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How to File

How to File

Filing Methods

Sales, Use, and Withholding (SUW) tax returns can be filed using Michigan Treasury Online (MTO), bulk e-file, or paper. No authorization is required to file returns, make payments, or send income record forms electronically. MTO provides a confirmation number for all submissions. Read the descriptions below for more information on each of these methods.

Michigan Treasury Online

Payroll Service Providers (PSPs) can send an SUW tax return through MTO. The PSP must create a personal user profile to access MTO. From there, there are two pathways for submitting SUW tax returns: the SUW Tax Service, Fast File Guest Service, Bulk E-File Guest Service. The SUW Tax Service and the Fast File Guest Service allow an MTO user to submit returns for business entities one-at-a-time while the Bulk E-File Guest Service allows for multiple return transmissions at once.

SUW Tax Service

The SUW Tax Service allows the PSP to separately (for one or multiple business tax accounts) and independently file and/or pay returns and view protected tax account information.

On the MTO homepage, click the SUW Tax portal under the Tax Services section. On the SUW Dashboard, the PSP will connect their personal user profile to the business tax account using the Create a New Business Relationship function. To establish the permanent connection, the PSP must identify the business tax account and correctly answer shared secret questions.

If you have already made a connection to the business tax account through the SUW Tax Service, click the business’ name under the Your Businesses section of the SUW Dashboard to begin interacting with Treasury.

After the connection is made, click the business’ name under the Your Businesses section of the SUW Dashboard and visit the File and Pay a Tax Return page to select a return period to file from the Required Returns table. Complete and file the SUW tax return. 

Fast File Guest Service

The Fast File Guest Service allows the PSP to separately (for one or multiple business tax accounts) and independently file and/or pay SUW returns. Because this process does not result in a permanent connection, Treasury does not require the MTO user to answer shared secret questions, however, the MTO user will also not have access to protected tax account information.

On the MTO homepage, click the Fast File portal under the Guest Services section. The PSP will identify the business tax account and the tax period for which they wish to send a return before completing and filing the tax return.

Bulk E-File

Bulk e-file is a process that uses Treasury approved software to compute and prepare return files for upload through MTO (through the Bulk E-File Guest Service) or a separate web service. The file format allows for multiple returns to be included in one submission. To become certified with Treasury as an approved software provider, contact Forms, Documentation and E-File Services.

More information on e-file can also be found on MIFastFile.org.

Michigan Treasury Online

MTO Help Center

Paper

Most SUW taxpayers may file tax returns by mail, however, some categories of taxpayers are required to remit electronically.

Business Taxes Electronic Remittance Requirements

Taxpayers may fall into one of the following categories:

  1. Returns/forms must be submitted electronically
    • Taxpayers who must "prepay" tax including fuel suppliers/wholesalers/retailers and vehicle dealers
    • 4% and 6% filers
    • Employers with > 250 employees
      • Annual return
      • Income record forms
    • Marihuana retailers
  2. Returns and payments must be submitted electronically
    • Electing flow-through entities
  3. Payments must be submitted electronically
    • Accelerated taxpayers:
      • Sales and use tax pre and reconciliation
      • Withholding tax per federal schedule

If eligible, locate the appropriate and correct tax year SUW tax forms. Taxpayers must use Treasury’s approved tax return form for the tax period and year.

Common Issues

The most common issues with withholding tax return filing are:

  • sending tax returns outside the entity’s assigned frequency for the tax year.
  • bulk submissions using unapproved software or with altered or incorrect file formats.
  • multiple bulk submissions creating duplications, which cannot be corrected via the bulk process.
  • understanding that the confirmation number provided through MTO for any filed return is to indicate successful transmission of the return information to Treasury. No follow up confirmation is provided when/if the return is accepted.