Electronic Filing Programs for MBT and CIT
- Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.
Treasury will be enforcing the e-file mandate for MBT and CIT. The enforcement includes not processing computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer, indicating that the taxpayer's return was not filed in the proper form, and content, and must be e-filed. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed.
- e-file mandate and negative equity capital notice
Michigan participates in the IRS MeF program, accepting both MBT and CIT Fed/State e-file returns. Filing of tax returns electronically is Secure, Fast, and Convenient. Treasury is committed to processing MBT and CIT e-file returns in less than half the time of paper returns, and account resolution for MBT and CIT e-file returns receives priority.
Business Tax Electronic Filing Preparer Handbooks
Tax Year 2021 Electronic Filing
Tax Year 2020 Electronic Filing
Tax Year 2019 Electronic Filing
How to Participate in the MBT Fed/State e-file Program
- Complete the IRS application process to participate in the IRS Fed/State e-file Program. Please allow about 45 days to process the application. Read more about e-file and the IRS application process at www.irs.gov.
- Once your Federal application is completed and approved, you are automatically accepted into the Michigan MBT Fed/State e-file program.
- Taxpayers can access the IRS list of e-file tax preparers from Michigan's Find An E-file Provider web page.
Treasury and its customers continue to benefit from advances in technology that improve efficiencies and enhance the State's tax filing, refund, and audit processes. E-file is a key component in this improvement and enhancement.
Effective January 1, 2013, Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.
Choosing a Tax Preparation Software
You will need to purchase tax preparation software that supports e-file. The IRS and Treasury do not charge for e-filing. There may be fees associated with the commercial software used to prepare and transmit the returns. These packages differ in price and features. View a list of companies that offer e-file software for Michigan and federal business and income tax returns.
Other Helpful Information
- Michigan Business Tax
- MBT e-file Business Rules (rejection codes)
- MBT Frequently Asked Questions
- Corporate Income Tax
- CIT e-file Business Rules (rejection codes)
- CIT Frequently Asked Questions
- IRS E-file Requirements
Electronic Filing Programs
Web site: www.MIfastfile.org
(for tax preparers, transmitters and software developers only)
Customer Contact Center
Web site: www.michigan.gov/bustax
(for return status or specific account questions)
Web site: www.irs.gov