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Michigan Treasury Online (MTO) Detailed Instructions

Michigan Treasury Online (MTO) Detailed Instructions

Essential Services Assessment SOM - Local Government

Michigan Treasury Online (MTO) is an electronic portal providing self-service options to Michigan business taxpayers. MTO delivers value for the tax and revenue organization through process automation, avoiding manual processes, and increasing data quality. Current Essential Services Assessment (ESA) tax year data and registration will not be available until the end of April. To qualify to pay ESA in lieu of local personal property taxes for eligible personal property, an eligible claimant must receive the Eligible Manufacturing Personal Property (EMPP) exemption from the local unit in which the personal property parcel is located.

Please see ESA Topics: How to Claim the Exemption for further details regarding filing deadlines.               

Key Dates for 2026

  •    February 20, 2026: Deadline to file Form 5278 with the assessor of the local unit in which the personal property is located.
  •    May 1, 2026: Electronic 2026 ESA Statements available to taxpayers via MTO.
  •    August 15, 2026: Final day to submit a certified Statement and pay ESA in full without late payment penalty.
  •    September 15, 2026: Deadline to amend a previously certified 2026 ESA Statement.
  •    April 15, 2027: Last day to certify and make full electronic payment of 2025 ESA liability and late payment penalty.
  •    After April 15, 2027: A Notice of Intent to Rescind will be mailed to any taxpayer who has failed to submit a certified Statement and pay ESA in full.
  •    June 7, 2027: Deadline for Treasury to issue orders to rescind the EMPP exemption for 2026 tax year.

To access MTO, use URL: https://mto.treasury.michigan.gov

Access and Log In Information

Existing MTO users: 

  1.       To access MTO, use URL: https://mto.treasury.michigan.gov
  2.       Enter your Username
  3.       Enter your Password
  4.       Select LOG IN

New MTO users:

  1. To Access MTO, use URL: https://mto.treasury.michigan.gov
  2. Select the CREATE USER PROFILE  button
  3. Enter required Profile Information and agree to the terms & conditions
  4. Select the Next button
  5. Select and enter your Username and Password
    • Passwords must follow these rules:
      • Minimum 8 characters, no more than 30 characters
      • Passwords must contain both letters and numbers
      • Passwords must be mixed case (both uppercase and lowercase letters)
  6. Select Confirm

Navigation of MTO Home Page

Once the user is logged into MTO, the home page will appear. Under Tax Services, the user will click on the box that says Essential Services Assessment (ESA).

Note: The options under Guest Services are NOT for ESA use.

Navigation of Dashboard

Business Card: created on the ESA Dashboard after a user establishes a business relationship. Each business will display its FEIN (Account Number). If business relationship does not exist under this MTO account and new one must be made to create a Business Card.

For Users Adding a New ESA Relationship:

  1. Select the Create a New Relationship business card on the ESA Dashboard

    Verify Business Relationship

  2. Enter the FEIN of the business
  3. Select the NEXT button

    Verify Business Relationship Security Questions

  4. In order to gain access to a business, the user will be asked four security questions.  The answers to the security questions are based on information provided in Part 2 (page 2) of the selected Combined Document (Form 5278).  You must answer all four of the questions in order to access your ESA account.
    1. From the dropdown, select the year of the Form 5278 you wish to use for the other three questions
    2. The Personal Property Parcel Number from the Form 5278 must be entered exactly as it appears on the upper right-hand corner of Page 1 of the Form
    3. The Acquisition Cost reported for any EMPP eligible year in Part 2 Section B of Form 5278
    4. The year for which the Acquisition Cost from Question #3 was reported (Enter “CIP” if the reported Acquisition Cost is for Construction in Progress)
  5. Once the security questions have been answered, select VERIFY.
  6. Once this process is complete, the user will have the selected business added to their profile with access to ESA.
  7. Users will see the new business listed on a business card on their ESA home page.
  8. Upon adding the first business account to their profile, users will receive an email for an access code, which they will enter into the Access Code field.
  9. If a user does not receive the access code email from Treasury, it may be necessary to check the user’s Spam folder or request another code in the Verify Access Code Page.
  10. Note: A user is allowed three attempts to answer the security questions before being temporarily locked out of the system for 60 minutes. ESA staff will not be able to unlock the system during these 60 minutes. If you are unsure why your answers have not been accepted, please contact ESA staff.

For Users Accessing an Existing Business Relationship:

  1. Click on the Business Card to access that business’s Business Information page, which includes the Current Year ESA Filing, as well as available ESA Actions.

Note: Do not click on the Trash Can unless the user intends on removing the business relationship. If the relationship is removed, to add the business again the user must follow the instructions under For Users Adding a New ESA Relationship

Navigating the Business Information Page

On this page, the user can view the current ESA return status and any previous return information on the left of the screen.

  • Current Year ESA Filing includes all current year filing information
    • Selecting CERTIFY allows the user to certify their ESA return
    • Selecting PAY directs the user to the ESA payment page
    • “Not yet certified” indicates that the user has not yet certified their return. In order to view the liability for the return, the user must first certify their return by selecting CERTIFY , or “CERTIFY and Pay ESA Statement” under ESA Actions and submitting a return.

Previous ESA Returns

  • If a user has submitted an ESA return through MTO in a previous year, the user may view or print this previous year ESA return.
  • Selecting VIEW/PRINT OPTIONS directs the user to the Print Returns page, where they can enter the return year they wish to view/print.

The user can perform various functions listed on the ESA Actions menu located on the right of the screen. These functions are displayed based on the user’s access rights to the business.

Available Actions:

  • Certify and Pay ESA Statement/Amend Certified Statement
    • Select the “Certify and Pay ESA Statement” link to begin filing and paying the ESA current year tax return for this specific business.
    • See Certify ESA Statement topic on page 13.
  • Summary of Account
    • MTO can produce an account summary for a user upon request. This letter is an account statement allowing users to view all account categories within a single filing period.
    • Note: The Summary of Account will not include return information until the return is certified.
  • Make a Payment
    • Users can make electronic payments using this link.
  • Manage Payment Profile
    • This function routes the user to the main menu of the payment site. A user can add, edit, or delete an eCheck account.  He or she may also view, edit, or delete any pending payments and view previous payment history.
  • Print Returns and Parcels
    • The MTO user can view or print the parcels and returns after filling in the year of the return or parcel. The user is given the option to view as a pdf or export to a excel document.
  • Letters
    • The MTO user can view Essential Services Assessment correspondence from Treasury.

Certify ESA Statement

Once a user clicks Certify and Pay ESA Statement under Available Actions or selects Certify in the current year summary box, they may begin to certify an ESA Statement.

Taxpayer Information

The Taxpayer Information page displays the basic information of the taxpayer, providing an overall description of taxpayer details. On this page, a user can verify, edit, modify, or update the taxpayer information. 

Messages at the top of the page:

  • If the return has been filed and processed, a message will appear at the top of the screen with a blue info box. The message has the heading Processed and the body says “The account data displayed reflects account information as calculated and processed by the Department.”
  • If the statement has not been previously filed or a return has been filed but has not been processed by Treasury, a message will appear at the top of the screen with a yellow warning box. The message has the heading Subject to Processing and the body says “The account data displayed reflects account information as calculated and processed by the Department. If any additional changes are made to the account, they are subject to further processing which may take up to three business days.”
  • Fill in required fields
    • Taxpayer’s Name
    • Mailing Address, Country, City, State, and Zip Code
    • Email address and telephone number for Contact for ESA Correspondence
  • Click NEXT to continue

ESA Parcel Summary

The ESA Parcel Summary, which displays a complete list of parcels included on the taxpayer’s ESA statement. From here, users can edit and/or add a parcel.

The user can click on the Parcel Number to view the details of a particular parcel. A red warning icon next to the parcel number indicates that required information is missing. This missing information must be provided in order to move on to the next section.

To add a parcel, click ADD PARCEL above the list of parcels.

Note: If the user chooses to add an additional parcel, this parcel must have been included on the original Form 5278 submitted to the local unit in February.

Click NEXT  to proceed to Filing Summary Page

Click SAVE PROGESS  to save this return

Note: The user can return to this saved return at any time before September 15th. September 15th is the last day to amend all previously saved returns. All pending saved files will be void after this date, regardless of whether an ESA statement has been certified

ESA Parcel Details

Once the user adds or selects a specific parcel, the ESA Parcel Detail page is displayed.

Parcel’s information may be edited on this page. The ESA Parcel Details page is broken into Basic Parcel Information, Record Information, and Report of Acquisition Cost sections.

  • All fields marked with an asterisk (*) must be complete in order to select UPDATE and continue to the next parcel.
  • The Department highly recommends that the user verify that Report of Acquisition Cost is consistent with previously submitted Form 5278, and that all values are correct.

If UPDATE is selected, the updated/new parcel is saved, and the user is returned to the ESA Parcel Summary screen.

If CANCEL  is selected, the user’s changes are canceled, and they are returned to the ESA Parcel Summary screen.

If REMOVE PARCEL  is selected, a modal will appear asking for confirmation to remove the parcel.  Upon confirmation, the parcel will be removed, and the user will be returned to the ESA Parcel Summary screen.

  • The user is required to enter a reason code if the user decides to remove a parcel
    • The available Reason Codes are:
      • Not My Parcel
      • Affidavit Filed in Error
      • Other (if this option is selected, a brief explanation is required). Some users may be prompted by the system to remove a parcel. This occurs when a parcel has zero acquisition cost reported in EMPP eligible years. The user should select one of the available Reason Codes to remove the parcel.

    Note: Removing a parcel does not affect the ability of a user to claim the EMPP exemption in later years.

  • The removed parcel(s) will appear under a section titled Removed Parcels.
  • The user is now able to return a parcel to the return by selecting ADD PARCEL in the far right column

    After adding the parcel in this manner, any acquisition cost reported on this parcel must be added back to the parcel by selecting the parcel number and inputting the values in Report of Acquisition Cost.

    Filing Summary

    The Filing Summary page provides a summary of the ESA filing, including business information, parcel summary, and financial summary.

  • If applicable, details about the paid preparer and the authorized representative for the eligible claimant should be provided where indicated.
  • The user should review all information, including certification terms, before clicking SUBMIT.
  • Once SUBMIT is selected, a warning modal will be displayed.  Please review the guidelines in this modal before once again clicking SUBMIT.

Note: Statute prohibits the amendment of a previously certified ESA Statement after September 15th.

Confirmation is provided upon submission of the return.  The confirmation page includes links to the following functions:

  • PAY NOW- To make a payment
  • PRINT CONFIRMATION- To print this Confirmation Page
  • VIEW PRINTING OPTIONS - To view and/or print ESA return
  • GO TO BUSINESS DASHBOARD - Return to ESA Business Dashboard       

Confirmation Email

Within 15 minutes of submitting a return or amended return, MTO users will receive a confirmation email from Treasury (donot-reply@michigan.gov)

Upon successfully submitting a return, users are able to view the return on the Business Information screen under the ESA Actions - Print Returns and Parcels.

Note: Please allow 2-3 businesses days for processing before accessing this information

Access ESA Letters

Under Letters, MTO users have the ability to view correspondence from the Essential Services Assessment (ESA) unit. Click the Letters dropdown, then the “Letters” link.

To use Michigan Treasury Online (MTO), you are not required to install any software. However, to view letters, you may need to have Adobe Reader installed on your computer.  Select this link to download the latest version of Adobe Reader.

Making a Payment

This feature allows the user to enter a payment amount and submit electronic payment. Payments may also be made via EFT/ACH credit. Please refer to Form 2329 for further instructions on EFT/ACH payments.

Warning: Some financial institutions offer a “Debit Blocking” or “Debit Filtering” service to prevent unauthorized debits (withdrawals) from an account. If an account has a debit block or filter, any unauthorized debit transactions will not be processed. The user needs to contact their financial institutions and have the ACH transaction identified with the Company ID 0000408976 authorized to debit the account. Failure to make these arrangements may result in the payment request being rejected by the financial institution. If this occurs, your payment will not be received by Treasury and an NSF (Non-Sufficient Funds) letter will be issued by Treasury.

  1. Click “Make a Payment” under ESA Actions
  2. Select the type of payment
    • If the user selects Annual Payment:
      • Select the tax year you would like to make the payment
      • Enter Annual Payment Amount

    Note: The user must manually enter the payment amount. This amount can be found in the current year summary box as the “Total Processed ESA Liability.”

    • Enter Penalty Payment Amount

    Note: Unpaid liability after August 15th is subject to late payment penalty. Late payment penalty accrues on the unpaid portion of the tax liability at 3% per month or part of a calendar month, up to a maximum of 9 months (27%).

    • If the user selects Audit Payment:
      • Select the audit tax year you would like to make the payment
      • Enter Audit Payment Amount
      • Enter Audit Interest Payment Amount

    Note: Audit interest accrues at 1.25% per month, including fractional months

  3. The user must check the box under Total Payment Amount, indicating they have read and understand the statement about the Debit Blocking Services.

    Note: The user will not be able to make a payment unless they acknowledge the statement and check the box.

  4. Click PAY NOW button
  5. After clicking PAY NOW, the user will be routed from the State of Michigan website to the Paymentus payment website powered by JP Morgan Chase. After verifying the payment amount and payment date listed, complete the required payment information fields and select Continue.
  6. Select the “I authorize ACH direct debit payment” checkbox and click Pay.
  7. A payment confirmation number will be provided after submitting the electronic payment.  Additionally, the user will receive a payment confirmation email from Paymentus within 15 minutes.

Note: A confirmation does not mean that money has been received by Treasury, only that the request has been sent to the bank. It is recommended that users check the status of their payment in MTO 2-3 business days after payment is sent.

Amend Certified Statement

A user may amend a current year return until the statutory deadline of September 15th.

There are two ways to amend certified statement on MTO:

  1. Click the AMEND button on the current year summary box.
  2. Click “Amend Certified Statement” under ESA Actions.

Contact Us

If you have additional questions that were not answered using these instructions, please contact the Essential Services Assessment Unit at ESAQuestions@michigan.gov or 517-241-0310.