What Is Form MI-8453 and Who Needs to File It?
Learn about Form MI-8453, its purpose, who must file it, and the steps for submission and post-filing adjustments.
Form MI-8453 is a key document in the Michigan tax filing process, serving as a declaration of accuracy and authenticity for electronic submissions. It ensures all reported information aligns with the state’s requirements.
Purpose of MI-8453
Form MI-8453 confirms the electronic filing of Michigan state tax returns and bridges digital submission with taxpayer acknowledgment. By requiring a physical signature, it provides an extra layer of verification to counter digital fraud and identity theft.
The form also ensures compliance with Michigan tax regulations by capturing details not included in the electronic submission, such as supporting documents or additional information. This comprehensive approach reduces errors or omissions that could lead to audits or penalties.
Who Needs To File
Taxpayers who file Michigan state tax returns electronically must complete MI-8453. This applies to individual taxpayers and tax preparers handling electronic submissions for clients. The form ensures all parties acknowledge the accuracy of the transmitted information.
Businesses in Michigan, including corporations and partnerships, are also required to file MI-8453 when e-filing state tax returns. Additionally, taxpayers claiming specific credits or deductions requiring supplementary documentation must file the form to affirm that all necessary information has been submitted.
Required Signatures
Signatures on Form MI-8453 certify that the information provided is accurate and complete. Taxpayers and preparers legally affirm the validity of the data and acknowledge the consequences of false reporting, such as penalties or legal action.
In electronic filing, the signature requirement deters unauthorized submissions by linking the taxpayer to the electronic data. Michigan law mandates that the signed form be retained for three years, providing a safeguard in case of audits or discrepancies.
Submitting the Form
Once completed and signed, Form MI-8453 does not need to be sent to the Michigan Department of Treasury unless specifically requested. Taxpayers or preparers should securely retain the form for their records, ensuring it can be provided if needed during audits or inquiries.
To protect sensitive information, the form should be stored securely, either digitally with encryption or physically in a locked location. Proper storage helps prevent identity theft or unauthorized access.
Adjusting Information After Filing
If errors or omissions occur, corrections must be made directly to the associated tax return, not Form MI-8453. Taxpayers must file an amended Michigan tax return using Form MI-1040X to revise reported figures like income, deductions, or credits. Supporting documentation must accompany the amended return to substantiate changes.
Amended returns must generally be filed within four years of the original deadline. If the amendment results in a refund, it must also be submitted within this timeframe. Taxpayers should ensure consistency between state and federal filings, as changes to Michigan returns may require a federal amended return (Form 1040-X) to avoid discrepancies and potential audits.