Electronic Filing Programs for MBT and CIT

Highlights 

• Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.
  
  Treasury will be enforcing the e-file mandate for MBT and CIT. The enforcement includes not processing computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer, indicating that the taxpayer's return was not filed in the proper form, and content, and must be e-filed. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed.
   
• e-file mandate and negative equity capital notice
   

Michigan participates in the IRS MeF program, accepting both MBT and CIT Fed/State e-file returns. Filing of tax returns electronically is Secure, Fast, and Convenient. Treasury is committed to processing MBT and CIT e-file returns in less than half the time of paper returns, and account resolution for MBT and CIT e-file returns receives priority.

Business Tax Electronic Filing Preparer Handbooks

• Michigan Business Tax Handbook
• Corporate Income Tax Handbook

Tax Year 2021 Electronic Filing

• Michigan Business Tax E-File Business Rules
• Corporate Income Tax E-File Business Rules 

Tax Year 2020 Electronic Filing

• Michigan Business Tax E-File Business Rules
• Corporate Income Tax E-File Business Rules 

Tax Year 2019 Electronic Filing

• Michigan Business Tax E-File Business Rules 
• Corporate Income Tax E-File Business Rules 

How to Participate in the MBT Fed/State e-file Program

• Complete the IRS application process to participate in the IRS Fed/State e-file Program. Please allow 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, you are automatically accepted into the Michigan MBT Fed/State e-file program.
• Taxpayers can access the IRS list of e-file tax preparers from Michigan's Find An E-file Provider web page.

Treasury and its customers continue to benefit from advances in technology that improve efficiencies and enhance the State's tax filing, refund, and audit processes. E-file is a key component in this improvement and enhancement.

Effective January 1, 2013, Michigan has an enforced e-file mandate for MBT and CIT. Software developers producing MBT and CIT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT and CIT returns prepared using tax preparation software or computer-generated forms must be e-filed.

Choosing a Tax Preparation Software

You will need to purchase tax preparation software that supports e-file. The IRS and Treasury do not charge for e-filing. There may be fees associated with the commercial software used to prepare and transmit the returns. These packages differ in price and features. View a list of companies  that offer e-file software for Michigan and federal business and income tax returns.

Other Helpful Information

• Michigan Business Tax
• MBT e-file Business Rules (rejection codes)
• MBT Frequently Asked Questions
• Corporate Income Tax
• CIT e-file Business Rules (rejection codes)
• CIT Frequently Asked Questions
• IRS E-file Requirements

Contact Information

Michigan:

Electronic Filing Programs
Web site: www.MIfastfile.org
Email: MIFormsEfile@michigan.gov
Telephone: 517-636-4450
(for tax preparers, transmitters and software developers only)

Customer Contact Center
Web site: www.michigan.gov/bustax
Telephone: 517-636-4657
(for return status or specific account questions)

Federal e-filing:

Web site: www.irs.gov
Telephone: 1-866-255-0654