Form165 Details

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.

QuestionAnswer
Form NameMichigan Form 165
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesmichigan dept of treasury form 165, form 165 michigan, state michigan 165 form, michigan form 165

Form Preview Example

Michigan Department of Treasury 165 (Rev. 7-08)

Annual Return for Sales, Use and Withholding Taxes

Taxpayer Name

Account Number

 

 

 

 

 

Return Year

Date Due

 

 

 

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

 

6%

 

 

 

 

 

 

1.

Gross sales (including sales by out-of-state vendors subject to use tax)

..1.

 

 

 

 

 

 

 

 

 

2.

Rentals of tangible property and accommodations

2.

 

 

 

 

 

 

3.

Communication services

3.

 

 

 

 

 

 

4. Add lines 1, 2, and 3

4.

 

 

 

 

 

 

 

ALLOWABLEDEDUCTIONS

 

 

 

 

 

 

 

 

 

5a.

Resale

5a.

 

 

 

 

 

 

b. Industrial processing or agricultural producing

b.

 

 

 

 

 

 

 

 

 

c. Interstate commerce

c.

 

 

 

 

 

 

d. Exempt services

d.

 

 

 

 

 

 

e. Sales on which tax was paid to Secretary of State

e.

 

 

 

 

 

 

f. Food for human/home consumption

f.

 

 

 

 

 

 

 

 

 

g. Bad debts

g.

 

 

 

h. Michigan motor fuel or diesel fuel tax

h.

 

 

 

 

 

 

i. Other. Identify: ____________________________

i.

 

 

 

 

 

 

j. Tax included in gross sales (line 1)

j.

 

 

 

 

 

 

k. Total allowable deductions. Add lines 5a - 5j

k.

 

 

 

 

 

 

6. Taxable balance. Subtract line 5k from line 4

6.

 

 

 

 

 

 

X

 

.06

7.

Tax Rate

7.

 

 

8.

Gross tax due. Multiply line 6 by line 7

8.

 

 

 

 

 

 

9.

Tax collected in excess of line 8

9.

 

 

 

 

 

 

10.

Add lines 8 and 9

10.

 

 

 

 

 

 

11.

TOTAL discount allowed (see instructions)

11.

 

 

 

 

 

 

12.

Total tax due. Subtract line 11 from line 10

12.

 

 

 

 

 

 

13.

Tax payments in current year (after discounts)

13.

 

 

 

1.

2.

3.

4.

5a.

b.

c.

d.

e.

f.

g.

h.

i.

j.

k. 6.

7.

8.

9.

10.

11.

12.

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

14a.

 

 

X .06= 14b.

 

 

15. Tax payments made in the current year

 

 

 

..................

15.

Withholding Tax

 

 

 

 

 

 

 

 

16. Gross Michigan payroll and other taxable compensation for the year

16.

17.

Number of W-2s, 1099s, and/or 4119 Forms enclosed

17.

 

 

 

 

 

 

 

18. Total Michigan income tax withheld per W-2s, 1099s and 4119 Forms

18.

19. Total Michigan income tax withholding paid during current tax year

................................................................

 

 

 

19.

Summary

 

 

 

 

 

 

 

 

20.

Total sales, use and withholding taxes due. Add lines 12A, 12B, 14b and 18

20.

21.

Total sales, use and withholding taxes paid. Add lines 13A, 13B, 15 and 19

21.

.......................22. If line 21 is greater than line 20, enter overpayment

22.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23. Amount of line 22 to be credited to your account.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

We will notify you when your credit is verified and available

23.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.........................................24. Amount of line 22 to be refunded to you

24.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25. If line 21 is less than line 20, enter balance due

 

 

 

 

25.

26. If this return is filed late, enter penalty and interest. (See instructions.)

26.

27. TOTAL PAYMENT DUE. Add lines 25 and 26. Make check payable to "State of Michigan."

27.

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)

Husband - Wife

Subchapter S

Joint Stock Club or Investment Company

Partnership

Professional

Social Club or Fraternal Organization

Registered Partnership, Agreement Date:

 

Other (Explain)

Limited Partnership

Non-Mich. Corporation

 

 

 

 

 

Subchapter S

 

 

Limited Liability Company

 

 

 

Domestic (Michigan)

 

 

 

Professional

 

 

 

Foreign (Non-Michigan)

 

 

 

 

 

 

 

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

 

 

 

 

 

 

Taxpayer's Signature

 

 

 

 

 

 

 

 

 

 

Taxpayer's Social Security Number

 

Telephone Number

 

 

 

 

(

)

 

 

Taxpayer's Title (Owner/Officer/Member/Manager/Partner)

 

Date

 

 

 

 

 

 

 

 

Print Name of Corporate Officer Responsible for Return

 

Telephone Number

 

 

 

 

(

)

 

 

 

 

 

 

 

 

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:

MAIL TO: Michigan Department of Treasury

MAIL TO:

Michigan Department of Treasury

Department 78172

 

Lansing, MI 48930

P.O. Box 78000

 

 

Detroit, MI 48278-0172

 

 

*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 on-line, visit www.michigan.gov/businesstax

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