Is E-file mandatory for Michigan Business Tax (MBT)?

  • Yes, Michigan has an enforced MBT e-file mandate. Software developers producing MBT 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 returns prepared using tax preparation software or computer-generated forms must be e-filed.
     
  • Treasury enforces the MBT e-file mandate by 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.
     
  • A list of approved e-file software companies is available on the Web site MIfastfile.org. Select “Business Taxpayers,” then “Michigan Business Tax and Corporate Income Tax E-File,” and look under “Choosing a Tax Preparation Software.”
     
    • Companies listed on the site have passed the Treasury Assurance Testing System (ATS) requirements for Software Developers of electronic returns for Treasury. Treasury does not endorse any specific company or its product or services. Meeting the requirements means that the software can provide correct data in the proper format for processing by Treasury's systems. It does not mean that a software package includes every possible schedule or attachment, or that it will meet the needs of all filers.