Michigan Tax Form MI-8453 - Individual Income Tax Declaration for E-File Instructions

If you e-file your federal and Michigan returns, Michigan will accept the federal signature (8453 or PIN). If you are not able to e-file your federal and Michigan returns at the same time, you can e-file your Michigan return separately (State-Only e-file). If you choose to State-Only e-file the Electronic Signature Alternative (ESA) or paper MI-8453 must be used to sign your return. If you use the ESA to sign your return, you do not need to complete Form MI-8453. See the mailing instructions at the bottom of this page.

You must complete your Michigan Individual Income Tax Return (Form MI-1040) before completing Form MI-8453. The MI-8453 must be completed before the taxpayer, electronic return originator (ERO) or preparer signs it.

Declaration Control Number (DCN)

The DCN is a 14-digit number assigned by the ERO to each taxpayer's return. The DCN for the Michigan return will be the same as for the federal return. The DCN may be PC formatted or handwritten. The first six digits represent the electronic filer identification number (EFIN) of the ERO, followed by five digits which represent the document locator number.

When you receive the acknowledgment that the Michigan return has been accepted, write the DCN in the space provided on the MI-8453.

Direct Deposit of Refund

Taxpayers who e-file and meet certain eligibility requirements may choose to deposit their refunds directly into their accounts at their financial institutions.

Check with your financial institution to make sure it will accept Direct Deposit, and to get the correct Routing Transit Number (RTN) and account number. See your software instructions for more information.

Filing

Tax due returns. Payment should be made no later than April 15, 2009. The Individual Income Tax e-file Payment Voucher (Form MI-1040-V) should only be used for e-file returns with a balance due. Do not use Form MI-1040-V to make any other payments to the State of Michigan. Do not attach a copy of your return to the MI-1040-V.

Returns Not Accepted

If the federal and Michigan returns are e-filed together and the federal return is rejected, the accompanying Michigan return will also be rejected. If the error is one that can be corrected, both return records may be retransmitted to the IRS. If the federal and Michigan returns were e-filed together and the Michigan return is rejected, the error can be corrected and e-filed again as a State-Only return. If a State-Only return is rejected and the error is one that can be corrected, the return can be retransmitted. There is no limit on how many times the State-Only return can be corrected and retransmitted. If the software does not support State-Only e-file, a paper return with the accompanying attachments should be filed. If the original electronic return included Direct Deposit information, this information must be entered on page one of Form MI-1040 or, for home heating credit claims, the Direct Deposit of Refund (Form 3174) must be included with the Home Heating Credit Claim (Form MI-1040CR-7) to be honored as part of the paper filed return. If your software does not include this form, it is available at: www.michigan.gov/taxes. If the MI-1040CR‑7 is received without Form 3174 and you are eligible to receive a check, a refund will be sent to the address shown on the return.

Declaration of Taxpayer

If the ERO makes changes to the electronic return after the MI-8453 has been signed by the taxpayer but before the return is transmitted the taxpayer must sign a corrected MI‑8453 if either of the following applies:

• The corrected federal adjusted gross income varies by more than $25, or
• The corrected refund varies by more than $5.

EROs and preparers are prohibited from obtaining taxpayer signatures on blank or incomplete MI-8453 forms.

Declaration of Electronic Return Originator(ERO) and Preparer

ERO Section. The ERO must complete, sign and date the ERO declaration. An ERO who is also the preparer must check the preparer box, but is not required to complete or sign the preparer section.

Preparer Section. A preparer who is not the ERO must complete, sign and date the preparer declaration.

Additional Information

Taxpayer copy. The ERO must provide the taxpayer with a copy of the completed MI-8453 and all other information for the taxpayer's records.

Mailing Instructions

Preparers transmitting State-Only filings that do not use the Electronic Signature Alternative must complete Form MI-8453. Treasury recommends the preparer retain a copy of the MI-8453 for six years. The MI-8453 should not be mailed to Treasury.

Volunteer Groups. If taxpayers complete form MI-8453, it should be mailed to Treasury. Treasury recommends collecting all of the MI-8453 forms at the end of the filing season and sending them to Treasury at the address included in the instructions for the form. Volunteer preparers may also provide taxpayers with their MI-8453 and instruct them to mail it to Treasury. If located in a permanent facility, volunteer preparers may retain form MI-8453 on file the same as a paid preparer.

Online, State-Only filings that do not use the Electronic Signature Alternative must complete Form MI-8453. Form MI-8453 must be mailed to the address below within three (3) business days after receiving an acknowledgment from Michigan that the e-file return has been accepted.

Alternative Filing Office
Michigan Department of Treasury
P.O. Box 30679
Lansing, MI 48909-8179