Taxes - Single Business Tax e-file, Frequently Asked Questions

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Single Business Tax e-file
Frequently Asked Questions

How do I know if the Michigan Department of Treasury will require me to file my clients' Single Business Tax returns electronically?

If you use computer software to prepare your clients' SBT returns, you are required to e-file all eligible returns that are supported by your software. There are two programs available for e-filing SBT returns: SBT Direct e-file and SBT Fed/State e-file.

What SBT forms are eligible for e-file?

Form Number	Form Name	SBT Direct	Fed/State 1120/1065
C-8000	SBT Annual Return	X	X
C-8000C	SBT Credit for Small Business and Contribution Credits	X	X
C-8000D	SBT Capital Acquisition Adjustment	X	X
C-8000G	SBT Statutory Exemption/Business Income Averaging	X	(1065 only)
C-8000H	SBT Apportionment Formula	X	X
C-8000ITC	SBT Investment Tax Credit	X	X
C-8000KC	SBT Schedule of Shareholders and Officers	X	(1120 only)
C-8000KP	SBT Schedule of Partners	X	(1065 only)
C-8000S	SBT Reductions to Adjusted Tax Base	X	X
C-8009	SBT Allocation of Statutory Exemption, Standard Small Business Credit and Alternate Tax for Member of Controlled Groups	X	X
C-8010AGR	SBT Adjusted Gross Receipts for Controlled Groups	X	X
C-8020	SBT Penalty and Interest Computation for Underpaid Estimated Tax	X	X
C-8030	SBT Notice of No SBT Return Required	X	X
C-8043	SBT Statutory Exemption Schedule	X	X
C-8044	SBT Simplified Return (Fiscal year filers with a tax year beginning in 2007 must file form C-8000 for tax year 2007.)	X	X
3307	SBT Loss Adjustment Worksheet for the Small Business Credit	X	X

My software doesn't support SBT e-file. What should I do?

We encourage you to use software that supports the SBT e-file program. E-file provides the best possible level of service. SBT paper returns take considerably longer to process. Also, account resolution for SBT e-file returns is given priority over paper returns. Please contact your software developer or visit our Web site at www.michigan.gov/sbtefile for more information.

I don't use software to prepare my SBT return. Am I required to e-file?

If you are preparing your SBT return yourself and do not use computer software, then you are not required to e-file. If you or your tax preparer are using software to prepare your SBT return, the software is required to support e-file for all eligible returns. Software developers have been advised that all SBT returns prepared with software must be e-filed. The software developers must go through a testing process with Michigan Department of Treasury and receive approval before they release their tax preparation and e-file software. View a list of participating software developers.

Do I have to mail anything to Michigan Treasury?

If you are expecting a refund, there are no paper forms to mail to Treasury. If your return requires payment, and you choose to mail your payment rather than pay by EFT, you will need to include Form SBT-V, SBT e-file Annual Return Payment Voucher, with your payment.

I didn't receive a letter with my Customer Service Number (CSN). What should I do?

Treasury no longer mails CSN letters to eligible SBT filers in January. Therefore, if you are filing your second return with Treasury within the last two years, you will need to obtain your CSN using the "Check My Business Tax Info" option on Treasury's home page or at www.michigan.gov/bustax. Please see SBT Customer Service Number (CSN) Information for more information.

I lost my letter containing my Customer Service Number (CSN). What should I do?

You may obtain your Single Business Tax e-file Customer Service Number (CSN) by using the "Check My Business Tax Info" option.

Is the Customer Service Number (CSN) case sensitive?

Yes. The Customer Service Number (CSN) is case sensitive and the letters "I" and "O" are not used. The CSN is eight digits comprised of one alpha character and seven numbers.

How do I check on the status my clients' or my return?

The quickest way to check the status of a SBT return is through the Michigan Department of Treasury's "Check My Business Tax Info" option. If Internet access is not available, you may call SBT Customer Contact at (517) 636-4700.

I don't have a Customer Service Number (CSN) to e-file. What should I do?

If you are filing an SBT annual return for the first time, you will not have a CSN and will not be able to e-file using the SBT Direct Program. However, you may e-file using the SBT Fed/State e-file program or file a paper return. If you are filing your second return with Treasury within the last two years, you will need to obtain your CSN using the "Check My Business Tax Info" option on Treasury's home page or at www.michigan.gov/bustax. The CSN should be available in January of the following calendar year. Please see SBT Customer Service Number (CSN) Information for more information.