Tax & Accounting Blog

Hurry! Michigan Tax Amnesty ends June 30, 2011

Indirect Tax, ONESOURCE, Sales and Use Tax June 3, 2011

Has your company failed to file sales tax returns in Michigan or are you delinquent in paying past sales or use taxes?

The state of Michigan is offering a tax amnesty program that will run through June 30, 2011.  The 2011 Amnesty program is limited to tax periods ending on or before  December 31, 2009, and local taxes are excluded from the program.  In addition, companies that are eligible to enter into a voluntary disclosure agreement (a current non-filer in Michigan that has not been previously contacted) with the state or that are the subject of a current tax-related Michigan Court of Claims case or criminal investigation, are not eligible for the amnesty program.  However, if you are under audit, for instance, this is a great opportunity for your company to pay the tax and interest and avoid having to pay any civil or criminal penalties.

The complete amnesty application (Form 3855) must be postmarked by June 30, 2011, along with full payment of the sales or use taxes, plus interest, in order to be eligible.  A copy of the application can be found here:  Michigan Amnesty Application.