Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
MTO Tutorials
MTO Tutorials
Get Started with MTO
What is Michigan Treasury Online (MTO)?
MTO is a Treasury web service offering people the ability to securely interact with Treasury regarding many business tax obligations in Michigan. Through MTO you can file and pay, update account information, view tax records, and access Treasury-issued correspondence.
Which taxes are supported on MTO?
Businesses can file or pay the following Michigan tax types and tax programs through MTO:
- Corporate Income Tax (CIT) - payments only.
- Essential Service Assessments (ESA) - returns and payments.
- Flow Through Entity (FTE) Tax - returns and payments.
- Marihuana Retailers Excise (MRE) Tax - returns and payments.
- Michigan Business Tax (MBT) - payments only.
- Partnership Audit Adjustments (PAA) - payments only.
- Sales, Use, and Withholding (SUW) Taxes - returns and payments.
How MTO Works
System Access
MTO can be used by anyone with a legitimate business purpose: responsible parties, tax professionals, service providers, business employees, etc. Every individual needs to establish a personal user profile to access MTO web services. Setting up an MTO user profile and connecting to a business tax account does not indicate or create personal tax obligation.
MTO uses MiLogin for Business to manage and identify system users. MiLogin for Business is the State of Michigan's identity management solution that allows users the ability to access many online state services and systems, using a single user ID and password.
Connect to a Business
Once a personal user profile is set up for MTO, the individual can connect to and interact with Treasury on behalf of one or more business tax accounts. Furthermore, you may connect to one business multiple times depending on the tax-specific information you need to see and send.
Registration Services
Start a New Business Registration
Register a business entity for taxes by electronically completing the Registration Application for Michigan Business Taxes. The registration process as well as the form information is shared between Treasury and the Michigan Unemployment Insurance Agency (UIA). The electronic registration process is hosted on the UIA's web service platform.
Manage Business Registration
Responsible parties of a business are required to keep business registration data up-to-date with Treasury. Connect to a business tax account through the Manage Business Registration portal to view and update the business' legal address, registered tax types, power or attorney authorizations, and more.
Payments
Payment Pathways
There are several ways you can make a payment through MTO:
- Fast Pay Guest Service - standalone payment.
- Fast File Guest Service - payment with a tax return.
- Tax Services - payment with a tax return or standalone.
Payment Methods
- Electronic Funds Transfer (EFT) Debit or eCheck - free of charge.
- Debit Card - flat fee of $3.95.
- Credit Card - convenience fee of 2.3% of the total payment amount.
Scheduling Parameters
- Same-day payment - considered received on this date if the payment is scheduled on or before 11:59 p.m ET.
- Future Payment - payment scheduled up to 365 days from now.
Processing Timelines
Same-Day Payment
eCheck Payments
- Process at 8:00 p.m. ET, unless scheduled after 8:00 p.m. ET (in which case it will process at 8:00 p.m. ET the next day.
Credit and Debit Card Payments
- Process immediately and cannot be cancelled.
Future Payment
- Process at 8:00 p.m. ET on the selected payment date.
Sales, Use, and Withholding (SUW) Tax Service
In Michigan sales, use, and withhold (SUW) taxes are reported together on a combined return. The SUW Tax Service portal lists the connections you have made to different business tax accounts for the purposes of these tax types. For each business tax account connection, you select the SUW tax types you need access to. Under each business connection, you are able to file, pay, view filing and payment history, amend a tax return, send W-2s and 1099s, view tax records, access SUW tax notices, and more.
Flow Through Entity (FTE) Tax Service
The Flow-Through Entity (FTW) tax is not on the standard Registration Application for Michigan Business Taxes. Instead, it is an irrevocable three-year election based on a payment. However, if FTE tax is the only tax an entity is liable for with Treasury, there is a separate registration process. The FTE Tax Service portal lists the connections you have made to different business tax accounts for the purposes of tax. Under each business connection, you are ale to file, pay, view filing and payment history, amend a tax return, view tax records, access FTE tax notices, and more.
Guest Services
The Guest Services portals allow an MTO user to send returns, payments, and other documentation to Treasury without making a lasting connection to the business tax account. While this is a quick way to transact, access to account-specific information is limited.
Additional MTO Support
More help and resources on using MTO.