Electronic Filing Programs for MBT and CIT
With the announcement that the IRS BMF Shutdown is tentatively scheduled to begin on Thursday, December 26, 2013, at 11:59 a.m., Michigan will be observing the following shutdown schedule:
Michigan will stop retrieving submissions at 6:00 a.m. on Monday, December 23, 2013. This will allow us to create and process acknowledgements by the IRS BMF deadline on the 26th. Any submissions transmitted to the IRS after this cut-off will be acknowledged when the IRS BMF system becomes operational in processing year 2014.
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
- 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)