Michigan Form 165 is a form that taxpayers in the state of Michigan use to report their estimated tax liability. The form must be filed annually, and must be accompanied by the appropriate payment. Taxpayers who do not file or pay their estimated taxes may face penalties and interest. The form is available on the Michigan Department of Treasury website.
This knowledge will aid you to understand better the details of the michigan form 165 before you begin filling it out.
Question | Answer |
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Form Name | Michigan Form 165 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | michigan dept of treasury form 165, form 165 michigan, state michigan 165 form, michigan form 165 |
Michigan Department of Treasury 165 (Rev.
Annual Return for Sales, Use and Withholding Taxes
Taxpayer Name |
Account Number |
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Return Year |
Date Due |
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Amended Return
Amendment Date
File this return by February 28.
Do not use this form to replace a monthly or quarterly return.
A. Use Tax: Sales & Rentals |
B. Sales Tax |
Sales and Use Tax |
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6% |
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1. |
Gross sales (including sales by |
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Rentals of tangible property and accommodations |
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Communication services |
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4. Add lines 1, 2, and 3 |
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ALLOWABLEDEDUCTIONS |
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5a. |
Resale |
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b. Industrial processing or agricultural producing |
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c. Interstate commerce |
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d. Exempt services |
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e. Sales on which tax was paid to Secretary of State |
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f. Food for human/home consumption |
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g. Bad debts |
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h. Michigan motor fuel or diesel fuel tax |
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i. Other. Identify: ____________________________ |
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j. Tax included in gross sales (line 1) |
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k. Total allowable deductions. Add lines 5a - 5j |
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6. Taxable balance. Subtract line 5k from line 4 |
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.06 |
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Tax Rate |
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Gross tax due. Multiply line 6 by line 7 |
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9. |
Tax collected in excess of line 8 |
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10. |
Add lines 8 and 9 |
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11. |
TOTAL discount allowed (see instructions) |
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12. |
Total tax due. Subtract line 11 from line 10 |
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13. |
Tax payments in current year (after discounts) |
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1.
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5a.
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k. 6.
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13.
6%
X.06
Use Tax on Items Purchased for Business or Personal Use (see back)*
14. Enter your purchases taxable at the 6% rate |
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X .06= 14b. |
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15. Tax payments made in the current year |
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Withholding Tax |
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16. Gross Michigan payroll and other taxable compensation for the year |
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17. |
Number of |
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18. Total Michigan income tax withheld per |
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19. Total Michigan income tax withholding paid during current tax year |
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19. |
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Summary |
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20. |
Total sales, use and withholding taxes due. Add lines 12A, 12B, 14b and 18 |
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21. |
Total sales, use and withholding taxes paid. Add lines 13A, 13B, 15 and 19 |
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.......................22. If line 21 is greater than line 20, enter overpayment |
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23. Amount of line 22 to be credited to your account. |
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We will notify you when your credit is verified and available |
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.........................................24. Amount of line 22 to be refunded to you |
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25. If line 21 is less than line 20, enter balance due |
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26. If this return is filed late, enter penalty and interest. (See instructions.) |
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27. TOTAL PAYMENT DUE. Add lines 25 and 26. Make check payable to "State of Michigan." |
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Complete and sign the back of this return.
Form 165, Page 2
Account Name
Account Number
Type of Business Ownership (check one only)
Individual |
Michigan Corporation |
Trust or Estate (Fiduciary) |
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Husband - Wife |
Subchapter S |
Joint Stock Club or Investment Company |
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Partnership |
Professional |
Social Club or Fraternal Organization |
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Registered Partnership, Agreement Date: |
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Other (Explain) |
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Limited Partnership |
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Subchapter S |
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Limited Liability Company |
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Domestic (Michigan) |
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Professional |
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Foreign |
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Reason for Amending Return. Include your account number in the explanation.
Signature (you are required to complete all information requested below)
I declare under penalty of perjury that this return is true and complete to the best of my knowledge.
I authorize Treasury to discuss my return with my preparer. |
Yes |
No |
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Taxpayer's Signature |
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Taxpayer's Social Security Number |
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Telephone Number |
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Taxpayer's Title (Owner/Officer/Member/Manager/Partner) |
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Date |
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Print Name of Corporate Officer Responsible for Return |
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Telephone Number |
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I declare under penalty of perjury that this return is based
on all information of which I have any knowledge.
Preparer's Signature, Address, Telephone and Preparer's ID Number
Be Aware of Recent Changes in Postal Regulations When Mailing Your Tax Return
Effective May 2007, the U.S. Post Office calculates postage based on the weight, size and thickness of an envelope. Consult withthePostOfficebeforemailingtoavoiddelaysindelivery;itemswithinsufficientpostagewillbereturnedtothesenderby the Post Office.
If you are enclosing payment with your return: |
If you are not enclosing payment: |
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MAIL TO: Michigan Department of Treasury |
MAIL TO: |
Michigan Department of Treasury |
Department 78172 |
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Lansing, MI 48930 |
P.O. Box 78000 |
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Detroit, MI |
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*Use Tax on Items Purchased for Business or Personal Use
Use lines 14 and 15 to report purchases made for use in your business or for items removed from your inventory for personal or business use. Do not repeat the amounts from Column A, lines 1 - 4 here.
To check your Sales, Use and Withholding transactions and ask questions about
your account