form can save you from potential issues down the line.

Misconceptions

Understanding the Michigan 3683 form is crucial for businesses operating in the state, yet several misconceptions can lead to confusion. Here are six common misunderstandings:

  • Filing the form is mandatory. Many believe that submitting the Michigan 3683 form is a requirement. In reality, filing is voluntary. Businesses can choose whether or not to appoint a payroll service provider.
  • Only large businesses need to use the form. Some think that only large corporations must complete this form. However, any business entity, regardless of size, can benefit from appointing a representative for withholding tax matters.
  • Once filed, the authorization is permanent. There is a misconception that the Power of Attorney granted through this form lasts indefinitely. In truth, it remains effective until the business notifies the Michigan Department of Treasury in writing to revoke it.
  • Only one representative can be appointed. Some individuals assume that a business can only designate a single payroll service provider. This is not the case; businesses may appoint multiple representatives if they choose.
  • The form does not require a signature. A common belief is that the Michigan 3683 form can be submitted without a signature. However, it must be signed by an authorized representative of the business for it to be valid.
  • Liability is solely on the business. Many people think that only the business itself is liable for tax obligations. In fact, Michigan law states that corporate officers, members, or partners can also be held personally liable if the business fails to file returns or pay taxes.

By addressing these misconceptions, businesses can better navigate their responsibilities and make informed decisions regarding the Michigan 3683 form.

Key takeaways

Here are some key takeaways about filling out and using the Michigan 3683 form:

  • Voluntary Filing: Completing the Michigan 3683 form is not mandatory. You can choose to fill it out if you want to appoint someone to represent your business for withholding tax matters.
  • Authorized Signatory: An authorized representative of your business must sign the form. This person certifies that they have the authority to execute the Power of Attorney.
  • Personal Liability: Be aware that corporate officers, members, or partners may be personally liable for unpaid taxes if the business fails to file returns or pay taxes.
  • Contact Information: Provide accurate contact details for both your business and the payroll service provider. This ensures that all communications are directed to the right individuals.
  • Certification Requirement: Corporations, partnerships, and LLCs must complete a certification section. This section needs to be updated whenever there is a change in the individual responsible for tax matters.

If you have questions, reach out to the Michigan Department of Treasury for assistance.