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.