Taxes - Single Business Tax e-file, Frequently Asked Questions

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Single Business Tax e-file
Frequently Asked Questions

How do I know if the Michigan Department of Treasury will require me to file my clients' Single Business Tax returns electronically?

If you use computer software to prepare your clients' SBT returns, you are required to e-file all eligible returns that are supported by your software. Effective December 18, 2008, Michigan no longer supports SBT Fed/State e-file. However, SBT Direct e-file is still available as supported by your software.

What SBT forms are eligible for e-file?

The following forms are eligible for the SBT Direct e-file program.

Form Number	Form Name
C-8000	SBT Annual Return
C-8000C	SBT Credit for Small Business and Contribution Credits
C-8000D	SBT Capital Acquisition Adjustment
C-8000G	SBT Statutory Exemption/Business Income Averaging
C-8000H	SBT Apportionment Formula
C-8000ITC	SBT Investment Tax Credit
C-8000KC	SBT Schedule of Shareholders and Officers
C-8000KP	SBT Schedule of Partners
C-8000S	SBT Reductions to Adjusted Tax Base
C-8009	SBT Allocation of Statutory Exemption, Standard Small Business Credit and Alternate Tax for Member of Controlled Groups
C-8010AGR	SBT Adjusted Gross Receipts for Controlled Groups
C-8020	SBT Penalty and Interest Computation for Underpaid Estimated Tax
C-8030	SBT Notice of No SBT Return Required
C-8043	SBT Statutory Exemption Schedule
C-8044	SBT Simplified Return (Fiscal year filers with a tax year beginning in 2007 must file form C-8000 for tax year 2007.)
3307	SBT Loss Adjustment Worksheet for the Small Business Credit

My software doesn't support SBT e-file. What should I do?

Effective December 18, 2008, Michigan no longer supports SBT Fed/State e-file. However, SBT Direct e-file is still available as supported by your software. If your software does not support SBT Direct e-file you will need to file a paper return. Please contact your software developer for more information.

I don't use software to prepare my SBT return. Am I required to e-file?

If you are preparing your SBT return yourself and do not use computer software, then you are not required to e-file. If you or your tax preparer are using software to prepare your SBT return, and the software supports SBT Direct e-file you must e-file all eligible returns as supported by the software.

Do I have to mail anything to Michigan Treasury?

If you are expecting a refund, there are no paper forms to mail to Treasury. If your return requires payment, and you choose to mail your payment rather than pay by Electronic Funds Transfer (EFT), you will need to include Form SBT-V, SBT e-file Annual Return Payment Voucher, with your payment.

I didn't receive a letter with my Customer Service Number (CSN). What should I do?

Treasury no longer mails CSN letters to eligible SBT filers in January. Therefore, if you are filing your second return with Treasury within the last two years, you will need to obtain your CSN using the "Check My Business Tax Info" option on Treasury's home page or at www.michigan.gov/bustax. Please see SBT Customer Service Number (CSN) Information for more information.

I lost my letter containing my Customer Service Number (CSN). What should I do?

You may obtain your Single Business Tax e-file Customer Service Number (CSN) by using the "Check My Business Tax Info" option.

Is the Customer Service Number (CSN) case sensitive?

Yes. The Customer Service Number (CSN) is case sensitive and the letters "I" and "O" are not used. The CSN is eight digits comprised of one alpha character and seven numbers.

How do I check on the status my clients' or my return?

The quickest way to check the status of a SBT return is through the Michigan Department of Treasury's "Check My Business Tax Info" option. If Internet access is not available, you may call SBT Customer Contact at (517) 636-4700.

I don't have a Customer Service Number (CSN) to e-file. What should I do?

If you are filing an SBT annual return for the first time, you will not have a CSN and will not be able to e-file using the SBT Direct Program. If you are filing your second return with Treasury within the last two years, you will need to obtain your CSN using the "Check My Business Tax Info" option on Treasury's home page or at www.michigan.gov/bustax. The CSN should be available in January of the following calendar year. Please see SBT Customer Service Number (CSN) Information for more information.