Michigan e-file - Sales, Use and Withholding (SUW) and City Income Tax Withholding (CTYW) Tax Preparer
The State of Michigan is working with tax preparers, payroll service providers and software developers to encourage taxpayers to e-file their SUW and CTYW tax returns. E-file is secure, fast, convenient, and helps save Michigan taxpayer dollars.
E-file. Good for you. Good for Michigan.
SUW and CTYW e-filing
SUW and CTYW monthly/quarterly and annual tax returns (with or without payment) may be e-filed directly to Treasury using approved tax preparation software. Treasury accepts returns uploaded through the Michigan Treasury Online (MTO) bulk e-file application, or transmitted by a Transmitter through a Web Service. For additional information, review the E-File Tax Preparer Handbooks below or contact your software provider.
Beginning with tax year 2018, employers with more than 250 employees are required to e-file the Sales, Use and Withholding Taxes Annual Return (Form 5081) and the Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return (Form 5082), if amending.
Michigan does not have an e-file mandate for CTYW tax returns.
- SUW Tax Year 2019 Electronic Filing Information
- CTYW Tax Year 2019 Electronic Filing Information
How to Participate in e-filing
- Choose software that has successfully completed Michigan software developer testing. Treasury does not charge for e-filing. There may be fees associated with the software used to prepare and transmit/upload returns. Software packages differ in price and features.
- View a list of approved companies that offer e-file software for Michigan SUW and CTYW tax returns.
- For complete information regarding the Michigan e-file program, review the SUW or CTYW E-File Tax Preparer Handbooks above.
Other Helpful Information
SUW Web site: www.michigan.gov/bustax
CTYW Web site: www.michigan.gov/citytax
Practitioner Services - This Web-based service allows practitioners to ask general and account specific questions for business tax customers.
Subscribe to Treasury Tax Professionals' Email List to receive future communications as they are sent.
Customer Contact Center
To check the status of an SUW return or payment, or for specific account questions:
- Online: Treasury’s secure business taxes self-service Web site
- Telephone: 517-636-6925
To check the status of a CTYW return or payment, or for specific account questions:
- Online: Treasury's secure City self-service Web site
- Telephone: 517-636-5829
Forms, Documentation and E-File Services
(for tax preparers, transmitters and software developers only)
Note: Forms, Documentation and E-File Services staff is unable to provide return or payment status information, or address specific taxpayer account issues. Staff is able to assist with ensuring electronic submissions prepared using Treasury approved tax preparation software are successfully received by the State of Michigan for processing.