Get Michigan Sales And Use Tax Return Form

Form 5080/5081 are the monthly, quarterly, and annual forms filed by businesses operating in Michigan. These forms are combined returns, meaning they include payroll withholdings alongside sales tax reporting.

MBT Details The Michigan Business Tax (MBT), which was signed into law by Governor Jennifer M. Granholm July 12, 2007, imposes a 4.95% business income tax and a modified gross receipts tax at the rate of 0.8%.

You must file a Michigan return if you file a federal return or your income exceeds your Michigan exemption allowance. A return must be filed even if you do not owe Michigan tax.

What is the Michigan Form 5081? Taxpayers who withheld Michigan income tax on a 1099 form (1099- MISC, 1099-NEC, 1099-R, etc.) must report the income and the withholding on the Sales, Use, and Withholding Taxes Annual Return (Form 5081) and send a copy of the 1099 form directly to Treasury.

Monthly Filer If the tax is more than $1,200 and paid by the 12th, calculate discount using this formula: (Tax x . 6667 x . 0075). The maximum discount is $20,000 for the tax period.

File online – File online at the Michigan Department of Treasury. You can remit your payment through their online system. File by mail – You can use Form 5080 and file and pay through the mail, though this form is only applicable for monthly or quarterly filers. AutoFile – Let TaxJar file your sales tax for you.

How to file Form 5080? Form 5080 is available for submission electronically using Michigan Treasury Online (MTO) at mto.treasury.michigan.gov or by using approved tax preparation software.

Monthly returns: Forms and payments (if applicable) are due on the 15th day of the month following the month in which the tax was withheld. Quarterly returns: Forms and payments (if applicable) are due on the 15th day of the month following each quarter.