Michigan Form Mi-8453 Instructions
Form MI-8453 is the declaration and signature document for a State Stand-Alone (unlinked) return. If you e-file your federal and Michigan returns, Michigan will accept the federal signature (PIN). If you e-file a State Stand-Alone return the Electronic Signature Alternative (ESA) or paper Form 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.
You must complete your Michigan Individual Income Tax Return (Form MI-1040) before completing Form MI-8453. Form MI-8453 must be completed before the taxpayer, electronic return originator (ERO) or preparer signs it.
ERO/Tax Preparer Responsibilities
- Enter the name(s), address and Social Security number(s) of the taxpayer at the top of the form.
- Complete Part 1 using the amounts from the taxpayer's 2013 MI-1040.
- After completing Parts 1 and 3, provide the taxpayer with Form MI-8453 for completion/review. This can be done in person, by U.S. mail, private delivery service, e-mail or Internet Web site.
- Provide the taxpayer with a copy of the completed Form MI-8453 and all other information for the taxpayer's records.
- Sign the form using a rubber stamp, mechanical device, or computer software program. 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 sections.
- Preparers transmitting State Stand-Alone filings that do not use the ESA must complete Form MI-8453. Do not send Form MI-8453 to the Michigan Department of Treasury unless requested to do so. Treasury recommends the preparer retain a copy of Form MI-8453 for six years.
- Issue a corrected Form MI-8453 after the taxpayer has signed Form MI-8453 but before the return is transmitted when 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.
If the taxpayer is filing a State Stand-Alone return and chooses the Form MI-8453 signature method, volunteer tax preparers should provide taxpayers with their Form MI-8453 and instruct them to keep with their records. The MI-8453 should not be mailed to Treasury. If located in a permanent facility, volunteer preparers may retain Form MI-8453 on file, the same as a paid preparer.
- Verify the accuracy of the prepared MI-1040 return.
- Sign and date Form MI-8453. Retain a copy of Form MI-8453 with their return.
- When using a tax preparer, return the completed Form MI-8453 to the ERO by hand delivery, U.S. mail, private delivery service, or fax. The return will not be transmitted until the ERO receives the signed Form MI-8453. Do not send Form MI-8453 to the Michigan Department of Treasury unless requested to do so.
When and How to Complete
|FILING METHOD||MI-8453 REQUIREMENT|
|The federal return was e-filed with the Michigan return.||Do not complete Form MI-8453.|
|The federal return was previously e-filed and your software allowed you to "link" your Michigan return to a previously accepted federal return.||Do not complete Form MI-8453.|
|The federal return was e-filed with the Michigan return. The federal return was accepted but the Michigan return was rejected.||Correct the error on the Michigan return. Retransmit as a State Stand-Alone return if supported by the software. If the return was not signed using the ESA, complete Form MI-8453 and retain a copy with your records. Do not mail a copy to Treasury. There is no limit on how many times the State Stand-Alone return can be corrected and re-transmitted.|
|E-filing a State Stand-Alone return. A federal return was not required.||If the return was not signed using the ESA, complete Form MI-8453 and retain a copy with your records. Do not mail a copy to Treasury. There is no limit on how many times the State Stand- Alone return can be corrected and re-transmitted.|