File and Pay on MTO

I can’t find Form 160 to file my monthly/quarterly taxes or Form 165 to file my annual return for tax years 2015 and beyond; what do I do?

Form 160 is an invalid return for 2015 and beyond. It has been replaced by Form 5080.

Form 165 is an invalid return for 2015 and beyond. It has been replaced by Form 5081.

Forms 5080 and 5081 can be filed electronically through MTO or printed from the general Treasury website to be mailed.

 

How do I file and pay my taxes for 2015 and beyond?

The preferred method of filing and paying is through the e-service: Michigan Treasury Online (MTO). View the step-by-step guides including filing and paying taxes through MTO.

Alternatively, you may print paper versions of the forms from our website to mail.

Exceptions apply. Some forms for 2015 and beyond are only available for electronic filing via MTO and/or bulk e-file. For more information, see Table 2: Tax Return Form Number by Tax Year. If you are a 4%/6% filer (providing heating sources to residential customers), you are required to file via MTO.  If you are an accelerated filer or you remit credit schedules with your SUW return (gasoline/diesel or vehicle dealer supplemental reports), you are required to file via MTO or bulk e-file. 

For 2014 and prior tax years, filing must be submitted in paper format and mailed. All forms for 2014 and prior remain available for printing.

 

Is filing and paying through MTO required for all SUW taxpayers?

No, it is not mandatory for all taxpayers. However, it is the preferred method of filing and paying your SUW taxes securely with Treasury.

Exceptions apply. Some forms for 2015 and beyond are only available for electronic filing via MTO and/or bulk e-file. For more information, see Table 2: Tax Return Form Number by Tax Year. If you are a 4%/6% filer (providing heating sources to residential customers), you are required to file via MTO. If you are an accelerated filer or you remit credit schedules with your SUW return (gasoline/diesel or vehicle dealer supplemental reports), you are required to file via MTO or bulk e-file.

 

I file and pay my sales/use tax, but I have contracted with a third party to remit my withholding; how will this work in MTO?

MTO has the ability to accommodate multiple tax filings and payments per tax period.

When filing a return in MTO, you will be prompted to select the SUW tax type(s) you wish to report – leave the other taxes type(s) unchecked. The return obligation will remain in the list of required returns on MTO until all tax types for the period have been satisfied. In the above example, if your third party is contracted to remit the withholding tax separately, they may use MTO or a different method.

Once all registered tax obligations for the period have been filed, the tax period will be removed from the “Required Returns” list under the “File & Pay” section. Once the tax returns have been processed, they will be available for viewing, printing, or amending in MTO.

If your service provider is not using MTO to remit their contracted tax type(s) and Treasury receives their return prior to you filing your taxes on MTO, the tax period may be removed from the “Required Returns” list under the “File and Pay” section. In this situation, you will use the “Additional Return” button at the bottom of the “Required Returns” list to manually process you tax type(s).

 

I am filing an additional return or making an additional payment and am a quarterly filer. I am only presented with months to select for the period key. What do I do?

Quarterly filers should select the month end of the desired quarter. For example, the quarter end month for 1st quarter is March.

 

If I am already set up to make EFT debit payments via the biztaxpayments website; do I use this website or MTO to make my payments for 2015 and beyond?

For SUW taxpayers, EFT debit payments must be made using MTO for 2015 and beyond. The ability to pay SUW taxes through the biztaxpayments website was decommissioned March 25, 2015.

Debit Block Identification/Company ID Numbers

Some bank accounts require a code in order to process Debit payments. Check with your financial institution or financial department to see if this applies to you. As a result of the recent changes to tax processing and MTO services, new Debit Block Identification Numbers (Company ID Numbers) were introduced for the 2015 tax year and beyond. Provided below is a list of Company ID Numbers for EFT debit tax payments effective January 2015:

  • Sales, Use, Use Purchases, and Withholding Taxes

2014 tax year and prior – 9000000103

2015 tax year and beyond – 9037133001

  • Michigan Business Tax, Flow-Through Withholding, Corporate Income Tax

All years – 9000000103

  • Streamlined Sales Tax

2014 tax year and prior – 9659083002

2015 tax year and beyond – 9244842701

  • Bulk (Electronically Filed) Sales Tax

2015 tax year and beyond – 9244842702

For 2014 and prior tax years, filing must be submitted in paper format and mailed. All forms for 2014 and prior remain available for printing.

Note: Beginning tax year 2015, all SUW taxpayers are required to file a tax return within their established filing frequency. For more information, refer to Table 2: Tax Return Form Number by Tax Year.

Note: Taxpayers who pay other Treasury business taxes (CIT/MBT/FTW, etc.) via EFT debit, you will continue making EFT debit payments through the biztaxpayments website.

 

Do I need to submit an EFT application to make payments in MTO for my SUW taxes?

No. As of January 1, 2015, the Department of Treasury no longer requires prior approval to remit sales, use and withholding payments electronically.

Other business taxes (including CIT/MBT/FTW) still require an EFT application. This EFT application can be submitted through MTO.

 

I was an EFT debit filer for SUW prior to the implementation of MTO; what do I do if I need to make a payment for 2014 & prior?

For 2014 and prior tax years, filing must be submitted in paper format and mailed. All forms for 2014 and prior remain available for printing.

 

Prior to tax year 2015, I was making EFT credit payments. Am I required to now use MTO to make payments?

ACH Credit transactions remain acceptable for tax years 2015 and beyond and are performed outside MTO.

Certain financial institution account numbers used for EFT credit payments have changed for tax year 2015 and beyond. Please review the Updated 2015 EFT Credit Instructions for Michigan Business Taxes. Page 4 gives a breakdown of the appropriate State of Michigan bank account number to remit payments to per tax type and per year.

Note: Beginning tax year 2015, all SUW taxpayers are required to file a tax return within their established filing frequency.  For more information, refer to Table 2: Tax Return Form Number by Tax Year.

 

What is the process for making EFT debit payments for tax years 2015 and beyond?

View the step-by-step guides including filing and paying a tax return in MTO.

 

Am I able to pay with a debit or credit card through MTO?

Yes. Credit card transactions are charged a convenience fee of 2.75% of the total payment. Debit card transactions are charged a flat convenience fee of $5.95.

 

Will taxpayers with foreign banks be able to process electronic payments through MTO or must they use the ACH credit option?

Yes, MTO offers the option to pay SUW taxes by credit card. Credit card transactions are charged a convenience fee of 2.75% of the total payment.

 

I made a payment in MTO but it was never withdrawn from my account; what happened?

If you accessed our payment service, Pay Connexion, and have a payment confirmation number (a combination of letters and numbers) but your payment did not process…

  • Check with your financial institution or credit card company to see if there is a reason that the payment was rejected.
  • Some corporate bank accounts require a Debit Block Identification Number (Company ID Number) in order to release payments. Check with your financial institution to verify if you have the correct Company ID Number.
  • Sales, Use, Use Purchases, and Withholding Taxes

2014 tax year and prior – 9000000103

2015 tax year and beyond – 9037133001

  • Michigan Business Tax, Flow-Through Withholding, Corporate Income Tax

All years – 9000000103

  • Streamlined Sales Tax

2014 tax year and prior – 9659083002

2015 tax year and beyond – 9244842701

  • Bulk (Electronically Filed) Sales Tax

2015 tax year and beyond – 9244842702

 

How often am I required to file and pay a tax return for SUW?

Beginning tax year 2015, all taxpayers are required to remit a return for every tax period within their established filing frequency. Treasury determines your filing frequency. Returns can be electronically filed in MTO or mailed. For more information, refer to Table 1: Filing Frequencies & Due Dates.

 

I received a letter stating my monthly/quarterly return was not received. I have never submitted a monthly/quarterly return. Why am I receiving this letter?

Beginning tax year 2015, all taxpayers are required to remit a return for every tax period within their established filing frequency. Treasury determines your filing frequency. If you are receiving this letter, a required return is missing on your account. Returns can be electronically filed in MTO or mailed. For more information, refer to Table 1: Filing Frequencies & Due Dates.

 

I am an Accelerated Sales & Use tax filer; what is different about how I file and pay in MTO?

Please refer to Table 1: Filing Frequencies and Due Dates to verify you are using the correct accelerated schedule.


Filing

  • Accelerated filers are required to submit a monthly electronic return through MTO or bulk e-file for tax years 2015 and beyond. 
  • On the monthly return, sum the accelerated prepayment(s) made for the filing month plus any prior month overpayments/credits in the “Summary” section, Line 2: “Total Prior Payments”. This allows you to visibly apply those credits to the total tax obligation calculated from the earlier sections of the return and reduce your total payment due (Line 6).

Paying

  • If your prior month return shows that you do not owe a reconciliation payment…
    • You have the option to report your current month accelerated prepayment(s) on the return you are filing for the previous month. Because your current month prepayments are due the same day as the prior month’s return, inputting this information will allow you to proceed directly to making the payment. This information is entered under the Accelerated Filing section.
    • After filing the return, you will arrive at the “Would you like to Make a Payment” Screen. You must select the “Change Payment Distribution” button to override how MTO has allocated your payment – even if the figures you input into the second column are identical to the prepopulated first column. After completing this override, click pay and proceed to Pay Connexion to schedule the payment.
  • If your prior month return shows that you owe a reconciliation payment…
    • Leave the “Accelerated” portion of the “Summary” section blank. This will allow you to process your current month accelerated prepayments separately.

Use the “Additional Payment Option” option on MTO to make your prepayments to the current month tax period manually.

 

Can I send a paper check if I e-file my return?

As a general rule, you may mail a paper check separately from your e-filed return. MTO allows you to print a prepopulated Form 5094, SUW Taxes Payment Voucher within the application if the return has been processed. Alternatively, you may retrieve a blank Form 5094 from the general treasury website and complete it to mail with your payment. 

 

Note: Form 5094 does not replace a return.

Note: Mail processing time is 7-10 business days.

Note: Accelerated filers are statutorily required to e-file their returns and payments.

 

I e-filed my return and sent in a copy of the return with the payment; is this ok?

No, if a return is e-filed you should not mail a paper version of the return with your payment because it will create a duplicate filing, exaggerating your tax obligation upon processing. If a payment needs to be sent, but the return has already been filed, you have two options:

  • Use the “Additional Payment Option” tab under the “File & Pay” section of MTO to process a manual e-payment.
  • Send a check payment with Form 5094, SUW Taxes Payment Voucher.

 

Am I able to print a return draft and/or save my progress when completing my return in MTO to come back to finish and submit it later?

Save and print draft functionality will be released in mid-2016. The save functionality will not be an automatic function, you must click the “Save” button to retain your progress.

Alternatively, you can also use the Print Screen functionality on your keyboard to screen shot the return as you are completing it and utilize your computer’s word processing software to print from there.

 

Can I print an e-filed return from MTO?

Your e-filed return will be immediately available for reviewing and printing under the “View and Print Filed Returns” tab on MTO. The only time you will not be able to immediately view your filed return is if you have more than one return pending processing for a tax period. Once returns are processed, you can view them under the “Amend and Pay Processed Returns” tab on MTO.

 

What do I do if the return I need to file is not listed in my required tax returns list on MTO?

This situation commonly arises when businesses have payroll services or tax service providers who do not utilize MTO to file and pay taxes. If a bulk e-filed or mailed return is received prior to an MTO return being initiated, the return requirement will be removed from MTO. If additional taxes need to be reported but the return requirement is unavailable, select the “Additional Tax Return” button near the bottom of the “File and Pay a Tax Return” Screen.

View the step-by-step guides including how to file and pay an additional tax return in MTO.

 

I filed and paid my taxes on MTO but the return and payment do not appear on my account; what’s wrong?

Verify that the return has been filed.

  • After successfully e-filing a return in MTO, a unique 12 digit confirmation number is provided. For example: 301234567890. If you have a confirmation number in this format for the tax period in question, you have submitted a return.
  • Your return will be available for viewing, printing, or amending in MTO once it has been processed by Treasury. 
  • Helpful Hint: If all registered tax obligations have been reported for a tax period, the return obligation will no longer appear under the “Required Returns” list under the “File & Pay” section of MTO. Use this as a double check.

Verify that a payment has been scheduled.

  • Payment information is gathered by our separate payment processing system, Pay Connexion, which automatically queues after clicking “Pay” from the “Would You Like to make a Payment” screen. 
  • After successfully scheduling an EFT payment, a unique confirmation number is provided. The format for payment confirmation numbers is always a series of letters and numbers.
  • Your payment will be visible in MTO 72 hours after the payment’s processing date.
  • Your pending payment will be visible on Pay Connexion immediately.

 

I filed my tax return on MTO but I want to mail my payment. How does this work? 

You may utilize MTO to file a return and/or make a payment. Mailed payments must be submitted with Form 5094 – Sales, Use and Withholding Payment Voucher in order to route and post your payment properly. DO NOT SEND A COPY OF YOUR E-FILED RETURN WITH YOUR PAYMENT.

After filing a tax return showing a payment is owed, MTO will prompt you to make an electronic payment. If you wish to mail a payment, you will click “Cancel” on the “Would you like to make a payment” pop-up modal.

You will be returned to the “File and Pay a Tax Return” page. On the right hand navigation pane, select “SUW Actions” and then “Make a Payment”. Under the “Payment Voucher” section of the page, a list of prepopulated printable payment vouchers are displayed. If the return period you are looking for is not listed, click the “Sales, Use and Withholding Payment Voucher (Form 5094)” link to print a blank payment voucher that you may complete prior to mailing with your payment.  

 

How do I pay my taxes out of two (or more) accounts?

You have the ability to make a tax payment out of more than one account on MTO.

After filing a tax return that shows a payment owed, you will be presented with the “Would you like to make a payment” pop-up modal and the payment amounts will be prepopulated by tax. This screen dictates the total amount that will be paid with this transaction and also, how the payment will distributed by tax when processed. If you need to pay the total amount out of more one account, select the “Redistribute Payment/Make a Partial Payment” box near the bottom. Once selected, a second column of boxes will appear to the right of the prepopulated fields. In the second column input the figures you would like to pay from one account and click “Pay”. You will be seamlessly redirected to the payment site powered by JPM Chase where you can select previously saved bank/card information or you can input new payment information.

After processing this payment, you will return to MTO. On the right hand navigation pane, select “SUW Actions” and then “Make a Payment”. Under the “Electronic Payment” section of the page click “Pay Now”. A blank version of the “Would you like to make a payment” pop-up modal will be displayed. Input the figures per tax type for the remainder of the payment due or the total amount to be processed for the next account along with the payment type, month, and year. Repeat the payment site steps as indicated above to process the payment. Repeat these steps for making an additional payment until the total payment has been processed among the separate accounts for the return period. 

 

When submitting my tax return on MTO, I am unable to see all fields or the fields do not line up correctly. Why is this happening and how can I fix it?

MTO users will experience display issues when their browser resolution is greater than 100% and/or if the browser window is not “maximized”. Setting screen resolution to 100% and maximizing the browser window will prevent users from entering figures into incorrect fields due to distortion/scrolling limits. Failure to correct the distortion issue may lead to erroneously understated or overstated tax and/or payment obligation upon submission.