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Business and Corporate Income Tax E-fileSingle Business Tax E-File
As of December 21, 2011, Michigan will no longer accept electronically filed Single Business Tax (SBT) returns through the SBT Direct e-File Portal. The final date to transmit an electronically filed SBT return is December 20, 2011. Any SBT returns submitted subsequent to this date should be paper-filed and mailed to the appropriate address listed on the form.