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E11. Is there a penalty for failing to comply with the MBT e-file mandate?

Treasury will not accept the paper filing of a computer-generated MBT return that is eligible for e-file. If a preparer or taxpayer submits a computer-generated paper MBT return that is eligible for e-file, Treasury will not process the return and notification will be mailed to the taxpayer. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed.