Michigan Form 1353 PDF Details

The Michigan 1353 form, issued by the Michigan Department of Treasury under the authority of Public Act 228 of 1975, serves as a Nexus Questionnaire for businesses and individuals (subsequently referred to as "Company") involved in commercial activities within the state. This document plays a crucial role in determining a company's tax obligations to Michigan by assessing its connections, or "nexus," with the state through various business activities. Companies are required to disclose detailed information about their operations, including legal name, Federal Employer Identification Number (FEIN), or Social Security Number (SSN), as well as the specifics of their business activities as defined under MCL 206.603(2). The form meticulously examines the physical and economic presence of a company in Michigan, spanning issues such as the physical presence of employees, agents, or property in the state, sales activities, and the completion of certain threshold transactions that might establish a taxable presence. Additionally, it requires companies to report their history of filing various Michigan taxes, providing a comprehensive view of their economic footprint within the state. The explicit intention behind the completion and submission of this form is to ensure compliance with state tax laws, making it a critical document for business operations in Michigan. The Michigan 1353 form embodies the intricate interplay between local business operations and state tax obligations, highlighting the importance of accurately reporting business activities to avoid potential legal and financial penalties.

QuestionAnswer
Form NameMichigan Form 1353
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other namesform 1353, 1353 number online, michigan department of treasury form 1353, mi nexus online

Form Preview Example

Michigan Department of Treasury

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issued under authority of Public Act 228 of 1975.

1353 (Rev. 11-19)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Michigan Department of Treasury Nexus Questionnaire

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legal Name of Business or Individual (hereafter referred to as Company)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Employer Identification Number (FEIN), SSN or TR Number

 

 

DBA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Street Address

 

 

 

 

 

 

 

City

 

 

 

 

 

 

 

 

State

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. If your company received a Letter of Inquiry Concerning Michigan Taxes enter reference number:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Briefly describe your company’s business activity defined under MCL 206.603(2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3. Describe how your company sells its product(s) and/or service(s) in the State of Michigan

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Physical Presence

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check all that apply. Refer to Table 1 and 2 on Page 3 for specific examples of business activity.

 

 

 

 

 

4.

 

Employees, agents, representatives, independent contractors, subcontractors, brokers, or other affiliated persons (both Michigan

 

 

 

residents and nonresidents) conduct business activity at any time within Michigan on your behalf.

 

 

 

 

 

Indicate the number of days when someone has conducted business activities within Michigan on your behalf:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

List the last four completed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tax year(s) (mm/dd/yyyy)

 

Yr (

)

 

 

Yr (

)

 

Yr (

)

 

Yr (

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check (X) the number of days

 

 

1 day

 

 

 

 

1 day

 

 

 

1 day

 

 

 

1 day

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

during the tax year

 

 

2 or more days

 

 

 

 

2 or more days

 

 

 

2 or more days

 

 

 

2 or more days

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Describe nature of activity:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

Property within Michigan. The company owns, rents, leases, maintains, or has the right to use tangible personal property, real property, or

 

 

 

 

 

an office or other establishment permanently or temporarily physically located in Michigan.

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter period(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

Affiliates within Michigan. The company entered into an agreement, directly or indirectly, with 1 or more residents under which the

 

 

 

 

 

resident, for a commission or other consideration, directly or indirectly, referred potential purchasers, whether by a link on an internet

 

 

 

 

 

 

website, in-person oral presentation, or otherwise, to the company. (Refer to RAB 2015-22).

 

 

 

 

 

 

Enter period(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a.

 

The cumulative gross receipts from sales of tangible personal property to Michigan purchasers who were referred to the company

 

 

 

 

 

 

 

 

by Michigan residents (through an agreement with the company) exceeded $10,000 in a 12-month period.

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter period(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b.

 

The total cumulative gross receipts from sales of tangible personal property to Michigan purchasers exceeded $50,000 in a 12-month

 

 

 

 

 

 

 

 

 

period.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter period(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Economic Presence

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check all that apply.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

Michigan (non-taxable and taxable) sales exceeded $100,000 or your company completed 200 or more (non-taxable and taxable)

 

 

 

 

 

separate transactions. (Refer to RAB 2018-16 for Michigan’s Sales and Use Tax Nexus Standards for Remote Sellers.)

 

 

 

 

 

Enter calendar year(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Your company or the Unitary Business Group (UBG):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a.

 

Actively solicits sales in Michigan through the use of mail, telephone, or e-mail; advertising; or maintenance of an internet site in

 

 

 

 

 

 

 

 

 

which sales transactions occur. (Refer to RAB 2013-9 for definition of “Actively Solicits”)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter calendar year(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b.

 

Has gross receipts of $350,000 or more per year sourced to Michigan. (Refer to RAB 2014-5 for CIT Nexus Standards)

 

 

 

 

 

 

 

 

Enter calendar year(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

The company has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or more flow-through entities)

 

 

 

 

 

which has nexus with this state. (Refer to RAB 2014-5 or MCL 206.621(1))

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the calendar year(s):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STOP If any of lines 4 through 9 are checked or the company is an Insurance Company with written premiums on property or risk located or residing in Michigan, continue completing this form. For all others, sign and mail to address on last page.

1353, Page 2

10.Check all that apply to your business activity:

Sale of property.

 

 

Indicate type of property:

Real

Tangible Personal

Rental Property (whether property is real, personal, tangible or intangible)

Intangible

Performance of Services

Financial Institution (Refer to MCL 206.651)

Insurance Company (Refer to MCL 206.607)

Protected Activities (PL 86-272)

11.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Solicit sales to purchasers in this state whether sales are wholesale, retail, or otherwise. (Solicitation means any speech or conduct that explicitly or implicitly invites an order, and ancillary activities that neither explicitly or implicitly invites an order.)

Maintain samples that are not sold or provided for other consideration, attend trade shows where no sales are made/orders taken, provide highly

technical presentations to solicit a sale (not after a sale has been made)

Deliver goods using vehicles owned, leased, used or maintained by the company (Non-Transportation Companies)

Enter period(s):

Additional comments:

Unprotected Activities (PL 86-272)

12.Indicate which activities below (if any) the Company’s employees, agents, representatives, independent contractors, brokers or other affiliated persons (both Michigan residents and nonresidents) conducted within Michigan for the last four completed tax years.

Provide any services within Michigan, including but not limited to, consulting services, entertainment services, rental services, professional services, or transportation services provided as a transportation company (transport through, into, or from Michigan)

Maintain, occupy, own, lease or use an office, distribution facility, warehouse, or similar place of business in Michigan to facilitate the sale or

delivery of tangible personal property or maintain a market in Michigan

Provide customers with any kind of technical assistance or service including, engineering assistance, design service, quality control, product inspections, or similar services beyond the purpose of soliciting a sale

Sale of intangible property within Michigan

Assemble, install, or supervise installation at or after shipment or delivery

Make repairs or provide maintenance or service to property sold or to be sold to Michigan customers

Conduct training courses, seminars, or similar events for non-solicitation personnel, customers or potential customers Collect on current or delinquent accounts; investigate, handle, or assist in resolving customer complaints

Solicit, negotiate, or enter into franchising, licensing or similar agreements

Attend and/or participate at a trade show at which sales are solicited or made

Maintain a sample or display room in excess of 14 days or carry samples for sale, exchange or distribution in any manner for consideration or

other value

Consign stock of goods or other tangible personal property to any person in Michigan for sale

Pick up damaged goods using vehicles owned, leased, used, or maintained by the company

Enter period(s):

Additional Comments:

13. Do the Company’s employees approve or accept purchase orders or perform credit checks or authorize credit, while physically present in Michigan?

No

Yes, enter period(s):

14. The company has filed the following Michigan taxes:

 

 

 

 

None

 

Sales Tax

 

 

 

 

 

Corporate Income Tax

 

Use Tax on Sales/Rentals

 

 

 

Individual or Composite Individual Income Tax, under SSN/FEIN:

Payroll Withholding

Use Tax on Purchases

1353, Page 3

15.What is the company’s State of Incorporation/Formation?

16.What is the company’s State of Domicile/Residence?

17.When was the company incorporated/formed?

18.When did the company’s business begin (if different than incorporation/formed)?

19.Organization Type (check one)

Individual

Limited Liability Company

S-Corporation

Other:

C-Corporation

Partnership

20.

Federal Tax Return Type (check one)

 

 

 

 

 

 

 

 

 

 

1040, Schedule C or E

 

1120S, S-Corporation

 

1065, Partnership

 

1120, Corporation

 

 

 

 

 

 

 

 

 

Form 990-T

 

Other Form

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

None, related entity files. Check Return Type of related entity above and list FEIN:

 

 

 

 

 

 

 

 

 

 

21.

If your company is a member of a UBG, enter the Designated Member FEIN. (Refer to RAB 2013-1 for definitions of a UBG

Designated Member.)

 

 

 

 

 

 

 

 

 

 

1041, Fiduciary

Certification

I declare, under penalty of perjury, that the information provided in this questionnaire and any attachments is, to the best of my knowledge, true,

correct and complete (If prepared by a person other than an officer, partner or owner of the business, this declaration is based on all information of

which you have knowledge).

Preparer’s Signature

Date

Print or Type Name and Title

Telephone Number

Mailing Address (if different than address on Page 1)

Email Address

Mail To:

For U.S. Mail (Including Certified/Registered)

Michigan Department of Treasury

Discovery and Tax Enforcement Division

PO Box 30140

Lansing MI 48909

Table 1

Business Activities Which Create Nexus

Inspect dealer inventories, review customer displays and shelving or replace stale product

Provide transportation services or provide shipping information and/or coordinate deliveries

Conduct seminars

Perform managerial or research activities, or lease employment or personnel services

Meet with customers to determine user satisfaction, or maintain display room or sample

Pick up or replace damaged, defective or returned property, or repossess property

Sell additional service contracts

Perform computer data processing

Provide private investigation, protection, patrol, watchman or armored car services

Perform other types of services than those listed

Secure deposits for sale

For Courier Delivery Service

Michigan Department of Treasury

Discovery and Tax Enforcement Division

7285 Parsons Drive

Dimondale MI 48821

Table 2

Real and Tangible Personal Property Held in Michigan

Which Create Nexus

Repair shop, parts department or warehouse

Office equipment or fixtures of any kind

Employment office or purchasing office

Mobile office, meeting place for directors, or in-home office (which is used as business address, location to receive callers, store inventory, or where office expenses are paid, reimbursed or supplied by your company)

Retail outlet

Motor store(s) (trucks with driver sales person)

Motor vehicles of any kind

Telephone answering service

Stock of goods (including consignment)

Tools and dies at suppliers

Real property or fixtures to real property of any kind

For a more complete explanation of Michigan’s Sales, Use, and Corporate Income Tax nexus standards, refer to Treasury’s Web site: www.michigan.gov/taxes.

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1. It's important to complete the form 1353 online correctly, therefore pay close attention when filling out the sections containing these specific blank fields:

Filling in section 1 in mi nexus online

2. The next step is to fill out these fields: during the tax year, Describe nature of activity, or more days, or more days, or more days, or more days, Property within Michigan The, Enter periods, Affiliates within Michigan The, Enter periods, The cumulative gross receipts from, Enter periods, The total cumulative gross, Enter periods, and Economic Presence Check all that.

mi nexus online conclusion process shown (step 2)

3. The following part is considered pretty easy, Enter calendar years, Has gross receipts of or more per, Enter calendar years, The company has an ownership or, Enter the calendar years, STOP, and If any of lines through are - every one of these form fields needs to be filled in here.

Stage number 3 of filling out mi nexus online

4. To go forward, your next section involves typing in a few blanks. Included in these are Page Check all that apply to, Sale of property, Indicate type of property, Real, Tangible Personal, Intangible, Rental Property whether property, Performance of Services, Financial Institution Refer to MCL, Insurance Company Refer to MCL, Protected Activities PL Indicate, Solicit sales to purchasers in, Enter periods, Additional comments, and Unprotected Activities PL, which you'll find essential to carrying on with this document.

Step no. 4 of filling out mi nexus online

5. Since you come near to the completion of the file, there are several extra things to do. Notably, Maintain occupy own lease or use, Provide customers with any kind of, Sale of intangible property within, Make repairs or provide, Conduct training courses seminars, Attend andor participate at a, Maintain a sample or display room, Consign stock of goods or other, Pick up damaged goods using, Enter periods, Additional Comments, Do the Companys employees approve, Yes enter periods, The company has filed the, and None should all be filled out.

Part no. 5 in filling in mi nexus online

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