Not all software supports all forms that are eligible for e-file.

The following forms and schedules are eligible for e-file and may be supported by your software:

• MI-1040, Individual Income Tax Return - Required for all Fed/State e-file returns; not required for State-Only e-file returns.
• Schedule 1, Additions and Subtractions
• Schedule 2, Nonrefundable Credits
• Schedule NR, Nonresident and Part-Year Resident Schedule
• MI-1040CR-5, Farmland Preservation Tax Credit Claim
• Schedule CR-5, Schedule of Taxes and Allocation to Each Agreement (Including returns filing for Property Development Rights and/or joint agreements that are not equally apportioned)
• MI-1040CR, Homestead Property Tax Credit Claim, or
• MI-1040CR-2, Homestead Property Tax Credit Claim for Veterans and Blind People
• Schedule CT, College Tuition and Fees Credit
• All required federal forms and schedules
• 3174, Direct Deposit of Refund
• MI-1040H, Schedule of Apportionment (one occurrence)
• MI-2210, Underpayment of Estimated Income Tax
• 4013, Resident Tribal Member Annual Sales Tax Credit
• 4642, Michigan Voluntary Contributions Schedule
• 4764, Energy Efficient Qualified Home Improvement Credit
• W-2 form(s)
• 1099 form(s)

• MI-1040D, Adjustments of Capital Gains and Losses
• MI-8949, Sales and Other Dispositions of Capital Assets
• MI-4797, Adjustments of Gains and Losses from Sales of Business Property
• MI-1040CR-7, Home Heating Credit Claim
• Prior year return(s), tax year 2009 and 2010 (when supported by your software)
  

The following credits can be e-filed if your software supports the required PDF attachments:

• Stillbirth Tax Credit
• Individual or Family Development Account Credit
• Small Business Investment Credit

Exclusions From E-file
When the following forms are included, the MI-1040 can be e-filed, but the forms listed below must be mailed to the address indicated on the form.

• MI-1045, Application for Michigan Net Operating Loss Refund
• 4, Application for Extension of Time to File Michigan Tax Returns

The taxpayer is not eligible for e-file if filing:

• Returns or forms listed as excluded in IRS Publication 1345
• As a fiscal year filer
• Prior year return(s) (2008 or prior)
• A Fed/State return and not required to File a U.S. 1040
• Form MI-1040X, Michigan Amended Income Tax Return
• Form 3581, Historic Preservation Tax Credit
• Schedule CR-5, with more than 25 agreements
• Form 4534, Venture Capital Investment Subtraction.
• Form MI-1040D, Adjustment of Capital Gains and Losses with any of the following:
  • More than 20 short-term capital gains/losses
  • More than 24 long-term gains/losses
• Form MI-4797, Adjustments of Gains and Losses From Sales of Business Property with any of the following:
  • More than 16 sales/exchanges of property held over one year
  • More than 13 sales/exchanges of property held one year or less
  • More than 14 gains from disposition of property under Sections 1245, 1250, 1252, 1254 and 1255
• Form MI-8839, Qualified Adoption Expenses

Non-electronic Portion of Michigan Returns
The nonelectronic Michigan return consists of the following supporting documents:

• Copies of state returns other than Michigan for out-of-state credit. Copies should be retained in the taxpayers' records. When supported by the software, a copy of the other state returns can be attached as a PDF.
• Form MI-8453, Michigan Individual Income Tax Declaration for Electronic Filing. For Fed/State e-file, Treasury does not require that form MI-8453 be mailed. Treasury recommends tax preparers retain MI-8453 on file for six years.
• Form MI-1040-V. If tax is due on an e-file return, the taxpayer must submit payment by check or money order by April 17, 2012 with form MI-1040-V.
• Copies of tax bills should be retained in the taxpayers' records. Treasury may request copies to verify tax information.
• Form MI-1040CR-5 MICHIGAN FARMLAND PRESERVATION TAX CREDIT CLAIM. Farmland returns claiming unequal distribution of property taxes on jointly-owned land must have a distribution statement signed by all owners. Part 2 of form
  MI-1040CR-5 may be used for this purpose. Do not mail a copy of form MI-1040CR-5 or the signed statement to Treasury. A copy of the signed statement should be retained to avoid reduction and/or denial of the credit at a later date. Treasury may request a copy of the signed statement submitted to verify the unequal distribution claimed.