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Michigan e-file - Sales, Use and Withholding (SUW) and City Income Tax Withholding (CTYW) Tax Preparer
E-file. Good for you. Good for Michigan.
The State of Michigan is working with tax preparers, payroll service providers and software developers to encourage taxpayers to e-file their SUW and CTYW tax returns. E-file is secure, fast, convenient, and helps save Michigan taxpayer dollars.
SUW and CTYW e-filing
SUW and CTYW monthly/quarterly and annual tax returns (with or without payment) may be e-filed directly to Treasury using approved tax preparation software. Treasury accepts returns uploaded through the Michigan Treasury Online (MTO) bulk e-file application, or transmitted by a Transmitter through a Web Service. For additional information, review the E-File Tax Preparer Handbooks below or contact your software provider.
Employers with more than 250 employees are required to e-file the Sales, Use and Withholding Taxes Annual Return (Form 5081) and the Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return (Form 5082), if amending.
Michigan does not have an e-file mandate for CTYW tax returns.
SUW Tax Year 2023 Electronic Filing Information
- SUW E-File Tax Preparer Handbook
- SUW Return Business Rules/Reject Codes and Descriptions
- SUW Payment Business Rules/Reject Codes and Descriptions
CTYW Tax Year 2023 Electronic Filing Information
- CTYW E-File Tax Preparer Handbook
- CTYW Return Business Rules/Reject Codes and Descriptions
- CTYW Payment Business Rules/Reject Codes and Descriptions
How to Participate in e-filing
- Choose software that has successfully completed Michigan software developer testing. Treasury does not charge for e-filing. There may be fees associated with the software used to prepare and transmit/upload returns. Software packages differ in price and features.
- View a list of approved companies that offer e-file software for Michigan SUW and CTYW tax returns.
- For complete information regarding the Michigan e-file program, review the SUW or CTYW E-File Tax Preparer Handbooks above.
Other Helpful Information
SUW Website: www.michigan.gov/bustax
CTYW Website: www.michigan.gov/citytax
Practitioner Services - This Web-based service allows practitioners to ask general and account specific questions for business tax customers.
Customer Contact Center
To check the status of an SUW return or payment, or for specific account questions:
- Online: Return and payment information can be accessed at www.mto.treasury.michigan.gov or ask Treasury a question at www.michigan.gov/asksuw.
- Telephone: 517-636-6925
To check the status of a CTYW return or payment, or for specific account questions:
- Online: Currently Unavailable.
- Telephone: 517-636-5829
Forms, Documentation and E-File Services
Note: Forms, Documentation and E-File Services staff is unable to provide return or payment status information, or address specific taxpayer account issues. Staff is able to assist with ensuring electronic submissions prepared using Treasury approved tax preparation software are successfully received by the State of Michigan for processing.