Below is a list of the most common customer questions.
If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is the purpose of Form 886-H-DEP?
The Department of Revenue has two primary concerns about the income tax return of any individual and/or entity that engages in business in New York as a nonresident. The first concern involves the use of certain tax-free funds, specifically, the funds set aside for nonresidents that are available for refundable tax benefits and also for the operation of the state's income tax refund program.
The second concern concerns the use of Form 886-H-DEP.
Are there restrictions on when a return must be filed?
A return must be filed on filing day or as provided in Section 6010 of the Internal Revenue Code. When the taxpayer files his or her return, he or she must certify under penalty of perjury that he or she has filed the return within the time limits set forth for filing. New York state taxes do not apply to nonresident earnings that individuals earn solely in New York or the taxpayer's return does not include nonresident earnings that were reported by the taxpayer to a New York state tax authority.
If a return is not filed within the time frame allowed by law because an employer fails to pay a New York state tax, are there penalties for failure to pay?
The federal Internal Revenue Code does not specifically include any penalty for failure to pay a New York state or local personal income tax. However, a person who fails to file any return with respect to state personal income tax must report the failure to the Commissioner upon the expiration, suspension, or other termination of a permit to conduct or conduct business by reason of the New York state tax withholding, unless the failure was the result of willful neglect, unless the failure was the result of an error or failure to perform, or unless the failure was the result of a bona fide error in computing income tax, the New York income tax returns of a nonresident for federal income tax purposes must be filed within 3 years after the date the income tax return was filed by him or her for federal income tax purposes. If the return is filed and filed promptly, such failure is not treated as a willful failure to pay.
The federal Internal Revenue Code does not specifically provide any penalty for failure to file a federal tax that is withheld by a federal income tax return. However, failure to file is considered a gross misdemeanor and, even if no penalties are imposed, there may not be any refund of the withholding tax.
Who should complete Form 886-H-DEP?
The form should only be made available to persons and entities whose businesses have significant assets directly connected to the sale or use of federal controlled substances. Persons should include the person(s). Entities include, but are not limited to, banks, insurance companies, credit unions, mortgage or property management companies, and other financial institutions, companies, and associations.
Who may complete Form 886-H-DEP?
Anyone with a federally-regulated financial institution and business (including the business activity of any employee who performs any of the activities described in Section 1001.6 of Title 21 of the Code of Federal Regulations);
Any person who sells, distributes, or furnishes marijuana other than to: a) a person for whom the business activity is a permissible activity under State law; b) a licensee or other person authorized to conduct the business activity; or c) a person for whom the business activity is a necessary activity; or d) a person for whom the marijuana is for testing and research purposes;
Any person who prepares, issues, or administers medical marijuana recommendations or treatment plans, and any person who performs any of the activities described in Paragraphs 1001.6(B)(ii) through (iii) of Title 21 of this Code;
Any person who possesses medical marijuana for testing or research purposes or supplies any marijuana or marijuana products to such person if the marijuana is for medical research purposes;
Any person, or an entity, with an ownership interest in a medical marijuana establishment as defined in Section 5061 of the Public Health Service Act.
Any person, or an entity, who engages in marketing activities, including advertising, promotional activity, or similar support for, or endorsement of, the sale of medical marijuana or medical marijuana products in connection with a medical marijuana establishment established under Section 5061 of the Public Health Service Act. This paragraph has no application to, and shall not be construed to prohibit, activities authorized by the Compassionate Use Act.
An owner, principal, officer, or employee of a business entity that is licensed under the federal Controlled Substances Act (21 U.S.C. 801 et seq.
When do I need to complete Form 886-H-DEP?
If an owner sells that vehicle after April 24 of the year in which it was originally registered, he or she may apply to Form 886-H-DEP within 3 months of the date of the sale or transfer. Failure to complete Form 886-H-DEP is a Class D infraction with a fine of 300. The owner may also register only a new vehicle within 2 years of the date of sale or transfer without using Form 886-H-DEP.
If an owner sells a vehicle that he or she never intended to keep after April 24 of the year in which it was originally registered, he or she may apply to Form 886-H-DEP within 6 months of the date of the sale or transfer. Failure to complete Form 886-H-DEP is a Class D infraction with a fine of 300.
Form 886-H-DEP is only available in person at the DMV in Ann Arbor
You do not have to be in Ann Arbor to get your form. You do not even need to have your driver's license with you.
Do I have to complete this form if I am not in Michigan?
If you are not in Michigan, but you plan to register a vehicle with Form 886-H, you can complete and sign the form at your local DMV if you are within 15 days of the date of sale or transfer.
Do I have to bring the vehicle to Ann Arbor if I am in Michigan?
You will not have to prove the title is your vehicle until the registration and title application has been processed.
When does my form expire?
The deadline for the Form 886-H-DEP form to be valid is two years.
If I have more questions about the use and application of the form, I can speak with someone at the BMV office in Ann Arbor. Or you can contact the BMV's website at.
Please remember to take time to review the Instructions for Use of the Form 886-H-DEP. If you do not have access to a computer, there are a number of printable and electronic versions of the Instructions online.
Have an idea for a Question About Your Vehicle?
Leave it in the comments section.
Can I create my own Form 886-H-DEP?
Yes, you can create your own Form 886-H-DEP. You make the change to Form 886-H and file the form before March 29, 2017, for the annual tax year. Your form is due on or before July 31 each year.
When is the first time I can use Form 886-H-DEP?
The earliest an individual's tax liability could be zero, for an individual claiming a limited liability company (LLC) deduction in the 2017 tax year, would be after April 1, 2018. Once the income and tax information has been entered on Schedule C (Form 1040) for Form 886-H-DEP, it cannot be changed.
I just received a credit letter stating that I have qualified employer health insurance coverage through my partner's company. What will I do?
Your employer insurance coverage will not be considered qualified when you are filing your Form 886-H-DEP. You should have already submitted Form 1095-A to the IRS.
I have a tax return due in early 2018. Is my schedule for this year still current with the IRS?
No. You will need to submit new Schedule C (Form 1040) and Schedule C (Form 1040A) for this year. The IRS will review Schedule C (Form 1040) for 2018, and send you a reminder notice if you are expected to use it.
What should I do with Form 886-H-DEP when it’s complete?
You MUST forward it to the NICE (National Instant Criminal Background Check System) in the same manner as if you received it with the handgun transfer. For additional information, please refer to ATF-RPD-622 and ATF-TS-18.
What is Form 886-H-DEP?
Form 886-H-DEP is a Form 4473 with questions for the NICE. Form 886-H-DEP also contains an explanation of whom the transferee is, so you can include it with your NICE records. The ATF also asks that the Form 1678 and Form 1680 be attached to the Form 886-H-DEP.
Can I include an explanation on the return of Form 886-H-DEP to show that the firearm is eligible?
Yes. Section 6(b)(1) of the NFL requires the return of Form 886-H-DEP with the explanation, “A firearm is subject to the provisions of this section if (i) it is not the type for which a separate license is required under section 5845 of this title, (ii) it is not the type for which the transfer license referred to in section 5845 of this title is required, (iii) it is not an antique firearm unless it is a semiautomatic only firearm, or (iv) it is not a machine gun unless it is an assault pistol. “
What documentation will ensure that a person is who they say they are on Form 886-H-DEP?
Each person on this form must have been previously licensed to possess firearms and have a current NICE index number.
What information should I include in the statement of age under the statement of identity? (The statement of age may be made on Form 886-H-DEP or on a separate piece of paper.)
The form must include the name, address, date of birth and place of residence of the transferee, as well as the date of the transfer. It is the transferee's responsibility to ensure that the required information is correctly entered into the form. To avoid possible mistakes, check that the “I understand” box is checked and that the appropriate boxes are checked. If any of the required information is incomplete or incorrect, the transferee is responsible for completing that information in the correct order and filling it in as accurately as possible.
How do I get my Form 886-H-DEP?
Call U.S. Citizenship and Immigration Services at.
You can also use the form online at the Department of Homeland Security website. For instructions on how to fill out the form online, visit benefits.gov.
If you've previously filled out the form yourself or need a new copy, you should send a copy to your local U.S. Citizenship and Immigration Services field office.
Please notify the office in writing if:
The number you need hasn't been provided.
One of the requested documents was not mailed to you within the time specified on the form.
You want to change the address or name on your Form 886-H-DEP file.
You do not have enough Social Security numbers or personal information to complete Form 886-H-DEP.
What do I do if I don't get my 886-H-DEP on time?
You may be eligible to have your document delayed until the next business day (4:00 p.m. ET). If you wish to reschedule your 886-H-DEP, you should mail the form with a note to that effect. You will receive instructions on how to complete the form.
If I don't receive my 886-H-DEP by the due date, what should I do?
Contact your local U.S. Citizenship and Immigration Services field office and give them the following information:
The name of the service provider that registered your file.
Whether your form 886-H-DEP is urgent and urgent files are reviewed the same day.
Your full name, including middle initial. (You have to include your middle initial even if it is not on the form.)
If using the postal service, the address that was provided by you when you submitted Form 886-H-DEP.
The reason for this delay.
If you are an American Indian or Alaska Native, be sure to include that information.
When can I expect my 886-H-DEP to arrive?
You will get payment in 5 days.
What are my responsibilities if I didn't receive my 886-H-DEP?
You will receive payment in 5 days to replace the form if it is lost or damaged. If your 886-H-DEP is not available, you should request a copy.
What documents do I need to attach to my Form 886-H-DEP?
A copy of all of your income and the tax return(s) you reported. Please do not include Form 2106, Notice of Tax Payment. Also, please do not include payment checks or other money orders that have a debit or credit card on the back. These are not acceptable documents.
If you are asking for credit to pay off your credit cards, please do not include the 50 for each of the cards.
Are there different forms for individuals who do not file Form 886-H-DEP?
Yes. However, each state's income tax laws can differ. There is no way to tell how your state will treat your return or filing. Contact the Internal Revenue Service at for more information.
I filed my return and my tax return was issued by the wrong state. Who do I turn to?
The IRS sends instructions to the taxpayers that receive credit notices for failing to file their Form 886-H-DEP.
The IRS will send the taxpayers a free credit notification that will advise of their correct filing address and tax due date if they do not receive an IRS credit notice from the IRS. The recipients must make all tax deposits within 10 calendar days after being mailed the credit notification.
For more information about the credit notification process, visit our page on IRS Credit Notices.
If you believe you received a credit notice from a state, but were not in fact eligible to receive the credit, you must go to and file a Form 886-H-DEP Claim.
I'm not making a refund request. Why are you calling me?
If you are a taxpayer and are not filing Form 886-H-DEP, contact the IRS at. If you are a taxpayer and are not filing Form 886-H-DEP, we are unable to contact you. We are required by the Federal government to provide taxpayer information to state tax authorities. It's important that you have your correct filing status and your state tax information ready to provide with the taxpayer's information.
What happens if I am not the one who received my credit notice?
If you were not the recipient of the credit notice you received, contact the state that issued it. Many states will provide the correct address for sending you the form by mail. Please consult your state tax website for more personal information.
What are the different types of Form 886-H-DEP?
An eligible Individual and/or a Minor cannot open a Form 886-H-DEP using a social security number.
An eligible Individual may also purchase an Individual Identification Number (IIN). It costs a small fee and the IIN must be issued within 6 months of eligibility. You may also be eligible to apply online at sis.wa.gov/886dep or call.
What should someone contact if I believe the income information and/or tax identification numbers are incorrect?
If the income information and/or tax identification numbers provided are wrong or out of date, call or contact one of the following.
Social Security Administration
The Individual Identification and Social Security Number (SIGN) Verification and Processing Center
P.O.
How many people fill out Form 886-H-DEP each year?
There are no exact estimates, but some experts estimate that each year as many as 4 million patients file Form 886-H-DEP. The average fee for this form is 45. In 2007, 3.8 million individuals paid 42 to 46 on average, and the average charge per person was 20.
What's the average percentage of people who are eligible for Medicaid if they do not have a job or other source of income?
In the 2007 report, the Bureau of Labor Statistics (BLS) estimated that approximately 7.1 million unemployed people are age 10 and older. Because they are not eligible for Medicaid, they are excluded from getting insurance coverage on the federal level. In the aggregate, approximately 6.4 million of these individuals are eligible for Medicaid, though not all will enroll in the program. If Medicaid were expanded, these individuals would be eligible for Medicaid coverage, and the number enrolled would rise in proportion.
Who pays the premiums for the insurance plan?
This has the greatest impact on the Medicaid program. In 2007, the average Medicaid plan cost 4,850 for a family of three and that plan was subsidized. People are eligible for Medicaid depending on their income, and can receive coverage for a lower cost than for a more expensive individual plan.
How many private plans have state insurance commissioners listed as providers?
There are approximately 500 insurance commissioners in every county, city and township in the United States. At the same time, there are approximately 200-250 insurance companies operating in the U.S., in many states. Each commissioner is responsible for approving plans that operate in his or her territory. In 2007 there were 14,000 plans that are approved by an at least one of these insurance commissioners. In addition, a handful of states, Florida, Michigan, Pennsylvania, Virginia, and Vermont, have their own insurance commissioner.
Who is responsible for the coverage of Medicaid in every state?
Each state sets Medicaid coverage rules and provides payments for coverage. Because the vast majority of people in the U.S. have some type of private coverage, insurance commissioners are responsible for ensuring that all plans operating in their territory are approved by health regulators in their jurisdiction.
Where can I find Medicaid coverage in my county?
Although not all counties have coverage through Medicaid, some have local plans or private plans and others operate private coverage networks on a regional basis. Because so many patients in the U.S.
Is there a due date for Form 886-H-DEP?
If you need an estimate for a Form 886-H-DEP, please contact the appropriate tax authority or visit the Internal Revenue Service's Taxpayer Advocate Service for assistance.
For more information about Form 886-H-DEP, call.