Michigan Department of Treasury
163 (Rev. 07-19)
Notice of Change or Discontinuance
Use this form only if you discontinued or made changes to your business. Complete all sections that apply. Changes provided on this
form may also be completed electronically at mto.treasury.michigan.gov. If using this form, sign and mail to: Michigan Department of
Treasury, Registration Section, PO Box 30778, Lansing MI 48909.
PART 1: BUSINESS INFORMATION
Business Name (required) Account Number (FEIN or TR No.) required Business Phone Number
PART 2: BUSINESS NAME/ADDRESS CHANGES
Check all boxes that apply below. If reporting a discontinued business, check “Change Legal Address” below, complete the “New Legal Address” eld,
and complete Part 3 as applicable.
New Business Name
Change Business Name
New Legal Address (If a discontinued business, enter contact address for all business-related correspondence)
Change Legal Address
New Mailing Address
Change Mailing Address
PART 3: BUSINESS SALE OR CLOSURE
Eective Date of Discontinuance
REMINDER: If discontinuing a business, the business owner is obligated to timely le all nal returns for the year. If
discontinuing a business on behalf of a deceased taxpayer, a copy of the death certicate is required with this form.
With the exception of IFTA, Motor Fuel, and Tobacco Tax, checking this box registers a discontinuance of all Michigan
taxes related to this business. Complete the “Eective Date of Discontinuance” eld at left. Do not complete Part 4.
Close Entire Business
Eective Date of Partial Business Sale (mm/dd/yyyy)
Sell Part of Business
Eective Date of Entire Business Sale (mm/dd/yyyy)
Sell Entire Business
Buyer Name Buyer FEIN (if known)
Buyer Address (if known)
PART 4: ADDING OR DELETING A TAX TYPE
Eective Date of Change (mm/dd/yyyy)
Complete this section if the business is to remain open and only specic taxes need to be added or
deleted from the business registration.
ADD DEL ADD DEL ADD DEL ADD DEL
Sales Tax Corporate Income Tax Michigan Business Tax Use Tax
Payroll/Pension Withholding Tax
— To add this tax, complete an “Application for Registration” (Form 518).
To add/delete Tobacco Products Tax licenses, call 517-636-4630. To add/delete IFTA licenses, call 517-636-4580. To add/delete Motor Fuel Tax
licenses, call 517-636-4600.
PART 5: OTHER BUSINESS CHANGES OR INFORMATION — Check all that apply.
Seasonal Open Date Seasonal Close Date
Change status to a seasonal business. Enter month numerically (for example, 08 for August).
NAICS Code
Add or update NAICS code. Go online to https://www.census.gov/eos/www/naics/ for codes.
Number of Business Locations
Change the number of business locations in Michigan. Enter updated number at right.
Change or correct Federal Employer Identication Number. Enter correct FEIN at right.
NOTE: IRS written verication is required to change account numbers; include verication with this document.
Correct FEIN
PART 6: CERTIFICATION — ALL FIELDS BELOW MUST BE COMPLETED
I declare under penalty of perjury that the information on this form and attachments is true and complete to the best of my knowledge. I understand
that by signing this form, I am certifying that I am authorized to make these changes on behalf of the business.
Taxpayer Name (required) Taxpayer Title (required)
Taxpayer Signature (required) Date (mm/dd/yyyy)
• Attach to this form additional information and any relevant documentation explaining other changes (e.g. mergers and name changes)
to your business. If this business was changed to a dierent ownership (LLC, Limited Partnership, Sole Proprietor, Corporation, or
Partnership) you must complete a new Registration for Michigan Taxes (Form 518), available at www.michigan.gov/taxes.
• To add or remove Owners, Ocers, Partners or Representatives for the business, go to mto.treasury.michigan.gov.
