MBT - ELF: Overview of MBT e-filing

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UltraTax CS is approved for electronic filing Michigan Business Tax (MBT) returns with the State of Michigan. The Federal/State e-file and State Stand Alone methods are available with UltraTax CS.

To read about a particular topic, click the link below.

Federal/State E-File

State Stand Alone E-File

Signing the Electronic Return

E-File Attachments

Disqualifications

Extensions

Important! The Michigan Department of Treasury only supports electronic filing for those Federal return entity types which fully support the Modernized e-file Format (MeF). At this time, only Partnership and Corporate returns fully support the Federal MeF program. Therefore, Individual and Trust MBT taxpayers cannot file electronically; likewise, both of these return types are not subject to the Michigan MBT e-file mandate.

Federal/State E-File

The Michigan Business Tax Federal/State e-file program has been approved for UltraTax CS. If the Federal and MBT e-files are created together, there are no additional data entry steps to utilize the Federal/State e-file program.

State Stand Alone E-File

Returns are signed by entering a Personal Identification Number (PIN). The PIN will be selected by the taxpayer or the taxpayer may authorize his or her tax preparer to select the PIN. Access Federal Screen ELF, located under the Electronic Filing folder, and mark the Suppress the creation of: Federal electronic file when only filing a state return or extension electronically field. PIN information can be completed in Michigan Screen ELF for returns filing the State stand-alone method.

Signing the Electronic Return

Michigan will accept the federal signature (8453-C, 8453-S, 8453-P or Personal Identification Number (PIN)). The State return may be transmitted with the federal return or at a separate time. As long as there is an IRS Submission ID included with the State submission that links the two returns together it is considered a Fed/State filing. Michigan does not require any additional signature documentation.

State Stand Alone returns must be signed using the Michigan Business Tax e-file Authorization MI-8879-MBT (Form 4763) and the tax preparer must retain the MI-8879-MBT in their records as part of the taxpayer's printed return.

E-File Attachments

For best practices when attaching documents to MBT e-files, refer to topic MBT-ELF: Best practices for e-file attachments.

Disqualifications

Michigan Business Tax electronic filing is not available to certain taxpayers. For a complete list of disqualifications,

refer to topic MBT - ELF: Electronic filing disqualifications

Extensions

The Michigan Department of Treasury does not support the electronic filing of MBT extensions.

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