Wayne Michigan Form 9297 2017-2025

Wayne Michigan Form 9297: What You Should Know

Notice Letter, 5–11–02 – 8:45 am; 8:45 am. Michigan Dept. of Treasury Division of Treasury, Treasurer (Treasury Department) Dear ________________________, In accordance with the Treasury Directive ‑ Directive 2003/541 ‑ entitled “Guidance for the Development and Management of Payment Agreements with the Small Business Administration (SMSA‑)‑, I provide the following guidance for small business owners with regard to the Small Business Administration (SBA) Payment and Collection Program ‑ which offers guidance, services and technical assistance for small business owners ‑ to assist you in maintaining due-on-sale and timely payment of your small business tax obligations. Your small business owner obligations to both your customers and vendors arise from the transaction of business transactions and do not necessarily stem from financial arrangements between your small business and other third parties. Generally, your small business owner obligations are those arising from the transaction of your business as a sole proprietor under section 7001(e), as a partnership under section 7001(d), as a trust under section 7001(c), or as an individual under section 501(c)(3) ‑ a description that includes all individuals regardless of whether they are engaged in carrying on a business as a sole proprietor, partnership, trust or corporation. Because your small business owner obligations are those arising from the transaction of business transactions, there are generally no small business owner obligations arising from other financial arrangements among your small business owner and the partners, shareholders or representatives of the small business owner ‑ a description that includes all the owners as well as each partner, shareholder or representative individually ‑ a description that does not usually include any family members other than the owner.

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