Michigan Business Tax
Due to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
Michigan Business TaxDue to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
About the Michigan Business Tax (MBT)
MBT E-file Mandate for Tax Year 2010
Beginning with the 2010 tax year, Michigan will have an enforced Michigan Business Tax (MBT) e-file mandate.
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 will not process computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer indicating that their 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.
Additional information will be published on Treasury's Web site as it becomes available. E-file information is available at www.MIfastfile.org.
MBT Details
The Michigan Business Tax (MBT), which was signed into law by Governor Jennifer M. Granholm July 12, 2007, imposes a 4.95% business income tax and a modified gross receipts tax at the rate of 0.8%. Insurance companies and financial institutions pay alternate taxes (see below). The MBT replaces the Single Business Tax, effective January 1, 2008.
On December 4, 2007, Governor Jennifer M. Granholm signed Public Act 145 of 2007 amending the MBT. Although the primary purpose of PA 145 was to institute an MBT surcharge, PA 145 also makes some additional changes, which are detailed in the link below.
To view additional detail on components of the Michigan Business Tax, choose from the categories to the right.
- The Tax
- Additional Details and Components
- New, Retained, and Expanded Credits
- Personal Property Tax Credits
- Frequently Asked Questions
- Filing Due Dates
- Surcharge
- MBT FAQs Referencing Common Adjustments Made to MBT Returns
- Certificated Credits
Only taxpayers with Certificated Credits can elect to file MBT.
Helpful Tools and Information
- MBT Full Legal FAQs
- Payment Due Dates Dates for fiscal filers transitioning from MBT to CIT
- Penalty and Interest Calculator
- Legislation and MCL's
- Contact MBT
- Michigan Treasury Online
Taxpayer Notices
- Notice Regarding Materials and Supplies
- Notice To Taxpayers Regarding Overpayments Remaining On Michigan Business Tax Accounts
- Notice to Taxpayers: Financial Institution Unitary Filing and Reporting of Eliminations for the MBT and CIT
- Notice to Taxpayers Regarding Federally Disregarded Entities and the Michigan Business Tax
- Notice To Taxpayers Regarding Film Production Credit Qualified Vendors
Additional Resources
- Web-Based Tool for Completing Form 4585
- 2014 Michigan Community Foundation MBT Credit Certification Application
- 2014 Michigan Education Foundation MBT Credit Certification Application
- MBT E-file Mandate for Tax Year 2010 MBT Forms and Instructions will not be mailed this year
- Michigan Business Tax (MBT) Details
