Accelerated EFT Filers

Accelerated EFT Filers

Taxpayers that had $720,000 or more of Sales or Use tax liability, or $480,000 or more Withholding tax, in the preceding calendar year are required to pay their taxes electronically on an accelerated schedule. The $720,000 liability for Sales and Use are determined after payments to Michigan Secretary of State for vehicle dealers, and after prepayment of tax for fuel retailers. Accounts are reviewed annually by Treasury and, if determined that the liability is over the threshold, taxpayers will be notified of any filing status change in the spring.

Electronic payments can be made on the Michigan Treasury Online (MTO) website, by ACH Credit, or by using approved proprietary third-party software. Payment by wire transfer is not accepted.

Although payments are made on an accelerated schedule, the return must be filed by the 20th of the subsequent month.

Schedule for Accelerated Sales and Use Tax filers:

  • A pre-payment of 75 percent of the previous month’s tax liability or 75 percent of the same month’s liability for the prior tax year, whichever is less, is due by the 20th day of the current month.

  • A reconciliation payment is due on or before the 20th day of the subsequent month.

For more information, see MCL 205.56 and MCL 205.96 on the Michigan Legislature's Web site.

Schedule for Accelerated Withholding Tax filers:

  • An Accelerated Withholding Tax filer is required to remit withholding taxes to Michigan the same day as their federal payments are due, regardless of the amount due.

  • These requirements do not apply to a city or a county.

For more information, see MCL 205.19 on the Michigan Legislature's Web site.

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