Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
E26. What if the federal return cannot be e-filed? Will an MBT State Stand Alone return be required?
If the federal return cannot be e-filed, Treasury will accept a paper MBT return for the 2010 tax year. A completed Form 4833, Michigan Business Tax E-file Exceptions, must be attached to the front of the return. Form 4833 will be generated by your software.
Beginning with the 2011 tax year, the MBT return must be e-filed as a State Stand Alone submission if the federal return cannot be e-filed.