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E-filing information

Electronic filing mandate

The Michigan Department of Treasury mandates electronic filing of all Michigan Corporate Income Tax returns, unless the return meets an exception listed on Form 4833, Michigan e-file Exceptions for Business Taxes. Returns sent on paper that are otherwise eligible for electronic filing will generate notices indicating that the taxpayer’s return wasn't filed in the proper form and content and needs to be e-filed. Refer to the Michigan Department of Treasury’s website for more information.

Returns supported for electronic filing

You can electronically file the following return types:
  • C Corporation
  • Short year
  • Amended
  • Unitary
  • Financial Institution
  • Insurance Company

Returns not supported for electronic filing

You can't electronically file the following return types:
  • Estimates
  • Extensions (Form 4)
  • Composite (Form 807)

Signature requirements for electronic filing

If filing a stand-alone return, you'll need to complete and sign Form 4763, Michigan e-file Authorization for Business Taxes MI-8879, before you electronically file the return. Michigan requires the date the authorized officer signs the form to be included in the e-file. Enter the signature date on the
MIELF
 screen or leave blank if it matches the federal date you enter on the federal
ELF
 screen. Don't mail Form 4763. The preparer retains the original form for 6 years and it needs to be available if Michigan requests it.

Resubmit returns

If you need to make a change to a return that you've already electronically filed and Michigan has already accepted it, you'll need to amend the return.
If Michigan rejects the return, you can make the changes, correct the rejection, and resubmit. The return needs to be resubmitted by the return due date for Michigan to consider it timely filed. There's no perfection period.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the Michigan return electronically. UltraTax CS will attach the federal return as a PDF.
Michigan allows PDF attachments in the electronic file. There are specific naming conventions for the PDFs you attach, which are outlined in the Michigan Corporate Income Tax (CIT) Modernized e-file (MeF) Software Developer Guide provided to software vendors. UltraTax CS checks the PDF file name against the requested naming convention. If they don't match, an ELF critical diagnostic will trigger with information on how to rename the file.
The following forms automatically generate as a PDF and attach to the electronic file:
  • Form 4895, Page 2 (noncalculating)
  • MI Shareholder Loss Adjustment Worksheet
  • MI Unitary Business Group Credit Recapture Worksheet
  • Required statements
  • General footnote

Payment methods

Michigan allows electronic funds transfer (EFT) or checks for balance due returns.
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