The Implementation of the Michigan Flow-Through Entity Tax
G. In what formats can an electing flow-through entity file its annual return? What methods can be used to make estimated or annual tax payments?
All payments and returns required under the flow-through entity tax are required to be submitted electronically through Michigan Treasury Online (MTO), located at https://mto.treasury.michigan.gov/. Payments submitted outside of MTO will neither be accepted41 nor be regarded as a valid election into the flow-through entity tax.42 Similarly, returns submitted outside of MTO will not be accepted.43 The Michigan Treasury Online Help Center is available for any questions related to accessing and using MTO.44
41MCL 206.841(6).
42MCL 206.813.
43MCL 206.833(1).
44https://www.michigan.gov/en/taxes/business-taxes/mto