Michigan E-file - Fiduciary Tax Preparer
E-file Mandate
To optimize operational efficiency and improve customer service, Treasury mandated e-filing of individual income tax (IIT) returns. Fiduciary returns are included in the IIT e-file mandate.
Tax preparers who complete 11 or more IIT and/or fiduciary returns are required to e-file all eligible returns. Software developers producing tax preparation software or computer-generated forms must support e-file for all Michigan IIT and fiduciary forms that are included in the software package.
E-file Publications
Tax Preparer Handbooks
- 2023 Fiduciary Tax Preparer Handbook
- 2022 Fiduciary Tax Preparer Handbook
- 2021 Fiduciary Tax Preparer Handbook
Business Rules
How to Participate in E-filing
- Complete the IRS application process to participate in the IRS e-file Program. It takes 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, the IRS will forward your information to the State of Michigan and you are automatically accepted into the Michigan e-file program. Then you are ready to start e-filing!
- Taxpayers can browse the IRS Authorized e-file Provider locator service to find a preparer who offers e-file.
- For complete information regarding the Michigan e-file program, please review the Electronic Filing Programs Fiduciary Tax Preparer Handbook.
Choosing Tax Preparation Software
You will need to purchase tax preparation software that supports e-file. When choosing software, you should consider the following:
- Software must be accepted by the IRS and the State of Michigan.
- What Michigan and federal forms are supported.
- Software should support Fed/State and State Standalone e-filing.
- How returns are transmitted.
- Volume discounts and/or charges for rejections or retransmissions.
- Number of software updates issued.
- Communication of updates (Website, modem, express mail, regular mail).
- Technical support.
Software developers producing tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package.
View a list of companies that offer e-file software for filing Michigan and federal tax returns for 2023.
Other Helpful Information
Customer Contact Center
Telephone: 517-636-4486
(For fiduciary tax return status or specific account questions)
Forms, Documentation and E-File Services
Website: www.MIfastfile.org
Email: MIFormsEfile@michigan.gov
(for tax preparers, transmitters and software developers only)
Note: Forms, Documentation and E-File Services staff is unable to provide return status information or address specific taxpayer account issues.
Federal e-filing
Web site: www.irs.gov
Telephone: 866-255-0654