Michigan Form C 3204 – Fill Out and Use This PDF

The Michigan C 3204 form, designated by the Michigan Department of Treasury, is an Annual Return for Sales, Use, and Withholding Taxes, used by businesses to report and remit taxes owed to the state. This comprehensive document captures a range of financial activities over the fiscal year, including gross sales, rentals, and various deductions, making it crucial for tax compliance. To ensure you meet your legal obligations and avoid penalties, ensure your Michigan C 3204 form is accurately filled out by clicking the button below.

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Michigan Form C 3204 PDF Details

The Michigan C 3204 form, officially known as the Annual Return for Sales, Use, and Withholding Taxes, plays a vital role for businesses operating within the state. Updated by the Michigan Department of Treasury, this document encapsulates the essence of complying with state tax regulations by facilitating the annual reporting of sales, use, and withholding taxes. Designed to streamline the tax reporting process, it categorizes taxes into distinct sections: Sales and Use Tax, and Withholding Tax. Each category demands details such as gross sales, taxable sales, allowable deductions, and the total tax due. Notably, the form emphasizes the need for accuracy with deductions and exemptions, underscoring items like resale, industrial processing, and interstate commerce, among others. The completion and submission of this form have strict deadlines, typically by February 28th following the tax year, or within 30 days if a business discontinues operation. Moreover, the form includes provisions for calculating taxes on purchases made for business or personal use, further emphasizing its comprehensive nature. This pivotal document ensures that businesses not only comply with tax laws but also optimize their tax responsibilities through eligible deductions and credits.

Question	Answer
Form Name	Michigan Form C 3204
Form Length	2 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	30 sec
Other names	state of michigan fillable tax forms, 2002, 15a, preparer

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Michigan Dept. of Treasury, 165, formerly C-3204 (Rev. 10/00)

ANNUAL RETURN FOR SALES, USE AND WITHHOLDING TAXES

Place Label from Your Coupon Book Here or Enter Taxpayer Name	Account Number

	Return Year	Date Due*

Do not use this form to replace a monthly or quarterly return.

File this return by February 28

*If your business is discontinued during the year, this					A. Use Tax: Sales & Rentals										B. Sales Tax
return is due 30 days after the business is discontinued.					A. Use Tax: Sales & Rentals										B. Sales Tax
					6%		4%				6%							4%
Sales and Use Tax
Sales and Use Tax
1.	Gross sales (including sales by out-of-state
	vendors subject to use tax)	1.								1.
	vendors subject to use tax)	1.								1.
2.	Rentals of tangible property and accommodations .	2.								2.
3.	Communications services	3.								3.
4.	Add lines 1, 2 and 3	4.	4				4			4.	4						4
			4				4				4						4

	ALLOWABLE DEDUCTIONS
	ALLOWABLE DEDUCTIONS
5a.	Resale	5a.								5a.


b.	Industrial processing or agricultural producing	b.								b.


c.	Interstate commerce	c.								c.



d.	Exempt services	d.								d.
d.	Exempt services	d.								d.
e.	Sales on which tax was paid to Secretary of State ....	e.								e.
e.	Sales on which tax was paid to Secretary of State ....	e.		4			4			e.	4						4
f.	Food for human/home consumption	f.								f.
f.	Food for human/home consumption	f.								f.
g.	Bad debts	g.								g.
g.	Bad debts	g.								g.
h.	Michigan motor fuel or diesel fuel tax	h.								h.
i.	Other. Identify: ____________________________	i.								i.
i.	Other. Identify: ____________________________	i.								i.
j.	Tax included in gross sales (line 1)	j.								j.
j.	Tax included in gross sales (line 1)	j.		4			4			j.	4						4
k.	Total allowable deductions. Add lines 5a - j	k.								k.


6.	Taxable balance. Subtract line 5k from line 4	6.	4				4			6.	4						4
			4				4				4						4
					X	.06		X	.04				X			.06		X	.04
7.	Tax Rate	7.			X	.06		X	.04	7.			X			.06		X	.04
8.	Gross tax due. Multiply line 6 by line 7	8.	4				4			8.	4						4



			4				4				4						4
9.	Tax collected in excess of line 8	9.								9.
9.	Tax collected in excess of line 8	9.								9.
10.	Add lines 8 and 9	10.								10.
10.	Add lines 8 and 9	10.								10.
11.	TOTAL discount allowed (see instructions)	11.		4			4			11.	4						4
11.	TOTAL discount allowed (see instructions)	11.		4			4			11.	4						4
12.	Net tax due. Subtract line 11 from line 10	12.								12.
12.	Net tax due. Subtract line 11 from line 10	12.								12.
13.	Sales tax license fee (due with annual return)	13.								13.
14.	Tax payments in current year (after discounts)	14.	4				4			14.	4						4
			4				4				4						4

Use Tax on Items Purchased for Business or Personal Use (see back)
15.	Enter your purchases taxable at the 6% rate				415a.							X .06=				15b.
15.	Enter your purchases taxable at the 6% rate				415a.							X .06=				15b.
16.	Tax payments made in the current year					.................................................................								416.
16.	Tax payments made in the current year													416.
Withholding Tax
17.	...........................................................................Gross Michigan payroll and other taxable compensation for the year													417.
17.														417.
18.	Number of W2s enclosed				18.
18.	Number of W2s enclosed				18.
19.	Total Michigan income tax withheld per W2s													419.


20.	Total Michigan income tax withholding paid during current tax year													420.
20.														420.
Summary
21.	Total sales, use and withholding taxes due. Add lines 12A and B (both rate columns), 13B, 15b and 19													21.
21.														21.
22.	Total sales, use and withholding taxes paid. Add lines 14A and B (both rate columns), 16 and 20													22.
22.														22.
23.	If line 22 is greater than line 21, enter overpayment				4 23.
24.	Amount of line 23 to be credited to your account.
24.	Amount of line 23 to be credited to your account.
	We will notify you when your credit is verified and available				4 24.
					4 24.
25.	Amount of line 23 to be refunded to you				4 25.
25.	Amount of line 23 to be refunded to you				4 25.
26.	If line 22 is less than line 21, enter balance due													426.


27.	If this return is filed late, enter penalty and interest. (See instructions.)													427.
27.														427.
28.	TOTAL PAYMENT DUE. Add lines 26 and 27. Make checks payable to "State of Michigan."													428.
28.														428.

Complete and sign the back of this return

www.treasury.state.mi.us

Type of Business Ownership (check one only)

Individual

Husband - Wife

Partnership

Registered Partnership, Agreement Date:

Limited Partnership

Limited Liability Company

Domestic (Michigan)

Professional

Foreign (non-Michigan)

Michigan Corporation

Subchapter S

Professional

Non-Mich. Corporation Subchapter S

Trust or Estate (Fiduciary)

Joint Stock Club or Investment Company Social Club or Fraternal Organization Other (Explain)

Signature

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. Do not discuss my return with my preparer.

Taxpayer's Signature

Taxpayer's Social Security Number	Telephone Number
	(	)

Taxpayer's Title	Date

I declare, under penalty of perjury, that this return is based on all information of which I have any knowledge.

Preparer's Signature, Address and Phone and ID Number

If you are enclosing payment with your return, MAIL TO: Sales, Use and Withholding Taxes

Michigan Department of Treasury

Lansing, MI 48922

If your return is for a refund, credit or has no tax due, MAIL TO: Sales, Use and Withholding Taxes

Michigan Department of Treasury

Lansing, MI 48930

*Use Tax on Items Purchased for Business or Personal Use

Use lines 15 and 16 to report purchases made for use in your business or for items removed from your inventory for personal use. Do not repeat the amounts from Column A, lines 1 - 4 here.

Michigan Form C 3204 – Fill Out and Use This PDF

Michigan Form C 3204 PDF Details

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