Blank Michigan 4652 PDF Form

What is the Michigan 4652 form?

The Michigan 4652 form is used to report State 9-1-1 and Emergency 9-1-1 Charges collected by service suppliers. It is mandated by Public Act 32 of 1986 and must be submitted to the Michigan Department of Treasury within 30 days after the end of each quarter. This form helps ensure that the necessary funds are collected and allocated for emergency services in the state.

Who needs to fill out the Michigan 4652 form?

Businesses that provide telecommunication services and collect State 9-1-1 and Emergency 9-1-1 Charges from their customers are required to complete this form. This includes Commercial Mobile Radio Service (CMRS) suppliers and resellers who serve prepaid customers.

When is the Michigan 4652 form due?

The form must be submitted within 30 days of the close of each quarter. The quarters are divided as follows: January-March, April-June, July-September, and October-December. Timely submission is crucial to avoid potential penalties.

How do I report State 9-1-1 Charges on the form?

State 9-1-1 Charges are reported in Part 2 of the Michigan 4652 form. You will need to calculate the total charges collected for the first 10 access points or lines per service user’s account in Section A. For any additional access points or lines beyond 10, you will report those in Section B, using a different charge rate. Summing these totals will give you the overall State 9-1-1 Charges collected.

What are Emergency 9-1-1 Charges?

Emergency 9-1-1 Charges are fees collected from prepaid customers to fund emergency services. These charges must be reported separately in Part 3 of the form. CMRS suppliers or resellers can choose between two calculation methods to determine the amount due, which are detailed in the form's instructions.

Can I retain any portion of the collected charges?

Yes, service suppliers may retain a small percentage of the collected charges. For State 9-1-1 Charges, you can keep 2% of the total amount collected. If you are using the Type II calculation method for Emergency 9-1-1 Charges, you can also retain 2% of those charges.

What happens if I do not submit the form on time?

Failure to submit the Michigan 4652 form by the deadline may result in penalties. It is important to stay compliant to avoid any financial repercussions or issues with the Michigan Department of Treasury.

How should I make payments for the charges reported?

Payments for the reported charges can be made via Electronic Funds Transfer (EFT). For additional information on EFT, you can visit the Michigan Department of Treasury's website. Alternatively, you can send a check made out to the State of Michigan, ensuring to include your Federal Employer Identification Number (FEIN) and “911 Charges” on the front of the check.

Where do I send the completed Michigan 4652 form?

Once completed, the form should be mailed to the Michigan Department of Treasury at P.O. Box 30427, Lansing, Michigan 48909-7927. Ensuring that the form is correctly filled out and sent to the right address will help facilitate timely processing.

When completing the Michigan 4652 form, individuals often encounter several common mistakes that can lead to complications or delays. Here are ten such mistakes to be aware of:

1. Failing to provide the correct business name as registered with the state.
2. Omitting the Federal Employer Identification Number (FEIN), which is essential for identification.
3. Not specifying the filing period accurately, leading to potential miscalculations in charges.
4. Incorrectly calculating the total charges collected for access points or lines, which can affect the overall report.
5. Excluding additional access points or lines from the calculations, especially those exceeding the first ten.
6. Using the wrong method for calculating Emergency 9-1-1 Charges, especially when selecting between Type I and Type II methods.
7. Forgetting to include the allowable retention amount when calculating total charges due.
8. Not signing the form, which is a crucial step in certifying the accuracy of the provided information.
9. Failing to double-check contact information, which can hinder communication with the Treasury.
10. Not submitting the form within the 30-day deadline after the close of the quarter, risking penalties.

By being aware of these common pitfalls, individuals can improve their accuracy and efficiency when filling out the Michigan 4652 form. Taking time to review each section carefully can help ensure compliance and facilitate timely processing of the report.

The Michigan 4652 form is essential for reporting State and Emergency 9-1-1 charges. However, several other forms and documents are often used in conjunction with it to ensure compliance and proper reporting. Below is a brief overview of these related documents.

• Form 4652-A: This form is used to provide additional details about the calculation of State 9-1-1 Charges. It may include breakdowns of service users and specific charges for different access points.
• Form 4652-B: This document is utilized for reporting discrepancies or adjustments to previously submitted 4652 forms. It helps in correcting any errors in the reported charges.
• Form 1040: While primarily a federal income tax form, businesses may need to reference this when calculating deductions related to their 9-1-1 service charges. Proper tax documentation is crucial for compliance.
• Form 941: This is the employer's quarterly federal tax return. Businesses collecting 9-1-1 charges must ensure they report these amounts accurately for tax purposes.
• Electronic Funds Transfer (EFT) Authorization Form: This form is necessary for businesses opting to pay their 9-1-1 charges electronically. It streamlines the payment process and ensures timely submissions.

Using these forms in conjunction with the Michigan 4652 can help ensure accurate reporting and compliance with state regulations. Understanding each document's purpose is essential for businesses involved in providing telecommunications services.

The Michigan 4652 form, which is used for reporting State and Emergency 9-1-1 Charges, shares similarities with several other documents used for tax and fee reporting. Below is a list of six documents that are comparable to the Michigan 4652 form, along with explanations of their similarities.

• IRS Form 941: This form is used to report employment taxes withheld from employee wages. Like the Michigan 4652, it requires the reporting of amounts collected during a specific period and must be filed quarterly.
• State Sales Tax Return: Businesses use this form to report sales tax collected from customers. Similar to the Michigan 4652, it involves calculating charges based on collected amounts and submitting them to the state within a designated timeframe.
• Excise Tax Return: This document is filed to report excise taxes on specific goods, such as fuel or alcohol. Both the excise tax return and the Michigan 4652 require detailed calculations of charges owed to the state based on sales or usage.
• Form 1065 (U.S. Return of Partnership Income): Partnerships use this form to report income, deductions, and credits. Like the Michigan 4652, it requires accurate reporting of financial information for a specific period, although it focuses on income rather than charges.
• Monthly Utility Tax Return: This form is used by utility companies to report taxes on services provided. Similar to the Michigan 4652, it involves calculating fees based on usage and submitting the amounts collected to the relevant authorities.
• Annual Franchise Tax Report: Businesses may need to file this report to calculate franchise taxes owed to the state. Both documents require the reporting of financial data and adherence to specific deadlines for submission.

When filling out the Michigan 4652 form, it is important to follow specific guidelines to ensure accuracy and compliance. Here is a list of things to do and avoid:

• Do read the instructions carefully before starting the form.
• Do ensure all business information, including the Federal Employer Identification Number (FEIN), is correct.
• Do calculate the charges accurately based on the number of access points or lines.
• Do submit the form within 30 days of the end of each quarter.
• Do keep a copy of the completed form for your records.

• Don't leave any sections blank; fill out all required fields.
• Don't use outdated information from previous filings.
• Don't forget to sign and date the form before submission.
• Don't submit the form without verifying the total charges calculated.
• Don't ignore the payment instructions provided on the form.

Misconceptions about the Michigan 4652 form can lead to confusion and errors in reporting. Here are nine common misconceptions along with clarifications:

• 1. The form is only for large businesses. Many believe that only large companies need to file this form. In reality, any business that collects State 9-1-1 and Emergency 9-1-1 Charges must complete it, regardless of size.
• 2. The filing deadline is flexible. Some think they can file the form whenever they want. However, it is due within 30 days after the end of each quarter, and late submissions can result in penalties.
• 3. Only one section needs to be completed. Many assume they only need to fill out one part of the form. Each relevant section must be completed based on the types of charges collected.
• 4. The form is the same every year. Some believe the form does not change. The Michigan Department of Treasury may update the form and instructions, so it is important to use the most current version.
• 5. You can report charges from any time period. There is a misconception that businesses can report charges from any time frame. Charges must be reported for the specific quarter indicated on the form.
• 6. Emergency 9-1-1 Charges are optional. Some think that collecting Emergency 9-1-1 Charges is optional for businesses. However, it is mandatory for Commercial Mobile Radio Service (CMRS) suppliers and resellers.
• 7. Retaining 2% is automatic. Many believe they can always retain 2% of the charges collected. This retention is only allowed under specific conditions, such as using the Type II calculation method.
• 8. The form does not require a signature. Some think they can submit the form without signing it. A signature is necessary to certify the accuracy of the information provided.
• 9. Payments can be made in any form. There is a belief that payments can be made in various ways. However, payments should be made by Electronic Funds Transfer (EFT) or by check, as specified in the instructions.

When filling out the Michigan 4652 form, keep these key points in mind:

• Timely Submission: The form must be submitted within 30 days after the end of each quarter. This ensures compliance with state regulations.
• Accurate Reporting: Use Part 2 to report State 9-1-1 Charges and Part 3 for Emergency 9-1-1 Charges. Ensure all calculations are precise to avoid discrepancies.
• Choose Calculation Method: If you are a Commercial Mobile Radio Service (CMRS) supplier, decide between Type I and Type II methods for calculating Emergency 9-1-1 Charges. Consistency in method is crucial for future filings.
• Payment Instructions: Payments can be made via Electronic Funds Transfer (EFT) or check. If using a check, include your Federal Employer Identification Number (FEIN) and write “911 Charges” on the front.