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The Michigan 151 form serves as a vital tool for individuals and businesses seeking representation in tax, benefit, or debt matters before the State of Michigan. This form allows taxpayers to appoint a representative, whether an individual, firm, or organization, to act on their behalf, ensuring that their interests are effectively communicated and protected. It is essential for those who wish to authorize someone to inspect confidential information, make oral or written presentations, sign returns, enter agreements, and receive important correspondence. Moreover, taxpayers can also use this form to revoke or modify any existing powers of attorney, providing a clear and organized way to manage their representation. By completing the Michigan 151 form, individuals can navigate complex tax issues with the support of a trusted representative, making the process less daunting. Before filling out the form, it is advisable to read the accompanying instructions carefully to ensure all necessary information is provided accurately.

Sample - Michigan 151 Form

Michigan Department of Treasury and Bureau of Workers' & Unemployment Compensation (BW&UC) 151 (Rev. 5-03)

Power of Attorney Authorization

Issued under authority of the Revenue Act. Filing is voluntary.

Complete this form if you wish to appoint someone to represent you to the State of Michigan on tax, benefit or debt matters, or if you wish to revoke or change your current power of attorney representation. Read the instructions on page 2 before completing this form.

PART 1: TAXPAYER INFORMATION

Taxpayer Name and Address (include spouse's name if joint return)

If a business, enter DBA, trade or assumed name.

 

 

 

 

 

Telephone Number

 

Fax Number

 

 

 

 

 

FEIN or Treasury Account No.

Unemployment Compensation Account No.

 

 

 

 

 

Taxpayer SSN

Spouse SSN

E-mail Address

 

 

 

 

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES

Your authorized representative may be an organization, firm, or individual. If your representative is not an individual, designate a contact person. Submit a separate form for each representative.

Representative Name and Address

Contact Name (if applicable)

E-mail Address

 

 

 

 

Telephone Number

Fax Number

 

 

 

 

Beginning Authorization Date (mm/dd/yyyy)

Ending Authorization Date (mm/dd/yyyy) *

 

 

 

PART 3: TYPE OF AUTHORIZATION

GENERAL AUTHORIZATION

Authorizes my representative to: (1) inspect or receive confidential information, (2) represent me and make oral or written Treasury BW&UC** presentations of fact and or argument, (3) sign returns, (4) enter into agreements, and (5) receive mail (includes forms,

billings, and payment notices). This authorization applies to all tax/non-tax matters and for all years or periods

 

 

LIMITED AUTHORIZATION

Section A - Treasury

 

Section B - BW&UC**

 

 

 

 

 

 

 

 

All

 

Only as

 

All

Only as

 

 

 

 

 

 

 

 

 

 

 

 

Select the type of authorization by checking the appropriate boxes in

Tax/Nontax

Specified

 

Tax/Nontax

Specified

 

 

 

Section A and Section B.

Matters

 

Below

 

Matters

Below

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Inspect or receive confidential information

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Represent me and make oral or written presentation of fact or argument

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Sign returns

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Enter into agreements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

Receive mail (includes forms, billings and payment notices)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type of Tax (Income, Unemployment, Sales, Student Loan, etc.)

Type of Form (MI-1040, BW&UC, etc.) or Assessment

No.

 

 

 

 

Year(s) or Period(s)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION

Treasury BW&UC**

CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier powers of attorney, except those attached, on file for the same tax/non-tax matters and years or periods covered by this Power of Attorney.

REVOKE PREVIOUS AUTHORIZATION: I revoke all powers of attorney submitted and will represent myself in all tax matters. Attach copies of any Powers of Attorney that will remain in effect concurrent with this new authorization.

PART 5: TAXPAYER'S SIGNATURE

If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney.

Signature

Name or Title Printed or Typed

Date

 

 

 

Spouse's Signature

Name or Title Printed or Typed

Date

 

 

 

*If no Ending Authorization Date is provided, the above-named representative will be authorized to represent you until you notify the Michigan Department of Treasury or Bureau of Workers' & Unemployment Compensation (BW&UC) in writing that this Power of Attorney is revoked.

** Bureau of Workers' & Unemployment Compensation is abbreviated throughout this form as BW&UC.

Instructions for Power of Attorney Authorization (Form 151)

Complete and file a Power of Attorney Authorization (Form 151) if you wish to appoint an individual, firm, or organization as your representative in tax or debt matters before the State of Michigan. Failure to complete this form will prohibit Treasury or the Bureau of Workers’ & Unemployment Compensation (BW&UC) from discussing or releasing your tax return/tax return information with or to another person including your spouse.

PART 1: TAXPAYER INFORMATION

Enter the taxpayer’s name, address, telephone number, fax number, and e-mail address (if applicable). If the taxpayer is a business operatingunderanothername,entertheDBA,tradeorassumedname. Enter the Social Security number(s), federal employer identification number (FEIN) or other account number, whichever applies. Also enter the UC employer number if this power of attorney applies to any state unemployment matters. If spouses are designating the same representative, enter the spouse’s name, address (if different) and Social Security number.

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES

You must submit a separate form for each representative. Enter the authorized representative’s telephone number, fax number, and e-mail address (if applicable). If your representative is not an individual, designate a contact person. Indicate the beginning and ending dates of authorization.

PART 3: TYPE OF AUTHORIZATION

Check the GeneralAuthorization box to allow your representative to act on your behalf to do all of the following: (1) inspect and receive confidential information, (2) represent you and make oral or written presentations of act and/or argument, (3) sign returns,

(4)enter into agreements, and (5) receive all (includes forms, billings, and payment notices. This authorization applies to all tax/non-tax matters and for all years or periods.

You may restrict your representative’s authorization to act on your behalf by checking the Limited Authorization box, and checking the appropriate boxes in Section A and/or B. To limit the authorization for specific tax matters, check the appropriate “Only as Specified Below” boxes, and indicate the type of tax, type of form, and years/periods for which you are granting authorization in the space provided.

Check this box if your representative is authorized to:

1.Inspect or receive confidential information

2.Represent you and make oral or written presentation of fact or argument.

3.Sign tax returns.

4.Enter into agreements (such as payment plans).

5.Receive mail.

PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION

Unless otherwise specified, this Power of Attorney Authorization replaces or revokes any previous power of attorney authorizations on file with the Michigan Department of Treasury or the Bureau of Worker’s & Unemployment Compensation for the same tax matters identified on this form.

You must identify any previous authorizations that are to remain in effect, and attach a copy of the authorizations to this form when filed.

PART 5: TAXPAYER SIGNATURE

You and your spouse, if a joint return, must sign and date the form.

FILING

Except as noted below, mail this form to the Registration Section. Treasury will forward your form to BW&UC.

Customer Contact Center

Registration Section

Michigan Department of Treasury

P.O. Box 30477

Lansing, MI 48909-7977

If the Michigan Accounts Receivable Collection System (MARCS) has requested you to file this form, mail your completed form and any attachments to:

MARCS

P.O. Box 30158

Lansing, MI 48909-7658

If a district office representative has requested you to file this form, mail it to that representative.

If the Treasury Collection Division has requested you to file this form, mail it to:

Collection Division

Michigan Department of Treasury

P.O. Box 30199

Lansing, MI 48909

If BW&UC has asked you to file this form, mail it to:

BW&UC Tax Office

P.O. Box 8068

Royal Oak, MI 48068-8068

Or fax to: 313-456-2130 (for BW&UC only)

If you are an individual taxpayer (not representing a business), mail this form to:

Customer Contact Center Individual Correspondence Section Michigan Department of Treasury Lansing, MI 48922

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Form Information

Fact Name Details
Form Title Michigan Department of Treasury and Bureau of Workers' & Unemployment Compensation (BW&UC) 151
Form Purpose This form allows individuals to appoint a representative for tax, benefit, or debt matters before the State of Michigan.
Governing Law Issued under the authority of the Revenue Act.
Filing Status Filing this form is voluntary.
Taxpayer Information Includes name, address, telephone number, and Social Security numbers for taxpayers and spouses.
Representative Information Must provide contact details for the authorized representative and specify authorization dates.
Types of Authorization Includes general authorization for all tax matters or limited authorization for specific issues.
Change of Representation This form replaces all earlier powers of attorney unless specified otherwise.
Signature Requirement Both taxpayer and spouse must sign if filing a joint return.
Filing Instructions Mail the completed form to the appropriate department based on the request or situation.

Detailed Guide for Filling Out Michigan 151

Filling out the Michigan 151 form is a straightforward process. This form allows you to appoint someone to represent you in tax or debt matters with the State of Michigan. After completing the form, it needs to be mailed or faxed to the appropriate department, depending on your situation.

  1. Gather Required Information: Collect your personal details, including your name, address, and Social Security number. If applicable, gather your spouse's information and any business names.
  2. Complete Part 1 - Taxpayer Information: Fill in your name, address, telephone number, fax number, and email address. If you are a business, include the DBA or trade name. Enter your FEIN or Treasury Account number and Unemployment Compensation Account number if relevant.
  3. Complete Part 2 - Representative Information: Provide the representative's name, address, email, telephone number, and fax number. If your representative is an organization, include a contact person's name. Specify the beginning and ending authorization dates.
  4. Complete Part 3 - Type of Authorization: Choose between General Authorization or Limited Authorization. If you select Limited, check the appropriate boxes for the specific authorizations you want to grant.
  5. Complete Part 4 - Change in Power of Attorney Representation: Indicate if this form replaces any previous powers of attorney. If you are revoking previous authorizations, state that clearly and attach any relevant documents.
  6. Complete Part 5 - Taxpayer's Signature: Sign and date the form. If it’s a joint return, your spouse must also sign and date it.
  7. Mail or Fax the Form: Send the completed form to the appropriate address based on your situation, as specified in the instructions. Make sure to keep a copy for your records.

Obtain Answers on Michigan 151

  1. What is the Michigan 151 form?

    The Michigan 151 form, officially known as the Power of Attorney Authorization, allows individuals or businesses to appoint a representative to act on their behalf regarding tax, benefit, or debt matters with the State of Michigan. This form is issued by the Michigan Department of Treasury and the Bureau of Workers' & Unemployment Compensation (BW&UC) and is a voluntary filing.

  2. Who can I appoint as my representative?

    You have the option to appoint an individual, firm, or organization as your representative. If your representative is not an individual, it's important to designate a contact person. Each representative requires a separate form, so be sure to complete one for each person or entity you wish to authorize.

  3. What types of authorizations are available?

    The Michigan 151 form offers two types of authorization: General Authorization and Limited Authorization. A General Authorization allows your representative to perform a wide range of actions on your behalf, including:

    • Inspecting or receiving confidential information
    • Making oral or written presentations
    • Signing tax returns
    • Entering into agreements
    • Receiving mail related to your tax matters

    On the other hand, Limited Authorization allows you to specify certain actions or types of taxes for which your representative is authorized to act.

  4. How do I revoke a previous Power of Attorney?

    If you wish to revoke a previous Power of Attorney, you can do so by completing the Michigan 151 form. This form will replace all earlier powers of attorney for the same tax matters, unless you specify otherwise. Additionally, you may need to attach copies of any Powers of Attorney that you want to remain in effect.

  5. What information do I need to provide?

    When completing the Michigan 151 form, you'll need to provide detailed information, including:

    • Your name, address, and contact information
    • Your representative's name and contact information
    • The type of authorization you are granting
    • Specific tax matters or periods, if applicable

    Accurate information is crucial, as it ensures that your representative can effectively act on your behalf.

  6. Where do I file the Michigan 151 form?

    The filing location for the Michigan 151 form depends on your specific situation. Generally, you would mail it to the Customer Contact Center at the Michigan Department of Treasury. However, if you received a request from a specific division, such as the Michigan Accounts Receivable Collection System (MARCS) or the Bureau of Workers' & Unemployment Compensation, you should send it to the address provided in that request.

  7. What happens if I do not file this form?

    If you do not complete and file the Michigan 151 form, the Michigan Department of Treasury and BW&UC will be unable to discuss or release your tax information to anyone else, including your spouse. This could hinder your ability to receive assistance or representation regarding your tax matters.

Common mistakes

Filling out the Michigan 151 form can be straightforward, but many people make common mistakes that can lead to delays or complications. One frequent error is failing to provide complete taxpayer information. It’s essential to include not only your name and address but also the correct Social Security number and any applicable business identification numbers. Omitting any of this information can cause the form to be rejected or processed incorrectly.

Another common mistake is not specifying the representative's information accurately. If you are appointing someone to represent you, make sure to include their full name, address, and contact details. Some individuals forget to designate a contact person if the representative is an organization. This oversight can lead to confusion about who is authorized to act on your behalf.

Many people also struggle with the authorization dates. It’s crucial to fill in both the beginning and ending authorization dates. If you leave the ending date blank, the representative may be authorized indefinitely, which can create issues later on. Always double-check that these dates are clear and correctly formatted.

Another mistake occurs in the section regarding the type of authorization. Some individuals select the wrong boxes or fail to check any at all. Be sure to indicate whether you want a general or limited authorization. If you choose limited, specify the types of tax matters clearly. Failing to do so can limit your representative's ability to assist you effectively.

In addition, people often forget to sign the form. Both the taxpayer and, if applicable, the spouse must sign and date the document. A missing signature can halt the processing of your request entirely. Always review the form to ensure all required signatures are present.

Lastly, many individuals neglect to follow the mailing instructions carefully. Each situation may require sending the form to a different address, depending on the nature of the request. Make sure you know where to send your form to avoid unnecessary delays. If you are unsure, it is worth taking the time to verify the correct mailing address before sending your submission.

Documents used along the form

The Michigan 151 form is an important document for anyone looking to appoint a representative for tax or debt matters. Along with this form, there are several other documents that may be necessary to ensure a smooth process. Below is a list of commonly used forms that often accompany the Michigan 151 form.

  • Form MI-1040: This is the Michigan Individual Income Tax Return. Taxpayers use it to report their income and calculate their tax liability. It is essential for individuals filing their state taxes.
  • Form BW-2: This form is used for reporting wages and taxes withheld for unemployment compensation. Employers must file it to ensure accurate reporting of employee earnings and contributions.
  • Form 1040: This is the federal individual income tax return. It is required for reporting personal income to the IRS. Many taxpayers also file this form to comply with both federal and state tax obligations.
  • Form 1099: This form reports various types of income other than wages, salaries, and tips. It is often used by independent contractors and freelancers to report earnings to the IRS and state tax authorities.

Understanding these forms can help you navigate your tax responsibilities more effectively. Make sure to gather all necessary documents to streamline the process and avoid any potential issues with your filings.

Similar forms

  • IRS Form 2848 - Power of Attorney and Declaration of Representative: Similar to the Michigan 151 form, this IRS form allows taxpayers to appoint a representative to act on their behalf regarding federal tax matters. It includes sections for taxpayer and representative information, as well as the scope of authority granted.

  • California Form 3520 - Power of Attorney: This form serves a similar purpose in California, allowing individuals to appoint someone to represent them in tax matters before the California Franchise Tax Board. It also requires specific information about the taxpayer and the representative.

  • New York State Form POA-1 - Power of Attorney: This form allows New York residents to designate a representative for tax matters. Like the Michigan 151 form, it includes sections for authorizing different types of representation and revoking previous powers of attorney.

  • Florida Form DR-835 - Power of Attorney: In Florida, this form grants authority to a representative for tax-related issues. It outlines the scope of representation and requires taxpayer information, similar to the Michigan 151 form.

  • Texas Form 05-102 - Power of Attorney: This Texas form permits taxpayers to appoint a representative for tax matters. It includes sections for specifying the type of authorization and revoking prior powers of attorney, paralleling the structure of the Michigan 151 form.

  • Illinois Form CRT-1 - Power of Attorney: Illinois taxpayers can use this form to authorize a representative for tax matters. It includes provisions for detailing the scope of representation, akin to the Michigan 151 form.

  • Ohio Form IT 1040 - Power of Attorney: This form allows Ohio residents to appoint a representative for state tax purposes. It shares similarities with the Michigan 151 form in its layout and the information required from both the taxpayer and the representative.

  • Pennsylvania Form REV-677 - Power of Attorney: This form is used by Pennsylvania taxpayers to designate a representative for tax matters. It includes sections for the taxpayer's information and the scope of authority, much like the Michigan 151 form.

  • Virginia Form 760 - Power of Attorney: Virginia residents can use this form to authorize someone to act on their behalf for state tax matters. It follows a similar format to the Michigan 151 form, including sections for revocation of previous authorizations.

  • Massachusetts Form M-2848 - Power of Attorney: This form allows Massachusetts taxpayers to appoint a representative for tax-related issues. Its structure and requirements for information closely resemble those of the Michigan 151 form.

Dos and Don'ts

When filling out the Michigan 151 form, it’s important to follow certain guidelines to ensure your submission is accurate and effective. Here are nine things to keep in mind:

  • Do read the instructions thoroughly before starting the form.
  • Do provide complete and accurate taxpayer information, including names and addresses.
  • Do submit a separate form for each representative you wish to authorize.
  • Do specify the beginning and ending dates for the authorization.
  • Do sign and date the form to validate your request.
  • Don’t leave any sections blank; incomplete forms may be rejected.
  • Don’t forget to include your spouse’s information if filing jointly.
  • Don’t mix up the mailing addresses; send the form to the correct department based on your situation.
  • Don’t use outdated forms; ensure you are using the latest version of the Michigan 151 form.

By adhering to these guidelines, you can help ensure that your Power of Attorney Authorization is processed smoothly and efficiently.

Misconceptions

Understanding the Michigan 151 form is essential for anyone looking to appoint a representative for tax or debt matters. However, several misconceptions often arise regarding its use and implications. Here are seven common misunderstandings:

  • Filing the form is mandatory. Many believe that submitting the Michigan 151 form is required by law. In reality, filing this form is voluntary. You only need to complete it if you wish to appoint someone to represent you.
  • Only individuals can be appointed as representatives. Some people think that only individuals can serve as representatives. However, the form allows for organizations or firms to be designated as well.
  • One form is sufficient for multiple representatives. A common misconception is that a single form can cover multiple representatives. In fact, you must submit a separate Michigan 151 form for each representative you wish to authorize.
  • Once submitted, the authorization is permanent. Many individuals assume that once they file the form, the authorization remains indefinitely. This is incorrect; you can revoke or change the authorization at any time by submitting a new form.
  • Authorization is limited to tax matters only. Some people believe that the form is only applicable to tax issues. In truth, the Michigan 151 form can also be used for matters related to debt and benefits.
  • Only the taxpayer needs to sign the form. A misconception exists that only the taxpayer's signature is necessary. If the taxpayer is filing jointly with a spouse, both must sign the form for it to be valid.
  • The form can be submitted without specific dates. Some think that they can leave the authorization dates blank. However, if no ending date is provided, the representative will remain authorized until you formally revoke the power of attorney.

Addressing these misconceptions can help taxpayers navigate the process more effectively and ensure their interests are properly represented.

Key takeaways

Here are some important points to remember when filling out and using the Michigan 151 form:

  • Purpose of the Form: Use this form to appoint a representative for tax, benefit, or debt matters in Michigan.
  • Voluntary Filing: Completing the Michigan 151 form is optional, but necessary if you want someone else to handle your tax issues.
  • Complete Taxpayer Information: Provide your name, address, and any applicable identification numbers. Include your spouse's details if filing jointly.
  • Representative Details: Fill in the representative's name and contact information. If the representative is an organization, include a contact person.
  • Authorization Type: Choose between general or limited authorization. General allows broad representation, while limited specifies certain tax matters.
  • Changes and Revocations: This form can replace previous powers of attorney. Clearly indicate if you wish to revoke any prior authorizations.
  • Signatures Required: Both you and your spouse must sign the form if filing jointly. Ensure that the signatures are dated.
  • Filing Instructions: Mail the completed form to the appropriate address, depending on your situation. Follow specific instructions if requested by a district office or the Collection Division.