2021 Form 5080, Page 2
Instructions for 2021 Sales, Use and Withholding
Taxes Monthly/Quarterly Return (Form 5080)
Form 5080 is available for submission electronically
using Michigan Treasury Online (MTO) at
mto.treasury.michigan.gov or by using approved tax
preparation software.
NOTE: The address field on this form is required to be
completed but will not be used to replace an existing valid
address for the purpose of correspondence or refunds.
Update address and other registration information using
MTO at mto.treasury.michigan.gov or mail a Notice of
Change or Discontinuance (Form 163).
IMPORTANT: This is a return for sales tax, use tax
and/or withholding tax. If the taxpayer inserts a zero on
or leaves blank any line reporting sales tax, use tax or
withholding tax, the taxpayer is certifying that no tax
is owed for that tax type. Only enter figures for taxes
the business is registered and/or liable for. If it is
determined that tax is owed the taxpayer will be liable for
the deficiency as well as penalty and interest. Complete
the Sales, Use and Withholding Taxes Monthly/Quarterly
and Amended Monthly/Quarterly Worksheet
(Form 5095, hereafter referred to as Worksheet 5095)
prior to completing this form.
PART 1: SALES AND USE TAX
Line 1a: Enter the amount from Worksheet 5095, line 4A.
Line 1b: Enter the amount from Worksheet 5095, line 4B.
Line 2a: Total Sales Tax. Negative figures are not allowed.
Enter gross sales minus allowable deductions, times 6%,
which is the amount from line 7A on Worksheet 5095.
Line 2b: Total Use Tax. Negative figures not allowed.
Enter total receipts from sales, rentals, and services, minus
allowable deductions, times 6%, which is the amount from
line 7B on Worksheet 5095.
Line 5: Total Discount Allowed for Timely Filing.
Discounts apply only to 2/3 (0.6667) of the sales and/or use
tax collected at the 6 percent tax rate. See below to calculate
the discount:
Monthly Filer
• If the tax is less than $9, calculate the discount by
multiplying the tax by 2/3 (.6667).
• If tax is $9 to $1,200 and paid by the 12th, or $9 to $1,800
and paid by the 20th, then enter $6.
• If the tax is more than $1,200 and paid by the 12th,
calculate discount using this formula:
(Tax x .6667 x .0075). The maximum discount is $20,000
for the tax period.
• If the tax is more than $1,800 and paid by the 20th,
calculate discount using this formula:
(Tax x .6667 x .005). The maximum discount is $15,000
for the tax period.
Quarterly Filer
• If the tax is less than $27, calculate the discount by
multiplying the tax by 2/3 (.6667).
• If tax is $27 to $3,600 and paid by the 12th, or $27 to
$5,400 and paid by the 20th, then enter $18.
• If the tax is more than $3,600 and paid by the 12th,
calculate discount using this formula:
(Tax x .6667 x .0075). The maximum discount is $20,000
for the tax period.
• If the tax is more than $5,400 and paid by the 20th,
calculate discount using this formula:
(Tax x .6667 x .005). The maximum discount is $15,000
for the tax period.
Accelerated Filer
• If the tax is paid by the 20th, calculate discount using this
formula: (Tax x .6667 x .005). No maximum discount
applies.
Credit Schedules
• E-file only credit schedules (Form 5083, 5085 and/or
5086) include specific discount calculations. See
respective schedule form instructions for more
information. If filing a credit schedule with a monthly/
quarterly return, calculate the allowable discount on sales
tax separate from the sales tax discount calculated on the
credit schedule. Sum both sales tax discount amounts and
enter on line 5 of this form.
PART 2: USE TAX ON ITEMS PURCHASED FOR
BUSINESS OR PERSONAL USE
Line 7: Carry amount from line 9 of the Worksheet 5095.
To determine use tax due from purchases and withdrawals,
multiply the applicable tax base by 6%.
PART 3: WITHHOLDING TAX
Line 8: Enter the total Michigan income tax withheld for the
tax period.
PART 4: TOTAL TAX/PAYMENT DUE
Line 9: If amount is negative, this is the amount available for
future tax periods (skip lines 10-14).
Line 10: Enter any payments submitted for this period prior
to filing the return or any overpayment from prior periods.
Liability minus prior/over payments for this period must
be greater than or equal to zero. When claiming a prior/
over payment, enter only the amount needed to pay the total
liability for this return. In the event an overpayment still
exists, declare it on the next return reporting a tax liability.
Line 14: Total Payment Due. Add lines 11, 12 and 13. Make
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.
