E20. Will there be a penalty for software developers if they allow a taxpayer or preparer to file a paper MBT return prepared using their software?

No. However, a notice will be mailed to the taxpayer indicating the MBT return was not filed in the proper form and content and must be e-filed. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed. To avoid a negative reaction from their customers, software developers will want to comply with the mandate and clearly market the mandate to their customers.