Michigan Efile

Michigan has an enforced Corporate Income Tax (CIT) and Michigan Business Tax (MBT) e-file mandate. Michigan does not provide a direct portal for taxpayer-to-Treasury Corporate Income Tax (CIT) or Michigan Business Tax (MBT) return e-filing. All eligible CIT and MBT returns prepared using tax preparation software or computer-generated forms must be e-filed. All CIT and MBT returns are routed through the IRS Modernized E-filing system. Independent software companies develop proprietary products which calculate and prepare the return, then transmit it to the IRS; from there it is passed on to the state.

The Michigan Department of Treasury will not process computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer indicating that their 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.

Part 1 of Form 4763 Michigan E-file Authorization MI-8879 will be populated with the data from your returns. Verify the information and check the appropriate box on Part 2 of form 4763 Michigan E-file Authorization for Business Taxes MI-8879. Enter a 5 digit PIN number as authorization. Your PIN number will be transmitted with your return data. As the taxpayer, you are the ERO (Electronic Return Originator) if you are submitting the return without the use of a paid preparer. If you are using a paid preparer, Part 3 will need to be completed accordingly based on the form instructions and guidelines.

Michigan only accepts PDF files as attachments. You must print or save your supporting documents as PDF files prior to filing. You may use the PDF>Attach to… feature to save any documentation contained within the software to the Attachment Frame for Michigan. You will be prompted to upload any required documents based on the criteria listed below.  

Form 4588

• Schedule T
• State Business Page
• Retaliatory Support if a foreign insurer
• Other Fees Schedule or support if you have values on page 2, line 37
• Other Assessments Schedule or support if you have values on page 2, line 42
• Amended Return or Audit Document if the Amended checkbox is checked on page 1

Form 4596

• MEDC Annual Tax Credit Certificates must be attached if you have a value on lines 2 or 3 All MEDC documents should be included in a single PDF.

Form 4584

• MEDC Annual Tax Credit Certificates must be attached if you have a value on lines 33, 60, 68 and 76. All MEDC documents should be included in a single PDF.
• The Michigan Approval letter received from the Assignor for Historic Credit must be attached if you have a value on lines 10 or 13.
• The Brownfield Redevelopment Credit Assignment Certificate must be attached if you have a value on line 43.
• The Brownfield Redevelopment Credit Certificate of Completion must be attached if you have a value on line 46.

Form 4587

• The UBG Member Recapture Statement must be attached if you are filing this form.

Form 4905

• Schedule T
• State Business Page
• Retaliatory Support if a foreign insurer
• Other Fees Schedule or support if you have values on page 2, line 33
• Other Assessments Schedule or support if you have values on page 2, line 38

Form 4906

• Schedule T
• State Business Page
• Retaliatory Support if a foreign insurer
• Other Fees Schedule or support if you have values on page 2, line 33
• Other Assessments Schedule or support if you have values on page 2, line 38

Form 4902

• The Michigan Economic Growth Authority (MEGA), Anchor District, Anchor Jobs Credit Certificates must be attached if you are filing this form.

To complete the electronic filing process for Michigan, please follow the steps outlined in Chapter 11. Fill out the return completely, with all company, premium, and other required information, just as you would a paper return. After selecting to electronically file your return, the software will prompt you to attach any supporting documents to the filing prior to submission. Multiple files may be included and may be required as noted above for the electronic filing. Only the return data and the attachments you select during the e-file process will be transmitted. PDF copies of the returns and supporting schedules/worksheets in the software will NOT be transmitted per the state’s e-file specifications.

Once you have chosen to submit the return, you may need to allow a few moments for the encrypted data file to transfer. You should see a message stating that the file transfer has been completed. You will then be provided with a submission ID. Soon afterwards, you should receive an email confirming the transmission of the file to the IRS at the email address you provided on the authorization form. This email will contain your submission ID as well. Please retain this for your records.

Michigan will generate an acknowledgement for all returns received. The acknowledgements are available within 48 hours after a successful transmission. If the form is accepted, you will receive an acceptance acknowledgement and the filing will be reviewed and processed. If it is rejected, you will be notified and rejections other than duplicate filings may be corrected and retransmitted.

Online payments are available for ACH Debit filers. Information on the EFT process as well as the EFT Debit Application (Form 2248) and EFT Credit Application (Form 2328) are available on Treasury’s Web site at www.michigan.gov/biztaxpayments. Taxpayers who choose to remit their payment via check must include form MBT-V, MBT E-file Annual Return Payment Voucher (Form 4576) or CIT-V, CIT E-file Annual Return Payment Voucher (Form 4901) with the payment. Copies of Michigan returns or schedules should NOT be mailed with Form MBT-V/CIT-V.