|
WHAT'S NEW FOR TAX YEAR 2012
Michigan Corporate Income Tax (CIT) was signed into law in May of 2011 (Public Act (PA) 38 of 2011). CIT imposes a 6% corporate tax on C corporations and taxpayers taxed as corporations federally.
PA 38 also states taxpayer with certificated or awarded credits may claim those credits by filing a Michigan Business Tax return. Such taxpayers may elect to continue filing and paying under the MBT until the expiration of the previously awarded certificated credits.
Developers producing tax preparation software and computer-generated forms for the Corporate Income Tax (CIT), Michigan Business Tax (MBT) and Individual Income Tax (IIT) will need to support e-file for all eligible Michigan forms that are included in their software package. For more information on these taxes go to the Treasury Web site at michigan.gov/taxes. (See appropriate tax type for approval guidelines and new and obsoleted forms.)
WEB SITE ACCESS
Software developers who anticipate reproducing Treasury forms, tax preparation software, and/or computer-generated forms must complete Form 4430 Michigan Software Developer Application and Letter of Intent to Participate in Michigan's Federal/State e-file Programs and Substitute Forms.
Tax Year 2011 usernames and passwords will no longer be active after August 3, 2012. Tax Year 2012 access will be granted after receipt of TY 2012 Form 4430 (certain restrictions apply).
For more information on substitute forms and e-file approvals, see Policy ET-03066.
For e-file questions, e-mail MIefile2d@michigan.gov.
For substitute form questions, e-mail TreasForms@michigan.gov.
|
