Michigan Form 518 — Registration for Michigan Taxes

Get the blank Form 518 (PDF)  ·  Checked line by line against the official Michigan form, last verified September 16, 2026  ·  How we verify

What is Form 518?

Any business that will collect Michigan sales tax, owe use tax, withhold Michigan income tax from employees, or pay Michigan unemployment insurance needs a registered account before it starts. Form 518 is the single registration booklet that covers all of these Sales, Use, and Withholding (SUW)-related accounts at once, rather than requiring a separate application for each tax type.

The booklet collects identifying business information once, then lets the business check every tax type it needs to register for — a sole proprietor who will both make taxable sales and hire employees checks boxes for both sales tax and withholding on the same form.

Who Must File Michigan Form 518?

Any new business that will make taxable retail sales, owe Michigan use tax, withhold Michigan income tax from employees or pension distributions, or become liable for Michigan unemployment insurance registers using Form 518 — regardless of entity type: sole proprietorship, partnership, LLC, corporation, or S-corp.

Remote sellers who exceed Michigan’s economic nexus threshold and marketplace facilitators also register, even without a physical presence in the state.

An existing business adding a new tax obligation — for example, a business that starts hiring employees and now needs to withhold — also uses Form 518 (or the online equivalent) to add that registration to its account.

How to File Michigan Form 518

• Online (recommended): Create or log into a Michigan Treasury Online (MTO) account and complete the registration electronically — typically processed within about 48 hours, with the license printable directly from MTO once approved.
• By mail: Complete the paper Form 518 booklet and mail it in — allow 4 to 6 weeks for processing, with the license mailed to the business’s legal address.
• Gather in advance: legal business name and any DBA, FEIN (or SSN for a sole proprietor), entity type, Michigan business and mailing addresses, phone and email, business start date in Michigan, NAICS code, responsible-party information (name, title, address, SSN/ITIN), and estimated monthly sales or payroll.

When Is Michigan Form 518 Due?

• Before the taxable activity begins. Register before making a first taxable sale or paying a first wage subject to Michigan withholding.
• Withholding specifically: Treasury recommends submitting the registration about six weeks before the first payroll with Michigan withholding, to allow processing time.
• No annual renewal: once registered, a Michigan sales tax license does not need to be renewed or repurchased each year.

Where to Mail Michigan Form 518

Paper applications are mailed to: Michigan Department of Treasury, PO Box 30778, Lansing, MI 48909 (fax: 517-763-0278). Registering online through Michigan Treasury Online avoids mailing entirely and is significantly faster.

How to Complete Michigan Form 518 Line by Line

Reason for registering. Check every reason that applies — new business, adding a tax type to an existing account, change of ownership, and so on. Most applicants check more than one box.

Company name and FEIN. Enter the owner’s name if a sole proprietorship (with the business or DBA name on the next line), or the legal entity name for any other structure, along with the FEIN (or SSN if no FEIN has been obtained).

Legal address. The street address where the business’s books and records are kept for audit purposes — not necessarily the mailing address.

NAICS code. The North American Industry Classification System code that best describes the business’s primary activity.

Responsible party information. Full name, title, address, and SSN or ITIN for each owner, partner, member, or corporate officer responsible for the business.

Tax type registration. Check each Michigan tax the business needs to register for — sales tax, use tax, employer withholding, and/or unemployment insurance — and, for sales and use tax and withholding, indicate the estimated amount expected to be remitted each month, which determines the required filing frequency (monthly, quarterly, or annual).

Common Mistakes to Avoid

• Waiting until after the first sale or payroll to register. Registration should be completed before the taxable activity begins, and withholding registration ideally about six weeks ahead.
• Registering by paper when speed matters. Online registration through MTO is typically processed in about 48 hours versus 4 to 6 weeks by mail.
• Underestimating monthly tax liability, which can assign the wrong filing frequency and require a later correction.
• Missing the NAICS code or using an inaccurate one, which can misclassify the business for statistical and audit purposes.
• Not registering for every applicable tax type at once — a business that will both sell taxable goods and hire employees should register for sales tax and withholding together, not in separate later applications.

Frequently Asked Questions

Is there a fee to register for a Michigan sales tax license? No. There is no application fee and no renewal fee, whether registering online or by paper.

How long does registration take? About 48 hours online through Michigan Treasury Online, or 4 to 6 weeks by mailing the paper Form 518.

Do I need to register before I make my first sale? Yes — register before the taxable activity begins, not after.

What if I only need to register for withholding, not sales tax? Form 518 covers each tax type separately — check only the boxes that apply to your business, such as withholding alone.

Does my sales tax license expire? No. Once issued, it does not need annual renewal, though the business must still register any new tax type it becomes liable for.

Final Review Before Filing

• All reasons for registering are checked, not just the first one that applies.
• FEIN (or SSN), legal name, and NAICS code are entered correctly.
• Every responsible party is listed with complete identifying information.
• Every applicable tax type — sales, use, withholding, unemployment — is checked, not just one.
• Estimated monthly amounts are realistic, since they set the filing frequency.
• Registration is submitted before the first taxable sale or payroll — about six weeks ahead for withholding.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.