2019 Form 5080, Page 2
Instructions for 2019 Sales, Use and Withholding
Taxes Monthly/Quarterly Return (Form 5080)
NOTE: The address field on this form is required to be
Quarterly Filer
completed but will not be used to replace an existing valid
•
If the tax is less than $27, calculate the discount by
address for the purpose of correspondence or refunds.
multiplying the tax by 2/3 (.6667).
Update address and other registration information using
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Enter $18 if tax is $27 to $3,600 and paid by the 12th, or
Michigan Treasury Online (MTO) at mto.treasury.
$27 to $5,400 and paid by the 20th.
michigan.gov or mail a Notice of Change or Discontinuance
(For m 163).
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If the tax is more than $3,600 and paid by the 12th,
calculate discount using this formula:
IMPORTANT: This is a return for sales tax, use tax
(Tax x .6667 x .0075). The maximum discount is $20,000
and/or withholding tax. If the taxpayer inserts a zero on
for the tax period.
or leaves blank any line reporting sales tax, use tax or
withholding tax, the taxpayer is certifying that no tax
•
If the tax is more than $5,400 and paid by the 20th,
is owed for that tax type. Only enter figures for taxes
calculate discount using this formula:
the business is registered and/or liable for. If it is
(Tax x .6667 x .005). The maximum discount is $15,000
determined that tax is owed the taxpayer will be liable for
for the tax period.
the deficiency as well as penalty and interest. Complete
Accelerated Filer
the
Sales, Use and Withholding Taxes Monthly/Quarterly
•
If the tax is paid by the 20th, calculate discount using this
and Amended Monthly/Quarterly Worksheet
formula: (Tax x .6667 x .005). No maximum discount
(Form 5095, hereafter referred to as Worksheet
applies.
5095) prior to completing this form. Form 5080 is
Credit Schedules
available for submission electronically using MTO at
mto.treasury.michigan.gov or by using approved tax
•
E-file only credit schedules (Form 5083, 5085 and/or
preparation software.
5086) include specific discount calculations. See
respective schedule form instructions for more
PART 1: SALES AND USE TAX
information. If filing a credit schedule with a monthly/
Line 1a: Enter the amount from Worksheet 5095, line 4A.
quarterly return, calculate the allowable discount on sales
tax separate from the sales tax discount calculated on the
Line 1b: Enter the amount from Worksheet 5095, line 4B.
credit schedule. Sum both sales tax discount amounts and
Line 2a: Total Sales Tax. Negative figures are not allowed.
enter on line 5 of this form.
Enter gross sales minus allowable deductions times 6%,
which is the amount from line 7A on Worksheet 5095.
PART 2: USE TAX ON ITEMS PURCHASED FOR
BUSINESS OR PERSONAL USE
Line 2b: Total Use Tax. Negative figures not allowed.
Enter total receipts from sales, rentals, and services, minus
Line 7: Carry amount from line 13 of the Worksheet 5095.
allowable deductions, times 6%, which is the amount from
To determine use tax due from purchases and withdrawals,
line 7B on Worksheet 5095.
multiply the applicable tax base by 6%.
Line 5:
Total Discount Allowed. Discounts apply only
PART 3: WITHHOLDING TAX
to 2/3 (0.6667) of the sales and/or use tax collected at the 6
Line 8: Enter the total Michigan income tax withheld for the
percent tax rate. See below to calculate the discount:
tax period.
Monthly Filer
PART 4: TOTAL TAX/PAYMENT DUE
•
I
f the tax is less than $9, calculate the discount by
multiplying the tax by 2/3 (.6667).
Line 9: If amount is negative, this is the amount available for
•
En
ter $6 if tax is $9 to $1,200 and paid by the 12th, or $9
future tax periods (skip lines 10-14).
to $1,800 and paid by the 20th.
Line 10: Enter any payments submitted for this period prior
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I
f the tax is more than $1,200 and paid by the 12th,
to filing the return or any overpayment from prior periods.
calculate discount using this formula:
Liability minus prior/over payments for this period must
(Tax x .6667 x .0075). The maximum discount is $20,000
be greater than or equal to zero. When claiming a prior/
for the tax period.
over payment, enter only the amount needed to pay the total
liability for this return. In the event an overpayment still
•
I
f the tax is more than $1,800 and paid by the 20th,
exists, declare it on the next return reporting a tax liability.
calculate discount using this formula:
(Tax x .6667 x .005). The maximum discount is $15,000
Line 14:
Total Payment Due. Add lines 11, 12 and 13. Make
for the tax period.
check payable to the “State of Michigan.” Write the account
number, “SUW Monthly/Quarterly”
and the return
period on the check. Do not pay if the amount due is less
than $1.
