Highlights
Beginning January 1, 2027, Treasury will only accept e-filed returns from MBT and CIT taxpayers (including standard taxpayers, insurance companies, and financial institutions). This requirement will apply to all returns filed on or after that date, including all original and amended returns, unless the taxpayer qualifies for one of the four exceptions.
If payment is included with a paper filed return that does not qualify for an exception listed below, the payment will be processed and credited to the taxpayer’s account, but the return will not be processed and a letter will be sent to the taxpayer informing the taxpayer of the requirement to e-file.
As Michigan does not have a direct e-file option for either CIT or MBT, taxpayers must rely on third-party software to e-file their returns with Michigan. Treasury will continue to accept specified PDF attachments included with CIT and MBT e-filed returns.
Taxpayer Notice: CIT and MBT E-Filing Requirement
Business Tax Electronic Filing Preparer Handbooks
Tax Year 2025 Electronic Filing
- Michigan Business Tax E-File Business Rules
- Corporate Income Tax E-File Business Rules
- Corporate Income Tax E-File Payment Business Rules
Tax Year 2024 Electronic Filing
- Michigan Business Tax E-File Business Rules
- Corporate Income Tax E-File Business Rules
- Corporate Income Tax E-File Payment Business Rules
Tax Year 2023 Electronic Filing
How to Participate in the MBT Fed/State e-file Program
- Complete the IRS application process to participate in the IRS Fed/State e-file Program. Please allow 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, you are automatically accepted into the Michigan MBT Fed/State e-file program.
- Taxpayers can access the IRS list of e-file tax preparers from Michigan's Find An E-file Provider web page.
Treasury and its customers continue to benefit from advances in technology that improve efficiencies and enhance the State's tax filing, refund, and audit processes. E-file is a key component in this improvement and enhancement.
Choosing a Tax Preparation Software
You will need to purchase tax preparation software that supports e-file. The IRS and Treasury do not charge for e-filing. There may be fees associated with the commercial software used to prepare and transmit the returns. These packages differ in price and features. View a list of companies that offer e-file software for Michigan and federal business and income tax returns.
Other Helpful Information
- Michigan Business Tax
- MBT Frequently Asked Questions
- Corporate Income Tax
- CIT Frequently Asked Questions
- IRS E-file Requirements
Contact Information
Michigan:
Electronic Filing Programs
(for tax preparers, transmitters and software developers only)
www.MIfastfile.org
MIFormsEfile@michigan.gov
517-636-4450
Customer Contact Center
(for return status or specific account questions)
www.michigan.gov/bustax
517-636-6925
Federal e-filing:
www.irs.gov
866-255-0654