Blank Michigan 4652 Form

1. What is the purpose of the Michigan 4652 form?

   The Michigan 4652 form is used to report State 9-1-1 and Emergency 9-1-1 Charges collected by service suppliers. This form ensures that these charges are reported accurately and submitted to the Michigan Department of Treasury within the required timeframe. It is essential for maintaining compliance with Public Act 32 of 1986, which governs the collection and remittance of these charges.

2. Who needs to file the Michigan 4652 form?

   Any business or service supplier that collects State 9-1-1 and Emergency 9-1-1 Charges from customers must file this form. This includes Commercial Mobile Radio Service (CMRS) suppliers and resellers who offer prepaid services. It is important for these entities to ensure that they are accurately reporting the charges they collect from their customers.

3. When is the Michigan 4652 form due?

   The completed Michigan 4652 form must be submitted to the Michigan Department of Treasury within 30 days after the close of each quarter. This means that if you collect charges during the first quarter (January to March), you must submit the form by the end of April. Timely submission is crucial to avoid potential penalties or compliance issues.

4. How do I calculate the charges reported on the form?

   The form has designated sections for calculating State 9-1-1 Charges and Emergency 9-1-1 Charges. In Part 2, you will report the total charges collected from service users. This includes the first 10 access points or lines billed at the full rate and any additional access points billed at a reduced rate. Part 3 focuses on Emergency 9-1-1 Charges collected from prepaid customers, allowing you to choose between two calculation methods. Detailed instructions are provided on the form to assist you in these calculations.

5. What should I do if I have questions about the form?

   If you encounter any questions or need assistance while filling out the Michigan 4652 form, you can contact the Michigan Department of Treasury at (517) 636-4730. They can provide guidance and clarify any uncertainties regarding the form or the charges you are required to report.

6. How should I submit the completed Michigan 4652 form?

   You should return the completed form to the Michigan Department of Treasury at the following address: P.O. Box 30427, Lansing, Michigan 48909-7927. Payments for the charges can be made via Electronic Funds Transfer (EFT) or by check. If you choose to pay by check, ensure that it is made payable to the State of Michigan and includes your Federal Employer Identification Number (FEIN) along with the notation “911 Charges” on the front.

Filling out the Michigan 4652 form can be straightforward, but many people make common mistakes that can lead to delays or issues. One frequent error is failing to include the Federal Employer Identification Number (FEIN). This number is essential for identifying your business, and without it, your submission may be rejected.

Another mistake is not reporting the correct filing period. It's crucial to ensure that you select the right quarter and year. If you accidentally choose the wrong period, it could complicate your accounting and lead to penalties.

Many people overlook the importance of providing accurate contact information. Ensure that the contact person's name and telephone number are correct. This information is vital for any follow-up questions or clarifications the Treasury may have.

When calculating the State 9-1-1 Charges, errors in the math can lead to incorrect totals. Double-check your calculations in Sections A and B. It’s easy to miscalculate the number of access points or the total charges, which can impact your final submission.

Some individuals fail to include all necessary access points or lines when reporting. Remember, the first ten lines are charged at a full rate, while any additional lines are billed at a reduced rate. Missing any of these can affect the overall amount due.

Additionally, people sometimes forget to carry over totals correctly. In the summary section, make sure that you add up the totals from the previous sections accurately. A simple addition error can lead to significant discrepancies.

Another common oversight is not retaining the allowable amount. If you are using the Type II calculation method, remember to calculate and subtract the 2% retention from the total Emergency 9-1-1 Charges due. This step is often missed, leading to an inflated amount due.

Lastly, don’t forget to sign and date the form. This certification is essential, as it confirms that the information provided is accurate to the best of your knowledge. Without a signature, the form will not be processed.

By being aware of these common mistakes, you can ensure that your Michigan 4652 form is filled out correctly, helping you avoid delays and potential penalties.

The Michigan 4652 form is essential for reporting State and Emergency 9-1-1 Charges. However, several other documents are often used in conjunction with it to ensure compliance and proper reporting. Below is a list of related forms and documents that may be necessary.

• Form 1040: This is the standard individual income tax return form used by residents to report their annual income to the IRS. It is crucial for individuals who may have additional income from 9-1-1 services.
• Form W-2: Employers use this form to report wages paid to employees and the taxes withheld. This may be relevant for businesses involved in providing 9-1-1 services.
• Form 1099: This form is used to report various types of income other than wages, salaries, and tips. It is important for contractors or freelancers who may receive payments related to 9-1-1 services.
• Form 941: Employers file this quarterly form to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. It is relevant for businesses collecting 9-1-1 charges.
• Form 990: Nonprofit organizations must file this form to report their financial information to the IRS. Nonprofits providing emergency services may need this document.
• Form 1120: Corporations use this form to report their income, gains, losses, deductions, and credits. It is essential for corporate entities involved in the 9-1-1 service sector.
• Business License: A legal document issued by a government authority that allows individuals or companies to conduct business in a particular area. This is necessary for any business offering 9-1-1 services.
• Sales Tax License: This license permits businesses to collect sales tax on taxable sales. It may be required for businesses that charge for 9-1-1 services.
• Emergency Response Plan: A document outlining the procedures to follow in case of an emergency. This is crucial for businesses involved in emergency services to ensure proper responses.

These documents play a significant role in the proper management and reporting of 9-1-1 charges. Ensure you have all necessary forms in order to comply with state regulations and maintain accurate records.

The Michigan 4652 form serves a specific purpose in reporting State 9-1-1 and Emergency 9-1-1 charges. However, several other documents share similarities in their structure and function. Here are five such documents:

• IRS Form 941: This form is used by employers to report income taxes, Social Security tax, and Medicare tax withheld from employee's paychecks. Like the Michigan 4652, it requires detailed account information and is submitted quarterly. Both forms emphasize accuracy and timely submission to avoid penalties.
• State Sales Tax Return: Businesses use this document to report sales tax collected from customers. Similar to the Michigan 4652, it involves calculating totals over a specified period and requires submission to the state treasury. Both forms help ensure compliance with state revenue regulations.
• Form 1099-MISC: Used to report miscellaneous income, this form shares a focus on accurate reporting of financial transactions. Like the Michigan 4652, it necessitates detailed information about the payer and payee, ensuring transparency in financial dealings.
• Form W-2: This form reports wages paid to employees and the taxes withheld. Both the W-2 and Michigan 4652 require precise calculations and must be filed annually or quarterly, respectively, to provide a clear financial picture to the state.
• State Unemployment Tax Form: Employers submit this document to report unemployment taxes owed. Similar to the Michigan 4652, it involves tracking and reporting amounts collected over a specific timeframe, ensuring that employers meet their obligations to the state.

When filling out the Michigan 4652 form, attention to detail is crucial. Here are ten essential do's and don'ts to guide you through the process:

• Do read the instructions carefully before starting.
• Don't leave any sections blank; every part must be completed.
• Do use accurate figures for the charges collected.
• Don't mix up the State 9-1-1 Charges with Emergency 9-1-1 Charges.
• Do ensure the contact information is current and correct.
• Don't forget to calculate totals accurately; double-check your math.
• Do submit the form within 30 days of the quarter's end.
• Don't use outdated forms; always use the latest version available.
• Do keep a copy of the completed form for your records.
• Don't hesitate to call the provided number if you have questions.

Completing this form accurately and promptly is vital to comply with Michigan's regulations. Follow these guidelines to avoid any issues.

Understanding the Michigan 4652 form can be challenging due to various misconceptions. Here are seven common misunderstandings clarified:

• Only large businesses need to file the form. This is not true. Any business collecting State 9-1-1 and Emergency 9-1-1 Charges, regardless of size, is required to complete and submit the form.
• The form is only for landline services. In fact, the Michigan 4652 form applies to all service providers, including mobile and prepaid services, that collect these charges.
• Filing is optional. This is incorrect. Filing the Michigan 4652 form is mandatory for all service suppliers who collect these charges, and they must do so within 30 days of the end of each quarter.
• All charges collected can be retained by the service provider. Not quite. Only a small percentage, specifically 2% of the total collected, can be retained by the service provider. The rest must be submitted to the state.
• There is no deadline for filing. This is misleading. There is a strict deadline of 30 days after the end of each quarter to submit the form to avoid penalties.
• Emergency 9-1-1 Charges are the same as State 9-1-1 Charges. This is a misconception. While both are related to emergency services, they are calculated differently and have distinct reporting requirements on the form.
• Once filed, the method of calculation can be changed at any time. This is not accurate. After selecting a calculation method for Emergency 9-1-1 Charges, service providers must continue using that method for all future filings.

It is crucial for businesses to have a clear understanding of these points to ensure compliance and avoid potential issues with the Michigan Department of Treasury.

Here are some key takeaways about filling out and using the Michigan 4652 form:

• The form is used to report State 9-1-1 and Emergency 9-1-1 charges.
• It must be submitted to the Michigan Department of Treasury within 30 days after each quarter ends.
• Part 2 is for reporting State 9-1-1 charges collected from service users.
• Part 3 is for reporting Emergency 9-1-1 charges collected from prepaid customers.
• Make sure to include your Federal Employer Identification Number (FEIN) on the form.
• Calculate the total charges collected for the first 10 access points or lines in Section A.
• For additional access points beyond the first 10, use Section B to calculate charges at a reduced rate.
• CMRS suppliers must choose between Type I or Type II methods for calculating Emergency 9-1-1 charges.
• Retain 2% of the Emergency 9-1-1 charges if using the Type II calculation method.
• Payments can be made via Electronic Funds Transfer (EFT) or by check, with specific instructions provided.

Ensure all information is accurate and complete before submission to avoid penalties.