Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Michigan E-file - Fiduciary Tax Preparer
E-file Mandate
To optimize operational efficiency and improve customer service, Treasury mandated e-filing of individual income tax (IIT) returns. Fiduciary returns are included in the IIT e-file mandate.
Tax preparers who complete 11 or more IIT and/or fiduciary returns are required to e-file all eligible returns. Software developers producing tax preparation software or computer-generated forms must support e-file for all Michigan IIT and fiduciary forms that are included in the software package.
E-file Publications
Tax Preparer Handbooks
- 2024 Fiduciary Tax Preparer Handbook
- 2023 Fiduciary Tax Preparer Handbook
- 2022 Fiduciary Tax Preparer Handbook
Business Rules
How to Participate in E-filing
- Complete the IRS application process to participate in the IRS e-file Program. It takes about 45 days to process the application. Read more about e-file and the IRS application process at www.irs.gov.
- Once your Federal application is completed and approved, the IRS will forward your information to the State of Michigan and you are automatically accepted into the Michigan e-file program. Then you are ready to start e-filing!
- Taxpayers can browse the IRS Authorized e-file Provider locator service to find a preparer who offers e-file.
- For complete information regarding the Michigan e-file program, please review the Electronic Filing Programs Fiduciary Tax Preparer Handbook.
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 IRS and the State of Michigan.
- What Michigan and federal forms are supported.
- Software should support Fed/State and State Standalone e-filing.
- How returns are transmitted.
- Volume discounts and/or charges for rejections or retransmissions.
- Number of software updates issued.
- Communication of updates (Website, modem, express mail, regular mail).
- Technical support.
Software developers producing tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package.
View a list of companies that offer e-file software for filing Michigan and federal tax returns for 2024.
Other Helpful Information
Customer Contact Center
Telephone: 517-636-4486
(For fiduciary tax return status or specific account questions)
Forms, Documentation and E-File Services
Website: www.MIfastfile.org
Email: MIFormsEfile@michigan.gov
(for tax preparers, transmitters and software developers only)
Note: Forms, Documentation and E-File Services staff is unable to provide return status information or address specific taxpayer account issues.
Federal e-filing
Web site: www.irs.gov
Telephone: 866-255-0654