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Oakland Michigan online Form 8453-F: What You Should Know

If the MI-8453 is used for a direct mail (non-e-filing) return, then you can upload the return to the Misfile website using a form 4478. The Misfile program will mail you the MI-8453 file. Note: If you use a direct mail return, the address to which your tax return/e-file information is to be sent depends on whether you use the direct mail mode or the online e-filing mode: To use the direct mail or the online e-filing mode If you choose a direct mail or online e-filing mode, you must use the correct address for mailing the return. The MI-8453 file is mailed to your county of residence. Direct mail returns are mailed to the address of the person who signed the return (the return author) and if the person receiving the return is filing on behalf of the same taxpayer as the author of the original return. There is a special option for mailing by e-filing if you are filing on behalf of the same taxpayer as the author of the original return. The MI-8453 file is mailed to the tax preparer (or you) and must contain the author of the original return (the filer), along with the information from the return. If you use the direct mail mode and a tax preparer files the return, it is mailed to the address of the taxpayer(s) who used the direct mail mode form. The MI-8453 file is mailed to the address of the taxpayer(s) who used the direct mail mode form. The direct mail return is to the address of the taxpayer(s) who filed the direct mail return. All returns need to contain the information from the return and the direct mail return, if the return is e-filed. (Note: If the return is e-filed, the direct mail return and the tax return need to be sent to the same address. You cannot use the direct mail return of an e-filing return and the direct mail return of a regular tax return. You must send a direct mail return to the address of the taxpayer(s) who filed the original. If it has been mailed by an e-filing return, the e-file return also needs to be sent to the same address.

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