Content Overview
The Michigan Department of Treasury Form 4652 is an important document for businesses that collect State 9-1-1 and Emergency 9-1-1 Charges. This form ensures that these charges are reported accurately and submitted in a timely manner. Businesses must complete the form within 30 days after the end of each quarter. It includes various sections where you will report the State 9-1-1 Charges collected from service users and the Emergency 9-1-1 Charges collected from prepaid customers. The form is divided into parts that guide you through the necessary calculations, including the total charges for the first ten access points and any additional lines. Additionally, it outlines the methods for calculating Emergency 9-1-1 Charges for Commercial Mobile Radio Service (CMRS) suppliers or resellers, allowing them to choose between two calculation methods. At the end of the form, there is a certification section, where you confirm that the information provided is accurate. Completing this form correctly is vital for compliance with state regulations and ensures that essential emergency services continue to be funded effectively.
Misconceptions
Misconceptions about the Michigan 4652 form can lead to confusion for those responsible for filing. Here are six common misunderstandings:
- It is only for large businesses. Many believe that only large companies need to file this form. In reality, any service provider collecting State 9-1-1 and Emergency 9-1-1 charges must complete the form, regardless of size.
- Filing is optional. Some individuals think that submitting the form is optional. However, it is mandatory for businesses that collect these charges to report them to the Michigan Department of Treasury within 30 days after each quarter.
- Only one section needs to be filled out. There is a misconception that only one part of the form is necessary. In fact, both Part 2 and Part 3 must be completed if applicable, as they pertain to different types of charges collected.
- There is no penalty for late submission. Some believe that there are no consequences for late filings. However, late submissions can result in penalties, making timely filing crucial.
- All collected charges go to the service provider. Many think that the entire amount collected can be retained by the service provider. In reality, only a small percentage (2%) can be retained, with the rest required to be sent to the state.
- Emergency 9-1-1 charges are the same for all customers. There is a belief that all customers pay the same Emergency 9-1-1 charge. This is incorrect, as the charge can vary based on the calculation method selected by the service provider, either Type I or Type II.
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Key takeaways
When filling out and using the Michigan 4652 form, it’s important to keep the following key points in mind:
- Timely Submission: Ensure that the completed form is submitted to the Michigan Department of Treasury within 30 days of the close of each quarter. Delays can lead to penalties.
- Accurate Reporting: Use Part 2 to report State 9-1-1 Charges collected from service users and Part 3 for Emergency 9-1-1 Charges from prepaid customers. Each section has specific calculations, so double-check your numbers.
- Choose Your Calculation Method: If you are a Commercial Mobile Radio Service (CMRS) supplier or reseller, select either the Type I or Type II method for calculating Emergency 9-1-1 Charges. Once chosen, stick with that method for all future filings.
- Payment Instructions: Payments can be made via Electronic Funds Transfer (EFT) or by check. If paying by check, write your Federal Employer Identification Number (FEIN) and “911 Charges” on the front to ensure proper processing.
Common mistakes
When filling out the Michigan 4652 form, it's essential to be careful and thorough. Here are seven common mistakes people make:
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Incorrect Business Information:
Providing the wrong business name or address can lead to processing delays. Always double-check these details.
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Missing Federal Employer Identification Number (FEIN):
For businesses, not including the FEIN can result in rejection of the form. Make sure this number is accurate and visible.
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Wrong Filing Period:
Selecting the incorrect filing period can cause confusion and potential penalties. Verify that the chosen period matches your reporting.
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Errors in Calculating Charges:
Miscalculating the total State 9-1-1 Charges collected is a frequent mistake. Take your time to ensure all figures are correct.
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Neglecting to Report All Access Points:
Failing to include all access points or lines billed can lead to underreporting. Review your records carefully.
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Not Following Calculation Method:
CMRS suppliers must consistently use the same calculation method for Emergency 9-1-1 Charges. Switching methods can complicate filings.
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Forgetting to Sign the Form:
Submitting the form without a signature can delay processing. Always ensure that the form is signed and dated before submission.
By avoiding these mistakes, you can help ensure that your Michigan 4652 form is processed smoothly and efficiently.
Similar forms
The Michigan 4652 form is designed for reporting State and Emergency 9-1-1 charges. Several other documents share similarities with this form in terms of purpose, structure, or reporting requirements. Here are five such documents:
- IRS Form 941: Like the Michigan 4652, this form is used for reporting taxes collected from employees. Both require periodic submission and detail specific calculations related to the amounts collected.
- State Sales Tax Return: This document serves to report sales tax collected by businesses. Similar to the Michigan 4652, it includes sections for calculating total charges and determining the amount due to the state.
- Form 990: Non-profit organizations use this form to report financial information to the IRS. Both documents require detailed reporting of collected amounts and are subject to specific deadlines.
- State Unemployment Insurance Report: Employers submit this report to detail unemployment insurance contributions. Both forms require accurate calculations of charges and timely submission to the relevant authority.
- North Carolina Hold Harmless Agreement: When participating in various activities, consider utilizing the specific Hold Harmless Agreement template to ensure legal protection against liabilities.
- Monthly Utility Billing Statement: Utility companies use this document to report charges to customers. Similar to the Michigan 4652, it includes itemized charges and a total amount due for payment.