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.