How to Pay

You can pay using Michigan Treasury Online (MTO), Electronic Funds Transfer (EFT) Credit, EFT Debit, or paper check. Read the descriptions below for more information on each of these methods.

MTO can be used to file and pay most business taxes electronically by EFT Debit. Learn more at MTO Electronic Payments.

Go to Michigan Treasury Online (MTO).

You can initiate a tax payment from your bank to the State of Michigan’s bank by EFT Credit.

When using approved tax preparation software, payment of tax due can be made at the same time the return is e-filed if the software allows it. The payment is an EFT Debit process; the filer can select the date the payment will be debited from their account.

Payment Sent with Tax Return

If a paper check is sent along with a paper return, it can be mailed directly to Treasury.

Note: If a tax return was already filed electronically, please do not mail a copy of the return with your payment. Refer to the directions below to send a payment without a tax return.

Payment Sent Without Tax Return

Paper checks sent without a tax return must be sent with a completed Form 5094, Sales, Use and Withholding Payment Voucher. Please note that you must select the appropriate tax period and tax year when completing a payment voucher.

Note: Form 151, Authorized Representative Declaration (Power of Attorney), is required to be on file with Treasury to discuss tax filing matters with someone other than the taxpayer. One form per taxpayer needs to be completed. Questions regarding POAs can be answered by calling customer contact.