Michigan E-file Authorization for Business Taxes MI-8879 (OBSOLETE)

E-file Authorization for Business Taxes MI-8879 (OBSOLETE)
4763, 2016 Michigan e-file Authorization for Business Taxes MI-8879
Michigan Department of Treasury
4763 (Rev. 12-16), Page 1

2016 MICHIGAN e-file Authorization for Business Taxes MI-8879
Do not send this form to the Michigan Department of Treasury. Keep this form for your records. See instructions.

MM-DD-YYYY

Return is for calendar year 2016 or for tax year beginning:

MM-DD-YYYY

and ending:

Company Name

Federal Employer Identification Number (FEIN)

PArT 1: TAx reTurN INforMATIoN — The taxpayer should obtain and keep a copy of the return.
Corporate Income Tax (CIT) or Michigan Business Tax (MBT) Annual return
1.
2.
3.

Tax due ..............................................................................................................................................................
Credit forward ....................................................................................................................................................
Refund ...............................................................................................................................................................

00
00
00

1.
2.
3.

PArT 2: offICer or PArTNer DeClArATIoN AND e-fIle AuTHorIzATIoN
I declare, under penalty of perjury, that I am an officer or partner of the above company and that I have examined a copy of my electronic
business tax return and accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and
complete. I further declare that the amounts in Part 1 above are the amounts from my electronic business tax return. I consent to allow
my intermediate service provider (ISP), transmitter, or electronic return originator (ERO) to send my return to the IRS and subsequently
by the IRS to the Michigan Department of Treasury. I also consent to the Michigan Department of Treasury sending my ERO, transmitter,
and/or ISP an acknowledgment of receipt of transmission and an indication of whether the return is accepted or rejected.
PIN Authorization (Check one box only)
I authorize the identified ERO Firm to enter or generate my
PIN as my authorization for my tax year 2016 electronically
filed tax return. (The ERO must complete Part 3.)

ERO Firm Name

I will enter my PIN as my authorization for my tax year 2016
electronically filed tax return.

PIN (Enter five numbers, but do not enter all zeros)

Authorized Signature for Tax Matters

Date

Authorized Signer’s Name (print or type)

Title

PArT 3: eleCTroNIC reTurN orIGINATor (ero) AND PrePArer DeClArATIoN
I declare, under penalty of perjury that I have reviewed the above taxpayer’s return, accompanying schedules and statements and that the
entries on this form are complete and correct to the best of my knowledge, either as the ERO, ISP or Paid Preparer. If I am only an ISP, I
understand that I am not responsible for reviewing the taxpayer’s return. I declare however, that this form accurately reflects the data on
the return. I have obtained the taxpayer’s signature on this form before transmitting this return to the IRS and subsequently by the IRS to
the Michigan Department of Treasury. I have provided the taxpayer with a copy of all forms and information to be filed with the IRS and the
Michigan Department of Treasury. I have followed all other requirements described in Publication 3112, IRS e-file Application and Participation,
Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns, and any requirements
specified by the Michigan Department of Treasury.
ERO Signature

Date

Firm Name (or name of ERO, if self-employed)

FEIN or PTIN

Address

City

State

ZIP Code

If I also am the Paid Preparer, I declare under penalty of perjury that I have examined the above taxpayer’s return and accompanying
schedules and statements and to the best of my knowledge, they are true, correct and complete. This declaration is based on all information
of which I have knowledge.
Preparer’s Signature

Date

Preparer’s Name (print or type)

FEIN or PTIN

Address

City

State

ZIP Code

4763, Page 2

Instructions for Michigan e-file Authorization for Business Taxes MI-8879
Purpose
The Michigan e-file Authorization for Business Taxes MI-8879
is the declaration document and signature authorization for a
State Standalone (unlinked) return. If you e-file your Michigan
return as a Fed/State (linked) return, Michigan will accept the
federal signature method. If you e-file your Michigan return as
State Standalone, the self-select PIN and the MI-8879 must be
used to sign your return. Do not send this form to the Michigan
Department of Treasury unless requested to do so.
You must complete your business tax return before completing
the MI-8879. The MI-8879 must be complete before the
taxpayer, electronic return originator (ERO) or preparer signs
it.

When and How to Complete
Use the chart below to determine when and how to complete
MI-8879.
fIlING MeTHoD

MI-8879
requIreMeNT

The federal return was
e-filed and the Michigan
return was linked to the
federal submission.

Do not complete MI-8879.

The Michigan return was
e-filed as a State Standalone
submission (unlinked) and
the taxpayer has authorized
the tax preparer to enter the
self-select PIN.

Complete MI-8879.
Tax preparers should
retain the document for six
years and provide a copy
to the taxpayer.

The Michigan return was
e-filed as a State Standalone
submission (unlinked) and
the taxpayer enters the selfselect PIN.

Complete MI-8879
and provide a copy to
the taxpayer.

Filing your Michigan
Business Tax online and
entering your self-select
PIN.

Complete MI-8879
and retain with your tax
return records for six
years.

ero/Tax Preparer responsibilities
The ERO will:
1. Enter the name(s) and Federal Employer Identification
Number (FEIN) of the taxpayer at the top of the form.
2. Complete Part 1 using the amounts (zeros may be entered
when appropriate) from the taxpayer’s 2016 tax return.
3. Enter or, if authorized by the taxpayer, generate the
taxpayer’s PIN and enter it in the boxes provided in Part 2.

4. Enter, on the authorization line in Part 2, the ERO firm name
(not the name of the individual preparing the return) if the ERO
is authorized to enter the taxpayer’s PIN.
5. After completing Parts 1, 2 and 3, give the taxpayer the
MI-8879 for completion and review. This can be done in
person or by using the U.S. mail, a private delivery service,
e-mail or an Internet Web site.
6. Provide the taxpayer with a copy of the signed MI-8879
for their records. Provide a corrected copy of the MI-8879
if changes are made to the return, (for example, based on
taxpayer review).
7. Sign the form, using a rubber stamp, mechanical device, or
computer software program.
8. If the ERO makes changes to the electronic return after the
MI-8879 has been signed by the officer or partner, whether it
was before the return was transmitted or if the return was
rejected after transmission, the ERO must have the officer
or partner sign a corrected MI-8879 if the refund or tax due
amount differs from the amount of the electronic return by
more than $25.
You must receive the completed and signed MI-8879 from the
taxpayer before the electronic return is transmitted. Do not
send the MI-8879 to the Treasury unless requested to do so.
The MI-8879 may be kept electronically in accordance with
record keeping guidelines established by the IRS.

Taxpayer responsibilities
Taxpayers have the following responsibilities:
1. Verify the accuracy of the prepared business tax return.
2. Check the appropriate box in Part 2 to authorize the ERO to
enter or generate their PIN or to enter their own PIN.
3. Indicate or verify their PIN when authorizing the ERO to
generate it (the PIN must be five numbers other than all zeros).
4. Sign and date the MI-8879.
5. Return the completed MI-8879 to the ERO by hand delivery,
U.S. mail, private delivery service, or fax. The return will not
be transmitted until the ERO receives the signed MI-8879.
6. Retain a copy of the MI-8879 with their return. Do not send
the MI-8879 to the Michigan Department of Treasury unless
requested to do so.