Electronic Filing Programs for MBT and CIT
- The IRS has announced that they will begin accepting business tax returns electronically on January 9th, 2015. Michigan Department of Treasury will begin retrieving Corporate Income Tax (CIT) and Michigan Business Tax (MBT) returns on January 12th, and acknowledgements will begin going out on January 13th. If you were unable to e-file your 2013 return prior to Treasury's business tax e-file shutdown on December 22nd, 2014, please do not paper file at this time. If your return calculates a tax due, make your payment, timely and in full; e-filing your return on or after January 12th will not result in penalty for unpaid tax if any liability calculated on the return has been paid by your due date."
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.
- e-file mandate and negative equity capital notice
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.
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.
- 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
- Subscribe to email information for Tax Professionals from Treasury
- Information for Michigan Business Taxpayers
- Michigan State University Tax School
- University of Michigan Tax School
- 2012 Tax Text
- Michigan Business Tax
- MBT e-file Business Rules (rejection codes)
- MBT Frequently Asked Questions
- Corporate Income Tax
- CIT e-file Business Rules (rejection codes)
- CIT Frequently Asked Questions
Web site: www.MIfastfile.org
(for tax preparers, transmitters and software developers only)
Customer Contact Center
Web site: www.michigan.gov/bustax
(for return status or specific account questions)