Taxes - Michigan Business Tax Electronic Filing Programs

Electronic Filing Programs for MBT and CIT

Highlights

Treasury will begin processing Michigan Business Tax (MBT) 2012 returns on February 19, 2013. Any MBT 2012 return that is e-filed before this date will be rejected. And because Michigan has an enforced e-file mandate for MBT, any return eligible for paper filing will not be processed until that date as well.
Currently, Michigan business e-file is open for prior year MBT (2010 and 2011) returns and CIT fiscal file returns with a tax year end of 2012, provided that the federal tax year began in 2011. However, due to late federal tax legislation and a delay in IRS MeF 2012 deployment, Michigan will follow the federal delay and will not accept returns from calendar year taxpayers or any fiscal filers that have start and end dates within 2012, until the IRS begins accepting 2012 calendar year filings.
Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.

Treasury will be enforcing the e-file mandate for MBT and CIT. The enforcement includes not processing computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer, indicating that the taxpayer's return was not filed in the proper form, and content, and must be e-filed. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed.

List of Topics
>	Choosing a Tax Preparation Software	>	Other Helpful Information
>	Tax Preparer Resources	>	IRS e-file Requirements
>	MBT and CIT Federal/State e-file	>	MBT and CIT Online e-file Offers

Michigan participates in the IRS MeF program: accepting both MBT and CIT Fed/State e-file return. Filing of tax returns electronically is Secure, Fast, and Convenient. Treasury is committed to processing MBT and CIT e-file returns in less than half the time of paper returns, and account resolution for MBT and CIT e-file returns receives priority.

Treasury and its customers continue to benefit from advances in technology that improve efficiencies and enhance the State's tax filing, refund, and audit processes. E-file is a key component in this improvement and enhancement.

Effective January 1, 2013, Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.

Choosing a Tax Preparation Software

You will need to purchase tax preparation software that supports e-file. The IRS and Treasury do not charge for e-filing. There may be fees associated with the commercial software used to prepare and transmit the returns. These packages differ in price and features. View a list of companies that offer e-file software for Michigan and federal business and income tax returns.

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Tax Preparer Resources

To check the status of your clients' income tax returns use Check My Income Tax Info.
Business tax account information is also available using Check My Business Tax Info.
Practitioner Services - This Web-based service allows practitioners to ask general and account specific questions for both individual and business tax customers.
Electronic Filing Tax Preparer Handbook
- 2011 Michigan Business Tax Handbook
- 2010 Michigan Business Tax Handbook
- 2009 Michigan Business Tax Handbook
- 2012 Corporate Income Tax Handbook
LISTSERV for Tax Professionals Archives - View previous messages from the Treasury Tax Professionals' LISTSERV. This page will be updated on a quarterly basis.
Subscribe to Treasury Tax Professionals' LISTSERV to receive future communications as they are sent.
Information for Michigan Business Taxpayers
Michigan State University Tax School
University of Michigan Tax School
2012 Tax Text

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Other Helpful Information

Contact Information

Michigan:		Electronic Filing Programs Web site: www.MIfastfile.org Email: MIefile2D@michigan.gov Telephone: 517-636-4450 (for tax preparers, transmitters and software developers only)
		Customer Contact Center Web site: www.michigan.gov/bustax Email: treasMBT@michigan.gov Telephone: 517-636-4657 (for return status or specific account questions)
Federal e-filing:		Web site: www.irs.gov/efile Telephone: 1-866-255-0654

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