E15. Are there any waivers or exceptions to the mandate?

Treasury recognizes that there are conditions which make a return ineligible for e-file. If the attached computer-generated business tax return falls under one or more of these recognized e-file exceptions, the applicable boxes listed below must be checked or the paper filing will not be processed:

Attach Form 4833 to a computer-generated paper return that meets one or more of the Treasury-recognized e-file mandate exceptions. Treasury-recognized exceptions at the time of this printing include, but are not limited to:

• MBT Taxpayer is filing one or more of the following forms:
• Qualified Affordable Housing Seller's Deduction (Form 4579)
• Tribal Agreement Ownership Schedule (Form 4597)
• Tribal Agreement Apportionment (Form 4598)

• Return was prepared by a preparer who has been suspended or denied acceptance to participate in the IRS e-file program or does not have an Electronic Filing Identification Number (EFIN).
• Return was rejected by Michigan or IRS and there is no way to correct and resubmit the return electronically and software does not support State Stand Alone.
• Taxpayer's federal return contains a form that is not eligible for e-file and the software does not support State Stand Alone e-file.

The following are also Treasury-recognized exceptions. However, do not attach Form 4833 to a business tax paper return that meets one or more of the following conditions:

• The taxpayer is filing a Unitary Business Group (UBG) return. However, whenever possible, the preferred method is e-file. (Tax year 2011 and earlier)
• The taxpayer has an organization type of Individual or Fiduciary.
• The taxpayer does not have a Federal Employer Identification Number (FEIN).
• The return is completed by hand (with pen or pencil).
• The return is completed using forms from Treasury's Web site or Michigan tax instruction books.

Additional information will be published on Treasury's Web sites www.michigan.gov/taxes  and www.MIfastfile.org  as it becomes available.