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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

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