Get Michigan Form 1353

A person has nexus with Michigan if the person 1) is physically present in the state for more than one day, 2) actively solicits sales in Michigan and has gross receipts of $350,000 or more sourced to Michigan, or 3) has an ownership or beneficial interest in a flow-through entity (directly or indirectly through 1 or ...

23; Tax Returns Must Be Received by April 18, 2023. Michigan taxpayers can begin to file state individual income tax returns on Jan. 23, ing to the Michigan Department of Treasury. Individuals can file their state income tax return online, with a tax professional or by mailing in paper forms and documentation.

This program allows a person to voluntarily disclose a tax deficiency without imposition of penalties by the Department. Limitations to the lookback period are not allowed under this program.

Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited lookback period of four years without imposition of penalties, in exchange for future tax compliance.

States cannot just impose income tax on a business whenever they want to; first there has to be a connection, called nexus, between the business and the state. In many states, there will be income tax nexus if the business has substantial economic activity there. Most of the time, physical presence is not needed.

The Voluntary Disclosure Program gives out-of-state businesses who owe back taxes and haven't filed related returns the chance to come forward, file, and avoid penalties. You may apply anonymously. You only need to file as far back as six years.

The lookback is generally limited to the last four completed tax years for income taxes and the last 48 months for Sales, Use and Withholding based on the application date.