Michigan e-file - Sales, Use and Withholding (SUW) and City Income Tax Withholding (CTYW) Tax Preparer

How to Participate in e-filing
Choosing Tax Preparation Software
Tax Preparer Resources
Other Helpful E-file Information

SUW and CTYW e-filing

Forms, Documentation and E-File Services staff assist tax preparers, transmitters and software developers with questions they have regarding e-filing SUW and/or CTYW tax returns to Treasury using commercial tax preparation software. Staff in this office are unable to answer questions about e-filing using Treasury’s online Web site, Michigan Treasury Online (MTO).

SUW:

Beginning in January of 2015, tax year 2015 SUW monthly/quarterly tax returns may be e-filed directly to Treasury using approved software. Annual tax returns for tax year 2015 may be e-filed beginning in February of 2016.

Payments can also be submitted electronically with the tax return, when supported by the software.

Michigan does not have an e-file mandate for SUW tax returns.  However, please note, Forms 5083, Fuel Supplier and Wholesaler Prepaid Sales Tax Schedule, 5085, Fuel Retailer Supplemental Schedule and 5086, Vehicle Dealer Supplemental Schedule are not eligible to be filed by paper; they must be e-filed.

CTYW:

Beginning in January of 2017, the State of Michigan will administer Income Tax Withholding for the City of Detroit. Tax year 2017 CTYW monthly/quarterly tax returns may be e-filed directly to Treasury using approved software. Annual tax returns for tax year 2017 may be e-filed beginning in February of 2018.

Payments can also be submitted electronically with the tax return, when supported by the software.

Michigan does not have an e-file mandate for CTYW tax returns.

How to Participate in e-filing

  • Choose software that has successfully completed Michigan software developer testing.
  • For complete information regarding the Michigan e-file program, please review the SUW or CTYW E-File Tax Preparer Handbooks located above.

( Back to top )

Choosing Tax Preparation Software

You will need to purchase tax preparation software that supports e-file. When choosing software, you should consider the following:

  • Software must be accepted by the State of Michigan
  • What forms are supported
  • Can payments be submitted electronically with the tax return
  • How and when returns are transmitted
  • Volume discounts and/or charges for rejections or retransmissions
  • Number of software updates issued
  • Communication of updates (Web site, modem, express mail, regular mail)
  • Technical support

Note: Treasury does not charge for e-filing. There may be fees associated with the software used to prepare and transmit returns. Software packages differ in price and features.

View a list of companies that offer e-file software for Michigan SUW and CTYW tax returns.

( Back to top )

Tax Preparer Resources

( Back to top )

Other Helpful E-file Information

Customer Contact Center

SUW:

Web site: www.michigan.gov/bustax
Telephone: 517-636-6925

CTYW:

Web site: www.michigan.gov/citytax
Telephone: 517-636-5829

Forms, Documentation and E-File Services

Web site: www.MIfastfile.org
Email: MIFormsEfile@michigan.gov
(for tax preparers, transmitters and software developers only)

Note: Forms, Documentation and E-File Services staff are unable to provide return status information, address specific taxpayer account issues or answer questions regarding e-filing using Treasury’s online Web site, Michigan Treasury Online (MTO). Staff is able to assist with ensuring tax returns prepared using commercial tax preparation software are successfully transmitted to the State of Michigan.

( Back to top )



Related Documents
2017 SUW e-file Handbook PDF icon
2017 SUW Return Business Rules/Reject Codes and Descriptions PDF icon
2017 SUW Payment Business Rules/Reject Codes and Descriptions PDF icon
2017 CTYW E-File Tax Preparer Handbook PDF icon
2017 CTYW Payment Business Rules/Reject Codes and Descriptions PDF icon
2017 CTYW Return Business Rules/Reject Codes and Descriptions PDF icon