Michigan Form 5156: Request for Tax Clearance Certificate or Tax Status Letter

Under REASON FOR THE REQUEST, select only one of the following.

Check I need a Tax Status Letter and complete Part 1 and Part 4 ONLY. You will not receive a Tax Clearance Certificate at this time.

Check I need a Tax Clearance Certificate because I am closing or withdrawing my business from the State of Michigan, and my business is registered with the Michigan Department of Licensing and Regulatory Affairs (LARA). Complete Part 1, Part 2, and Part 4 ONLY.

Check I need a Tax Clearance Certificate because I have sold my business or business assets. Complete Part 1, Part 3, and Part 4 ONLY.

Part 1 is required for all requests. Do not include buyer's information.

Enter the legal business name.

If the business is a sole proprietorship, enter the owner's name here, with the last name first.

Enter the business' IRS-issued FEIN or Treasury-issued TR number.

Do not include SSN or LARA ID.

Enter the trade name, assumed name, or doing business as name.

Enter the physical business address in Physical Address (PO Box is not accepted), Current business city, Current business State and Current business ZIP Code. A PO Box is not acceptable in this field.

If your address or business name has changed, submit a Notice of Change or Discontinuance (Form 163) electronically through the Michigan Treasury Online portal at mto.treasury.michigan.gov with this request.

Part 2 is to be completed by any business entity registered through LARA and not selling its business or stock in goods.

Enter the business' LARA-assigned Identification Number.

Fill in ID Number Assigned by LARA, Date Registered with Michigan through LARA, and Effective Date of Discontinuance from Form 163.

Effective Date of Discontinuance: Enter the date your business ceased operations in Michigan.

This date should reflect the date entered on Form 163.

The effective date of discontinuance must reflect the date reported on the Notice of Change or Discontinuance (Form 163). If Form 163 has not been submitted, you must submit it electronically through the Michigan Treasury Online portal at mto.treasury.michigan.gov prior to submitting Form 5156.

If you have failed to complete and submit Form 163 to the Registration Unit, you must complete Form 163 electronically through the Michigan Treasury Online portal at mto.treasury.michigan.gov before filing Form 5156.

If this business had no tax liability and has not filed tax returns up to the effective date of discontinuance, please provide a detailed explanation in the space provided.

If the business had no tax liability or was not required to register with Treasury, provide a detailed explanation.

If your business falls into this category, use the space provided to explain why no taxes were due and registration was not required.

Include attachments with your application to substantiate your position if needed.

Part 3: Sale of Business or Assets has Occurred. Complete this section if your business or any of the assets have been sold.

Part 3 is to be completed by any business (all types) that has sold all or part of the business prior to submitting this application.

This is a request by any business entity that has sold a business or its stock of goods.

A Tax Clearance Certificate for Sale of Business and/or Business Assets is required when a bulk sale or transfer is made under the Uniform Commercial Code.

If you are selling a business but the sale has not occurred, the Michigan Department of Treasury (Treasury) will provide known or estimated tax liability for the purpose of establishing a tax escrow. Once the sale is complete, submit a new request completing Part 1, Part 3 and Part 4 to resolve ownership of the escrowed funds.

Enter the date all or part of the business was sold.

Is money being held in escrow pending receipt of a Tax Clearance Certificate?

If yes, how much is held in escrow?

If money is being held in escrow from the sale, check (with an “X”) yes and enter the amount being held.

Are you continuing business activity after clearance under this FEIN or TR number?

If you plan to continue to operate your business within the State of Michigan, check (with an “X”) yes in the appropriate box.

If you do not plan to continue operating, check (with an “X”) no, and submit Form 163 electronically through the Michigan Treasury Online portal at mto.treasury.michigan.gov.

Enter purchaser's legal name, address, and FEIN.

You must continue to file all returns by their due date until you elect to file a dissolution or withdrawal.

The seller remains liable for all taxes due to the operation of the business.

Part 4 is Certification and Authorization for Disclosure of Information.

This section must be completed for all requests.

Part 4: All fields directly under the Certification must be completed.

By signing you declare that you are the owner, officer, or member of the business for which tax clearance is requested and that the information entered is true, under penalty of perjury.

Complete this section with your printed name, title, signature, daytime phone number, contact address, and the date in which the application was completed.

Authorization for disclosure of tax clearance information is not a required section.

Use this section to designate a third party to receive all tax clearance information for the business listed in Part 1.

The signer authorizes the Michigan Department of Treasury, Tax Clearance Section, to release any and all tax information and outstanding balances due for the purpose of tax clearance to the individual(s) listed in this section.

This authorization is not a power of attorney but allows Treasury to disclose tax clearance information and is only valid for the current request.

If authorizing the disclosure of information, all fields in that section must be completed as well.

Submitting Form 5156: complete and mail this form to: Michigan Department of Treasury Tax Clearance Section PO Box 30778 Lansing, MI 48909. For additional information, call 517-636-5260, Monday through Friday (excluding holidays), from 8 a.m. to 4:30 p.m.

By completing the Certification, you are declaring under penalty of perjury that all information entered is true.

If you are not registered for taxes administered under the Revenue Act, you will not be eligible to receive a Certificate of Clearance or a Tax Status Letter.