Form 163 at a glance
What it is: Form 163, the Michigan Department of Treasury Notice of Change or Discontinuance, is for use only if you discontinued or made changes to your business.
Where and when to file: If using this form, sign and mail to: Michigan Department of Treasury, Registration Section, PO Box 30778, Lansing MI 48909.
What to bring and attach to Form 163
Attach to this form additional information and any relevant documentation explaining other changes (e.g. mergers and name changes) to your business.
If this business was changed to a different ownership (LLC, Limited Partnership, Sole Proprietor, Corporation, or Partnership) you must complete a new Registration for Michigan Taxes (Form 518), available at www.michigan.gov/taxes.
A filled-in Form 163 example: a business changes its name and mailing address

How to fill out Form 163, box by box
Part 1: Business information
Part 2: Business name and address changes

Part 2: Business Name/Address Changes.
Check all boxes that apply. If reporting a discontinued business, check “Change Legal Address”, complete the “New Legal Address” field, and complete Part 3 as applicable.
Enter the New Business Name and check Change Business Name.
For a change of legal address, enter the New Legal Address and check Change Legal Address. If a discontinued business, enter contact address for all business-related correspondence.
Enter the New Mailing Address and check Change Mailing Address.
Part 3: Business sale or closure

With the exception of IFTA, Motor Fuel, and Tobacco Tax, checking Close Entire Business registers a discontinuance of all Michigan taxes related to this business. Complete the “Effective Date of Discontinuance” field. Do not complete Part 4.
If discontinuing a business on behalf of a deceased taxpayer, a copy of the death certificate is required with this form.
For Sell Part of Business, enter the Effective Date of Partial Business Sale (mm/dd/yyyy).
For Sell Entire Business, enter the Effective Date of Entire Business Sale (mm/dd/yyyy).
Enter the Buyer Name and the Buyer FEIN (if known).
Enter the Buyer Address (if known).
Part 4: Adding or deleting a tax type

Complete this section if the business is to remain open and only specific taxes need to be added or deleted from the business registration. Enter the Effective Date of Change (mm/dd/yyyy).
Sales Tax, Corporate Income Tax, Michigan Business Tax and Use Tax each have ADD and DEL.
Payroll/Pension Withholding Tax: To add this tax, complete an “Application for Registration” (Form 518).
To add/delete Tobacco Products Tax licenses, call 517-636-4630. To add/delete IFTA licenses, call 517-636-4580. To add/delete Motor Fuel Tax licenses, call 517-636-4600.
Part 5: Other business changes or information

Change status to a seasonal business. Enter the Seasonal Open Date and the Seasonal Close Date as the month numerically (for example, 08 for August).
Add or update NAICS code. Go online to https://www.census.gov/eos/www/naics/ for codes.
Change the number of business locations in Michigan. Enter updated number in Number of Business Locations.
Change or correct Federal Employer Identification Number. Enter correct FEIN in Correct FEIN. NOTE: IRS written verification is required to change account numbers; include verification with this document.
Part 6: Certification

Part 6, the certification: all fields below must be completed.
I understand that by signing this form, I am certifying that I am authorized to make these changes on behalf of the business.
Enter the Taxpayer Name (required) and the Taxpayer Title (required).
Add the Taxpayer Signature (required) and the Date (mm/dd/yyyy).
More rules for Form 163
Complete all sections that apply.
To add or remove Owners, Officers, Partners or Representatives for the business, go to mto.treasury.michigan.gov.
Common questions about Form 163
Is there a deadline?
If discontinuing a business, the business owner is obligated to timely file all final returns for the year.
Where do I file it?
If using this form, sign and mail to: Michigan Department of Treasury, Registration Section, PO Box 30778, Lansing MI 48909. Changes provided on this form may also be completed electronically at mto.treasury.michigan.gov.
Is there a penalty?
By signing, you certify under penalty of perjury that the information on this form and attachments is true and complete to the best of your knowledge.
Sources
[1] Form 163 (Rev. 07-19), Notice of Change or Discontinuance, Michigan Department of Treasury (the Official source link on this page).

