Klainer.pdf

Dan Klainer PC, Petitioner Vs. Michigan Department Of Treasury, Respondent · 26-000305-TT

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FEB 11 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

TAX APPEAL PETITION FORM 

NON-PROPERTY TAX 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., final 

assessment or other decision) with this petition. 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.I. 

Last Name/Company Name 

Dan 

R 

Klainer/Dan Klainer, PC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

3030 South 9th Street, Suite 2E 

City or Town 

State 

ZIP Code 

Kalamazoo 

MI 

49009 

Telephone Number 5693750353 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

drklainer@hotmail.com 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Explain the Reason for this Appeal 

The assessment for witholding taxes due is based ont he assumtion that 

| did not fill an 

annual return (5081) for tax period 12/31/24. 

| did fill this return. 

| can not explain why it 

was not received by the department of treasury. 

| was sent a notice, dated July 4, 2025, 

informing me that the department of treasry had not recieved my annual report for 2024, 

and requested that 

| send the report. 

| mailed a copy of my initial report on 7/15/2025.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GRETCHEN WHITMER 

. GOVERNOR 

Section 4: Assessment Information use the multiple parcel form for additional assessments. 

MARLON |. BROWN, DPA 

DIRECTOR 

How many Tax Assessments are being appealed: 

one (1) 

Type of Tax Assessed: 

Assessment Number: 

sales, use, and withholding taxes 

1778290 

Check all that are being appealed: 

Tax 

[J interest 

Penalty 

m} Refund of taxes paid in the amount of § 

Check what action prompted this appeal: (Check one) 

Final Assessment (Final Bill for Taxes Due) 

[OJ Notice of Intent to Assess (Bill for Taxes Due) 

OJ 

Letter Denying or Adjusting Refund 

O other 

If “other,” explain: 

List the Amounts being levied: 

List the refund sought, if any: 

tae 

71.75 

Interest 

Penalty 

417.95 

List your Contentions: 

Tax 

0.00 

Interest 

Penalty 

0.00 

Fee Information 

A fee of $100.00 is required for the filing of a Non-Property Tax Appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

) 

Isl

LN 

sh 

Dan Klainer, Ed.D. 

3030 South 9" Street 

& 

Suite 2E 

Kalamazoo, MI 49009 

December 31, 2025 

Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Respected Tax Tribunal, 

The following letter is intended as an appeal of the Final Assessment of Taxes Due dated 

November 7, 2025. Enclosed are all of the pertinent documents for the appeal. 

The assessment is based on the assumption that I did not file a sales, use, and withholdding 

annual tax return for the tax period of 12/31/24. 1 did mail an annual return on 2/22/25. I can not 

explain why it was not received by the department of the treasury. I was sent a notice, dated July 

4,2025, informing me that the department of the treasury had not received my annual report for 

2024, and requesting that I send the report. I mailed a copy of my intial report on 7/15/25. 

I have enclosed proof that I paid all withholding taxes due. 

I could not find any information regarding the filing fee mentioned in the November 7, 2025 

notice. If there is such a fee, please inform me of the amount so that 

I may pay it. 

I await your decision on my appeal. 

Respectfully, 

Dam Korner, EAD 

Dan Klainer, Ed.D. 

Licensed Psychologist

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 1 

Michigan Bill for Taxes Due 

Final Assessment 

Issued under authority/of P.:A{ 122 of 1941; as amended: 

Collection Services Bureau 

P.O; Box:30199 

5 

Lansing; MI48909! 

i 

2 

etreas michigan dov/collections 

DAN KLAINER PC 

3030 S 9TH ST STE 2E 

KALAMAZOO, MI 49009-9495 

Amount Due: $494.04 

For payment options, pay online at 

etreas.michigan.govicollections 

AsSessment Number 

1778290 

Michigan Withholding Tax 

Notice Date: 

November 07, 2025 

Account Number: 

Letter ID: 

Refer To: 

Collection Services Bureau 

For Billing Questions: 

517-636-6925 

For Payment Options: 

517-827-3227 

Tax Due 

$71.75 

Penalty 

$417.95 

Interest 

$4.34 

Total Due 

$494.04 

"Tax Period 

12/31/2024 

WE DID NOT RECEIVE A SALES, USE AND WITHHOLDING ANNU, 

ABOVE. FOR ANY ADJUSTMENT TO THE COMPUTED LIABILITY, YO 

Reason for Bill 

AL TAX RETURN (FORM 5081) FOR THE TAX YEAR SHOWN 

U MUST FILE AN ACTUAL RETURN FOR THE TAXABLE 

PERIOD. FORMS CAN BE COMPLETED ONLINE AT WWW.MICHIGAN.GOV/MTOBUSINESS. 

Reason for Bill Continued on Page 3 

For monthly PENALTY/INTEREST provisions, correspondence and informal conference information, see page 5. 

Detach and mail the payment voucher with your payment. Do not staple. 

Michigan Department of Treasury 

5790 (Rev. 05-22) 

Final Bill for Taxes Due 

Make your check payable to "State of Michigan". Write your Account 

Number and Assessment Number on all checks and correspondence. 

Allow up to 14 days for mailing and processing. A return envelope is 

enclosed for your convenience. Mail payment and this Voucher to: 

Issued under authority of Public Act 122 of 1941, as amended. 

Assessment Number 

1778290 

Date Issued 

11/07/2025 

Taxpayer Name 

DAN KLAINER PC

Michigan Department of Treasury 

6035 (Rev. 03-22), Page 5 

wl 

Michigan Bill for Taxes Due 

Collection Services Blireau! 

Final A 

t 

P.O: Box 30199 

Shans 

inal 

Assessmen 

Lansing) M| 48900 

ISsueditnder authority/of, PIA, 122611941} as amended. 

5 

etreasimichigan,gov/collectioh 

If you disagree with this bill, please select one of the following options: 

Contact the Tax Division printed at the top of this form. 

For general information regarding why this Bill for Taxes Due was sent 

You can also visit michigan.govitaxes for information and forms 

Contact the Tax Tribunal: 

You can appeal to the Tax Tribunal by filing a petition, 

with filing fee to PO Box 30232 Lansing, MI 48909. Include a 

copy of this Final Bill for Taxes Due with the petition. 

To file an appeal: 

Visit michigan.gov/taxtrib for additional information 

You may appeal all or parts of this Final Bill for Taxes Due directly to Tax 

Tribunal within 60 days or to the court of Claims within 90 days of date on 

this bill. The uncontested portion must be paid before you appeal. 

Contact the Court of Claims: 

You can appeal to the Court of Claims 

by 

filing a complaint 

with the Court of Claims at any of its district offices. 

For contact information for the Court of Claims District Offices 

visit courts.michigan.gov/courts/court-of-claims/contact-information 

To file Sales, Use, or Withholding returns or amended returns for tax 

Visit Michigan Treasury Online (MTO): 

years 2015 or newer, please use Michigan Treasury Online (MTO) 

mto.treasury.michigan.gov 

Send information to: 

To send correspondence, returns not filed on MTO, and/or amended return | Michigan Department of Treasury 

related to, and/or amended returns related to this Bill for Taxes Due. 

Collection Services Bureau 

Include your account number on all correspondence 

PO Box 30199 

Lansing, MI 48909-7699 

If you agree with this bill, please select one of the following payment options: 

Additional penalty and interest will be applied to your account at the beginning of each month. If your payment will not be received by the last day of the 

month, visit michigan.govitaxes/business-taxes/mto/tax-interest-rate-calculation to estimate additional penalty and interest 

Visit: 

etreas.michigan.gov/collections 

Payments can be made using a checking account, savings account, or 

debit/credit card 

To pay online 

Visit: 

i 

i 

To view account information online 

etreas.michigan.govicollections 

Contact: 

For payment arrangements and/or to correct address information 

Collection Services Bureau at 517-636-5265

J 

Michigan Department of Treasury 

035 (Rev. 03-22), Page 3 

Michigan Billifor Taxes Due 

ga oslen ee Bureau 

Einal/Assessment 

os 

Lansing, Mi 48909 

18susd underauthorityof P.A\ 122/0f 1941; as amended, 

etraasimichigan.doev/colleotians 

PENALTY OF $10 PER DAY (MAXIMUM $400) BECAUSE WE DID NOT RECEIVE YOUR INFORMATIONAL RETURN OR REPORT.

Michigan Department of Treasury 

5130 (05-23), page 1 

Michigan Sales, Use and Withholding (SUW) Taxes 

MichiganiDeparlment of Lreasury 

Business Taxpayer Services 

Letter of Inquiry Regarding Annual Return 

P.O. Box 30427 

Lansing, MI 48909 

Issued under authority of Public Acts 167 of 1933 and 94 of 1937, 

as amended. 

Le: 

www.michigan.gov/taxes 

rd 

Notice Date: 

July 04, 2025 

Account Number: 

DAN KLAINER, PC 

Letter 

| 

3030 S 9TH ST 

Return Period: 

2024 

STE 2E 

KALAMAZOO, MI 49009-9495 

Contact Us: 

Michigan.gov/asksuw 

We have not received your Annual Return for the following tax type(s) 

Withholding 

ma'led 7/158 

eo 

File your Annual Return form number [5081] or respond to this reminder. 

What we need from you: 

e You may complete your tax forms online using Michigan Treasury Online (MTO) at mto.treasury.michigan. 

gov. 

e 

If you need to include a payment with your Annual Return, include any applicable penalty and interest. 

If we don't hear from you: 

o 

If Treasury does not receive a response to this notice within 30 days the account will be referred to the 

Collections Services Bureau. 

e Additional penalty and interest may be due. 

If you believe this reminder is in error due to: 

e Return Previously Filed Under This Account Number: If a return was filed for the above account number 

and tax year, send a copy of this letter, your return, and proof of any payment to the address listed above. 

o Return Filed Under a Different Account Number: If a return was filed under a different account number 

than shown above, provide that account number, taxpayer name and address, and a copy of the return with 

proof of any payment to the address listed above.

Michigan Department of Treasury 

5081 (Rev. 04-23), Page 1 of 2 

. 

. 

2024 Sales, Use and Withholding Taxes Annual Return 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

File this return by February 28, 2025. 

This form cannot be used as an 

amended return; see the 2024 

Sales, Use and Withholding 

Taxes Amended Annual Return 

(Form 5082). 

Do not use this form to replace a monthly/quarterly return. 

Taxpayer's Business Name 

Dan Klainer, PC 

Business Account Number 

(FEIN or TR Number) 

Street Address 

City 

3030 South 9th Street, Suite 2E 

Kalamazoo 

ZIP Code 

49009 

PART 1: SALES AND USE TAX 

1. Total gross sales for tax year being reported..........c.cceueueurureeerreeerseeccens 

2. Rentals of tangible property and accommodations ........cccueccevnuiieecrinnnes 

3. Telecommunications services. 

4. Add lines 1,2. aNd Fuuusmsasimiiiisissiiisioiiiiissisisssiiismsisiie 

5. ALLOWABLE DEDUCTIONS 

a. Resale, sublease or SUbrent...........cccccveereeinicicniicsnnciesiscesiesesnns 

b. Industrial processing exemption 

c. Agricultural production exemption ...........ccoeveveeereninneinsnsininnnens 

d. Interstate COMMENCE...........coereseuenerensnsusssnensesnsssnsasssssasnssssnsasienensasnsns 

e. Separately itemized nontaxable service charges..........cccoeeueuruennne 

f. Bad debts. 

g. Food for human/home consSUMPion..........cccceueeecinesieecseisienennne 

h. Government eXemplon .......ccuciecisssiiemssssssossssssssssaissosssrssssssasss 

i: Michigan motor fuel taX ~aamncisnnniummnnmnpmmenms 

j. Delivery and installation exemption 

k. Other exemptions and/or deductions (see instructions)................... 

I. Tax included in gross Sales.........ccceceeemeeceermsiseescieseeseseeesssaesnns 

m. Total allowable deductions. Add lines 5a = 5l.........ccoeveuviccrcunnnnns 

6. Taxable balance. Subtract line 5m from line 4 

A. Sales 

B. Use: Sales & Rentals 

A. Sales Tax 

B. Use Tax

2024 Form 5081, Page 2 of 2 

. 

Taxpayer's Business Name 

Business Account Number 

) 

Dan Klainer, PC 

| 

A. Sales Tax 

B. Use Tax 

11. Total tax due. Subtract line 10 from line 9 ..........ccocvvuvvunniriuccmvnecercesnnnens 

11. 

12. Tax payments and credits in current year (after discounts)...........ccc..... 

12. 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

13. Purchases for which no tax was paid or inventory purchased or withdrawn for business or personal use.... 

13. 

14. Total use tax on purchases due. Multiply Line 13 bY 6% (0.06) .......coveevuiunrmrnmiusemeesernssemeesesesssessseresssanesns 

14. 

15. Use tax paid on purchases and withdrawals in current year ..... 

15. 

PART 3: WITHHOLDING TAX 

2.700100 

16. Gross Michigan payroll, pension and other taxable compensation 

16. 

2 

17. Total numberof W-2:and 1099 FOS... cuumssssimmsassninsssssnisssssssssissasiasioginessssiossessesss 

17. 

i 

18. Total Michigan income tax withheld per W-2 and 1099 forms ........ccccuuiniieniicninnicssssiissssssssssssesesseens 

18. 

110170 

19. Total Michigan income tax withholding paid during current tax Year ...........ccoceeeiiniiiccriinsseeceeree 

esas 

19. 

1 10 70 

PART 4: SUMMARY 

20. Total sales, use and withholding tax due. Add lines 11A, 11B, 14 and 18.........ccccecverruevircecnicrernccecrcncsinnans 

20. 

21. Total sales, use and withholding tax paid. Add lines 12A, 12B, 15 and 19.......ccccocueuiuiierccnneeencecceeeeenns 

21. 

22. 

If line 21 is greater than line 20, enter the difference here. If not, skip to line 25 .........ccccceurmecccicrcccncnnns 

22. 

23. Amount of line 22 to be credited forward to a future PEMIOG.........cceueveueverreeereiereeaesre 

cree ee reser 

eae esses 

23. 

24. REFUND. Subtract Ine 23: from IIE 22......ccmmsmesersenserssnsssmisssnssinsansoosssnesssnsssossssosassassssnossassnsassassisssssisisssss 

24, 

25. 

If line 21 

is less than 20, enter balance UE ..........cccuccceeiecreueeriieeresas 

ease sess 

ses ese seers sae sese esses sass sesaeaensnen 

25. 

26. Penalty for late filing or late payment (S€€ INSIUCHONS).........ccccuiueuiieunirenicri 

eccrine seers eee 

26. 

27. Interest for late payment (S€€ INStIUCHONS) ........vueueimiiiicieiiece tetra 

27. 

28. TOTAL PAYMENT DUE. Add lines 25, 26 and 27.........cc.covimmuinmiinniinsiesississsss 

sss sss 

ssssssssssssssssssnssensaens 

28. 

PART 5: SIGNATURE (All information below is required.) 

Taxpayer Certification. 

/ declare under penally of perjury that the information in this 

Preparer Certification. 

/ declare under penalty of perjury that this 

return and attachments is true and complete to the best of my knowledge. 

return is based on all information of which | have any knowledge. 

Preparer’s Signature 

By checking this box, 

| authorize Treasury to discuss my return with my preparer.

Michigan Department of Treasury 

5081 (Rev. 04-23), Page 1 of 2 

aC) 

2024 Sales, Use and Withholding Taxes Annual Return 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

File this return by February 28, 2025. 

? 

~ 

poms 

This form cannot be used as an 

amended return; see the 2024 

Sales, Use and Withholding 

Taxes Amended Annual Return 

(Form 5082). 

Do not use this form to replace a monthly/quarterly return. 

Taxpayer's Business Name 

Dan Klainer, PC 

Business Account Number (FEIN or TR Number) 

Street Address 

3030 South 9th Street, Suite 2E 

City 

Kalamazoo 

Mi 

3 

ZIP Code 

49009 

PART 1: SALES AND USE TAX 

1. Total gross sales for tax year being reported...............occcoonn... 

2. Rentals of tangible property and accommodations .................. 

3. TelecommUNICAtioNS SEIVICES.........ovwueerermrreeerseeeeseseessesesenn 

4. Add lines, 2andiBius asain 

5. ALLOWABLE DEDUCTIONS 

a. Resale, sublease or SUDTeNt........coc.uruereuereersesseeseesseeenae 

b. Industrial processing eXemption...........evvucreveerunrreenrrnane. 

¢. Agricultural production exemption 

d. Interstate commerce 

e. Separately itemized nontaxable service charges... 

f. Bad debts . 

g. Food for human/home ConSUMPioN..........cceeereerrusiennnens 

h. Government exemption 

j. Delivery and installation exemption...............cccocueruerernnan. 

k. Other exemptions and/or deductions (see instructions) 

m. Total allowable deductions. Add lines 5a - 5l..................... 

6. Taxable balance. Subtract line 5m from line 4 

. Michigan motor fuel tax .............ccueeeecrmcuneerensesieensesinnns 

. Tax included in gross Sales...........cccuoreeeemneesessenmessesseesssesnenes 

A. Sales 

B. Use: Sales & Rentals 

A. Sales Tax 

B. Use Tax 

00 

00 

l|lo

2024 Form 5081, Page 2 of 2 

Taxpayer's Business Name 

Dan Kilainer, PC 

| Business Account Number 

B 

A. Sales Tax 

. Use Tax 

11. Total tax due. Subtract line 10 from liN€ 9 ......ecvouevveereemerereeeee 

sens 

1. 

0jo0 

12. Tax payments and credits in current year (after discounts)..................... 

12. 

000 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

13. Purchases for which no tax was paid or inventory purchased or withdrawn for business or personal use.... 

13. 

14. Total use tax on purchases due. Multiply Ling 13 by 6% (0.0) ......vvvueuurrreverereeseonereeenasessnessesissseesesseessnens 

14. 

15. Use tax paid on purchases and withdrawals in CUITENE YEar................coeereveeeeereeseeeeeeemeeseessesees 

esos 

15. 

PART 3: WITHHOLDING TAX 

) 

2.700100 

16. Gross Michigan payroll, pension and other taxable COMPENSAtON ........c...ee.ereereureeeceeeeeeeceeeeereesees 

ress 

16. 

¥ 

17. Total number of W-2 and 1089 fOrMS .........ceccruucumieeunseusnsiessssssnssssissssssesssessssesssseesns 

17. 

1 

18. Total Michigan income tax withheld per W-2 and 1099 forms... 

18. 

110170 

19. Total Michigan income tax withholding paid during CUITENt laX Year .........ce..evvrveereeereeeeeeseesesesseeseses 

eens 

19. 

110170 

PART 4: SUMMARY 

) 

} 

110(70 

20. Total sales, use and withholding tax due. Add lines 11A, 11B, 14 and 18... 

20. 

21. Total sales, use and withholding tax paid. Add lines 12A, 12B, 15 and 19.....c.eoucueveieereereereeeeeeeeesseseeeeeenn 

21. 

110470 

22. 

Ifline 21 is greater than line 20, enter the difference here. If not, skip to line 25 ..........cc.ccuererernrverereeveecneinnne 

22. 

23. Amount of line 22 to be credited forward to a future period. 

23: 

24. REFUND. Subtract line 23 from line 22, 

24. 

25. 

If line 21 is less than 20, enter balance due 

25. 

0 00 

26. Penalty for late filing or late payment (see instructions) 

26. 

27. Interest for late payment (S8€ INSIUCHONS) c.....ccciuiiuimiiinimiiinniiectenisesiniiiesesistssssscscssssnsasseces 

assess sasinnanns 

27: 

28. TOTAL PAYMENT DUE. Add lines 25, 26 and 27... 

28. 

000 

PART 5: SIGNATURE (All information below is required.) 

Taxpayer Certification. / declare under penalty of perjury that the information in this 

| Preparer Certification. 

I declare under penalty of perjury that this 

return and attachments is true and complete to the best of my knowledge. 

return is based on all information of which | have any knowledge. 

Preparer's Signature 

[I By checking this box, | authorize Treasury to discuss my return with my preparer. 

© 

/. 0 

~

Michigan Department of Treasury 

5080 (Rev. 04-23), Page 1 of 1 

2024 Sales, Use and Withholding Taxes Monthly/Quarterly Return 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

This form cannot be used 

as an amended return; 

(Form 5092). 

see the 2024 Amended 

Monthly/Quarterly Return 

Taxpayers Business Name 

Business Accoun! 

Retum Period (MM-YYYY) 

Dan Klainer, PC 

03-3024 

Street Address 

State 

ZIP Code 

3030 South 9th Street, Suite 2E 

Kalamazoo 

Mi 

49009 

PART 1: SALES AND USE TAX 

A. Sales 

B. Use: Sales and Rentals 

1. Gross sales, rentals, accommodations and telecommunications 

services. Carry amount from line 4 on Worksheet 5095................ 

1a. 

1b. 

A. Sales Tax 

B. Use Tax 

2. Total sales and/or use tax. Taxable amount multiplied by 

6% (0.06). Carry amount from line 7 on Worksheet 5095 

2a 

2b. 

3. Total prepaid tax from Form 5083, 5085 and/or 5086 

(e-file only)........cccemmennen. 

3a. 

3b. 

4. Remaining amount of sales and/or use tax eligible for discount. 

Subtract line 3 from line 2...... 

4a 

4b. 

5. Total discount allowed (see instructions)... 

5a. 

5b. 

6. Total sales and/or use tax due. Subtract line 5 from line 

6b. 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

7. Use tax on purchases for which no tax was paid or inventory purchased or withdrawn for business or 

personal use (see instructions). 

7. 

PART 3: WITHHOLDING TAX 

8. Total amount of Michigan income tax withheld 

..... 

8. 

63;55 

PART 4: TOTAL TAX/PAYMENT DUE 

9. Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7, and 8. If amount is negative, this is the 

63155 

amount available for future tax periods (skip lines 10-14)... 

9. 

10. Total prior payment (including overpayments available from prior retum periods or amotnts previously 

paid for this return period) ....... 

10. 

11. Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount 

63l55 

available for future tax periods (skip lines 12-14) 

12. Penally for late filing or late payment (see instructions) 

13. Interest for late payment (see instructions). 

13. 

14. TOTAL PAYMENT DUE. Add lines 11, 12 and 13 

14. 

63155 

Taxpayer Certification. 

/ declare under penalty of perjury that this return is true and complete to the best of my knowledge. 

Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager, or Partner) 

Date 

03/30/2024

“1 - NocHtTnrcall, 

7/. 2d (fo) Y 

Michigan Department of Treasury 

5080 (Rev. 04-23), Page 1 of 1 

2024 Sales, Use and Withholding Taxes Monthly/Quarterly Return 

This form cannot be used 

as an amended return; 

see the 2024 Amended 

Monthly/Quartery Return 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

(Form 5092). 

Taxpayer's Business Name 

Business Account Number (FEIN or TR Number) 

Retum Period (MM-YYYY) 

Dan Klainer, PC 

06-2030 

Street Address 

State 

ZIP Code 

3030 South 9th Street, Suite 2E 

Kalamazoo 

Mi 

49009 

PART 1: SALES AND USE TAX 

A. Sales 

B. Use: Sales and Rentals 

1. Gross sales, rentals, accommodations and telecommunications 

services. Carry amount from line 4 on Worksheet 5095. 

1a. 

1b. 

A. Sales Tax 

B. Use Tax 

2. Total sales and/or use tax. Taxable amount multiplied by 

6% (0.06). Carry amount from line 7 on Worksheet 5095 

_—- 

2b. 

3. Total prepaid tax from Form 5083, 5085 and/or 5086 

NY MY 

d 

\ 

/ 

(e-file only)... 

<M 

TAVAVA 

3b. 

\ 

4. Remaining amount of sales and/or use tax eligible for discount. 

Subtract line 3 from line 

4a. 

4b. 

5. Total discount allowed (see instructions) 

5a. 

5b. 

6. Total sales and/or use tax due. Subtract line 5 from line 4 

6a. 

6b. 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

7. Use tax on purchases for which no tax was paid or inventory purchased or withdrawn for business or 

personal use (see instructions)... 

7. 

PART 3: WITHHOLDING TAX 

pia 

; 

00 

8. Total amount of Michigan income tax withheld 

..... 

8. 

PART 4: TOTAL TAX/PAYMENT DUE 

9. Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7, and 8. If amount is negative, this is the 

00 

amount available for future tax periods (skip lines 10-14).. 

9. 

10. Total prior payment (including overpayments available from prior return periods or amounts previously 

paid for this retum period) . 

i 

10. 

11. Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount 

00 

available for future tax periods (skip lines 12-14 

11. 

12. Penally for late filing or late payment (see instructions; 

12. 

13. 

Interest for late payment (see instructions)... 

13. 

14. TOTAL PAYMENT DUE. Add lines 11, 12 and 13 

14. 

00 

Taxpayer Certification. / declare under penalfy of perjury that this return is true and complete to the best of my knowledge. 

Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager, of Partner) 

Date 

07/20/2024

Tax Return Complete 

Success 

Dan Klainer, thank you for submitting a tax return. Your confirmation number I 

( Print 

| Continue

Michigan Department of Treasury 

5080 (Rev. 04-23), Page 1 of 1 

This form cannot be used 

as an amended return; 

. 

- 

see the 2024 Amended 

2024 Sales, Use and Withholding Taxes Monthly/Quarterly Return 

 wonty/quartery Retum 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

(Form 5092). 

Taxpayer's Business Name 

Business Account Number (FEIN or TR Number) 

Retumn Period (MM-YYYY) 

Dan Klainer, PC 

09-2024 

Street Address 

State 

ZIP Code 

3030 South 9th Street, Suite 2E 

Kalamazoo 

Mi 

49009 

PART 1: SALES AND USE TAX 

A. Sales 

B. Use: Sales and Rentals 

1. Gross sales, rentals, accommodations and telecommunications 

services. Carry amount from line 4 on Worksheet 5095..... 

1a. 

1b. 

A. Sales Tax 

B. Use Tax 

2. Total sales and/or use tax. Taxable amount multiplied by 

6% (0.06). Carry amount from line 7 on Worksheet 5095 

3. Total Hepa tax from Form 5083, 5085 and/or 5086 

(e-file only)... 

4. Remaining amount of sales and/or use tax eligible for discount. 

Subtract line 3 from line 

5. Total discount allowed (see instructions)... 

6. Total sales and/or use tax due. Subtract line 5 from line 4..... 

2a. 

3a. 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

7. Use tax on purchases for which no tax was pais or inventory purchased or withdrawn for business or 

personal use (see instructions)... 

PART 3: WITHHOLDING TAX 

8. Total amount of Michigan income tax withheld 

..... 

PART 4: TOTAL TAX/PAYMENT DUE 

9. Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7, and 8. If amount is negative, this is the 

amount available for future tax periods (skip lines 10-14) 

10. Total prior payment (including overpayments available from prior return periods or amounts previously 

paid for this return period) 

11. Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount 

available for future tax periods (skip lines 12-14). 

12. Penally for late filing or late payment (see instructions; 

13. Interest for late payment (see instructions) 

14. TOTAL PAYMENT DUE. Add lines 11, 12 and 13 

4a. 

4b. 

5a. 

5b. 

6a. 

6b. 

0joo 

7 

0[00 

i 

3280 

4 

32/80 

i 

0100 

- 

3280 

12. 

0,00 

0100 

32/80 

Taxpayer Certification. 

/ declare under penalty of perjury that this return is true and complete to the best of my knowledge. 

Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager, or Partner) 

Date 

10/22/2024

Michigan Department of Treasury 

5080 (Rev. 04-23), Page 1 of 1 

¥ 

J 

This form cannot be used 

as an amended return; 

see the 2024 Amended 

2024 Sales, Use and Withholding Taxes Monthly/Quarterly Return 

 wontiyuartery 

Retum 

Issued under authority of Public Acts 167 of 1933, 94 of 1937, and 281 of 1967, all as amended. 

(Form 5092). 

Dan Klainer, PC 

Taxpayer's Business Name 

Business Account Number (FEIN or TR Number) 

Return Period (MM-YYYY) 

12-2024 

Street Address 

iy 

3030 South 9tth Street, suite 2E 

Kalamazoo 

State 

ZIP Code 

Mi 

49009 

PART 1: SALES AND USE TAX 

A. Sales 

B. Use: Sales and Rentals 

1. Gross sales, rentals, accommodations and telecommunications 

services. Carry amount from line 4 on Worksheet 5095................ 

1a. 

1b. 

A. Sales Tax 

B. Use Tax 

2. Total sales and/or use tax. Taxable amount multiplied by 

6% (0.08). Carry amount from line 7 on Worksheet 5095 ............. 

2a. 

3. Total prepaid tax from Form 5083, 5085 and/or 5086 

(e-file only) 

—- 

4. Remaining amount of sales and/or use tax eligible for discount. 

Subtract line 3 from line 2 

5. Total discount allowed (see instructions). 

6. Total sales and/or use tax due. Subtract line 5 from line 4 

PART 2: USE TAX ON ITEMS PURCHASED FOR BUSINESS OR PERSONAL USE 

7. Use tax on purchases for which no tax was paid or inventory purchased or withdrawn for business or 

personal use (Se INSHUCHONE) cu: cmsmsimarssamsessorsinirsnssotrrssnasmmiosnesnsnsonsinssnssstonstissstnsnsusmbinsnssrnarsionsvston 

shane 

PART 3: WITHHOLDING TAX 

8. Total amount of Michigan income tax Withheld... 

essen 

PART 4: TOTAL TAX/PAYMENT DUE 

9. Amount of sales, use and withholding tax due. Add lines 6a, 6b, 7, and 8. If amount is negative, this is the 

amount available for future tax periods (skip lines 10-14) 

10. Total prior payment (including overpayments available from prior return periods or amounts previously 

Paid TOF this: TOU POO) w:uscecnsesessssesissssissiionssisusisivassssossossasonssnasssissssiomsatesss 

spas ssmasss asses sb Voseithasiassasaiss 

11. Amount of tax due. Subtract line 10 from line 9. If line 10 is greater than line 9, this is the amount 

available for future tax periods (Kip INES 12-14) ....c.euieiieeieeee 

ae 

12. Penalty for late filing or late payment (see instructions)... 

13. Interest for late payment (see instructions). 

14. TOTAL PAYMENT DUE. Add lines 11, 12. and 13 coco 

ssssssssssnsesniene 

Taxpayer Certification. / declare under penalty of perjury that this return is true and complete to the best of my knowledge. 

1435 

0100 

000 

0100 

0100 

Signature of Taxpayer or Official Representative (must be Owner, Officer, Member, Manager, or Partner) 

Date 

12/23/2024

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