How to Fill Out Form 163

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

Form 163 example filled out, example: a business changes its name and mailing address
Jane Ann Sample files Form 163 to report changes to a business. The business changes its name and mailing address, so Parts 3 to 5 stay empty. The picture shows page 1 and every value in it is made up. Change Legal Address is left blank because the legal address stays the same. Nothing goes in Part 3: Business sale or closure because the business stays open. Nothing goes in Part 4: Adding or deleting a tax type because no tax is added or deleted. Nothing goes in Part 5: Other business changes or information because no other change is reported. Jane Ann Sample signs as owner on March 14, 2026.

How to fill out Form 163, box by box

Part 1: Business information

Form 163 example filled out, part 1: Business information

Enter the Business Name (required), the Account Number (FEIN or TR No.) required, and the Business Phone Number.

Part 2: Business name and address changes

Form 163 example filled out, 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

Form 163 example filled out, 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

Form 163 example filled out, 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

Form 163 example filled out, 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

Form 163 example filled out, 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).

Mi 163 Form PDF Details

When businesses undergo changes such as a shift in address, a restructuring of ownership, or even a closure, the state of Michigan requires these changes to be formally communicated through the Michigan Department of Treasury 163 form. This document, which is crucial for keeping business records up to date with the state, serves a dual purpose. It notifies the state not only of changes in essential business details like business name and address but also in case of a discontinuance of operations. Businesses aiming to align their registration with their current operational status find this form to be an indispensable tool. Completing every section that applies ensures the state has a full account, whether the change involves a new mailing address, the sale of the business, or alterations to the type of taxes the business is registered for. Moreover, the inclusion of a certification section underlines the seriousness and legal importance of the information being submitted, requesting a signature under penalty of perjury to affirm the accuracy of the details provided. For those preferring digital means, the form also offers the option to submit this information electronically, demonstrating Michigan's commitment to accessibility and modernization in its administrative processes.

QuestionAnswer
Form NameMi 163 Form
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesform 163 notice of change or discontinuance, michigan notice, form 163, form 163 michigan