Business Electronic Funds Transfer (EFT) Payments

The Michigan Department of Treasury accepts Electronic Funds Transfer(EFT)as a method for paying certain business taxes. EFT is a safe and efficient process for making tax payments. All transactions are governed by strict,nationally established rules, regulations and security procedures and occur between financial institutions only at your request.

• Eliminates monthly paper return.
• Taxes are paid automatically from your bank account.
• Payments can be scheduled in advance.
• Tax payments are made on the day you specify.
• No risk of payments getting lost.
• Transactions are secure and confidential.

• Withholding Tax
• Michigan Business Tax Estimate
• Michigan Business Tax Annual
• Michigan Business Tax Extension
• SBT Annual Return (C-8000 or C-8044)
• Sales Tax
• Use Tax on Sales and Rentals
• Use Tax on Purchases
• Motor Fuels
• IFTA Motor Carrier
• Bill for Taxes Due.  If you received a Bill for Taxes Due and want to make payment by EFT, please contact the Collection Division at 517-636-5265 for more information about paying your delinquent taxes by EFT.
• Tobacco
• 911
• Health Insurance Claims Assessment

EFT Credit: Taxpayers contact the bank to initiate tax payments and transfer funds to the State. Some banks may charge a fee for EFT Credit.

To make payments by EFT Credit , complete and submit one of the following forms to Treasury. You will receive an approval letter and instructions on howto notify the bank to set up the account for EFT Credit filing.

• 2328, Electronic Funds Transfer (EFT) Credit Application
• 4040, Motor Fuel Electronic Funds Transfer (EFT) Credit Application
• 4103, Electronic Funds Transfer (EFT) Application - 9-1-1 Charges
• 4537, International Fuel Tax Agreement (IFTA) Electronic Funds Transfer (EFT) Credit Application
• 4849, Electronic Funds Transfer (EFT) Credit Application - Assorted Fees and Taxes
• 4926, Electronic Funds Transfer Application - Health Insurance Claims Assessment (HICA)

EFT Debit: Taxpayers can schedule their tax payments up to 90 days in advance through the Michigan Automated Tax Payment System . There is no cost when making payments by EFT Debit.

EFT Debit transactions will be ineligible for EFT if the bank account used for the electronic debit is funded or otherwise associated with a foreign bank account to the extent that the payment transaction would qualify as an International ACH Transaction (IAT) under NACHA Rules. Contact your bank for questions about the status of your bank account.

To make payments by EFT Debit, complete and submit to Treasury the appropriate application provided below. You will receive a letter and instructions on how to complete and submit EFT Debit payments.

• 2248, Electronic Funds Transfer (EFT) Debit Application
• 4041, Motor Fuel Electronic Funds Transfer (EFT) Debit Application
• 4103, Electronic Funds Transfer (EFT) Application - 9-1-1 Charges
• 4240, Tobacco Products Electronic Funds Transfer (EFT) Debit Application
• 4536, International Fuel Tax Agreement Electronic Funds Transfer Debit Application
• 4926, Electronic Funds Transfer Application - Health Insurance Claims Assessment (HICA)

Mail your completed application to the address shown on the form or fax to (517) 636-4356. Please allow 4 weeks for processing.