Michigan Department of Treasury
163 (Rev. 07-19)                                                                                                                              Reset Form
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” field, 
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
Effective Date of Discontinuance REMINDER: If discontinuing a business, the business owner is obligated to timely file all final returns for the year. If 
                                 discontinuing a business on behalf of a deceased taxpayer, a copy of the death certificate is required with this form.
  Close Entire Business          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 “Effective Date of Discontinuance” field at left. Do not complete Part 4.
                                 Effective Date of Partial Business Sale (mm/dd/yyyy)
  Sell Part of Business
                                 Effective 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
Effective Date of Change (mm/dd/yyyy)        Complete this section if the business is to remain open and only specific 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 Identification Number. Enter correct FEIN at right.                        Correct FEIN
  NOTE: IRS written verification is required to change account numbers; include verification with this document.
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 different 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, Officers, Partners or Representatives for the business, go to mto.treasury.michigan.gov.