The Motor Fuel Electronic Filing Application can be sent to the Department of Treasury, Motor Fuel Tax Section, via fax number 517-636-4593, or mailed to the address at the bottom of the application. If you select one of the FTP filing options, you must also submit a Trading Partner Agreement (form 3999).

Once your application is processed, your User ID and Password will be sent by mail.

FTP
February 20^th is the deadline for the first test of your electronic file. You must submit two consecutive successful test files before your filing status will be moved into production.
Electronic filing can begin on April 10^th.
Tax returns for the first quarter of 2004 are due on April 20, 2004.

Web direct
Testing is not necessary.
Electronic filing can begin on April 10^th.
Tax returns for the first quarter of 2004 are due on April 20, 2004.

Once your Motor Fuel Electronic Filing Application has been processed, your User ID and Password will be sent by mail. For best service on the Web site, remember and protect your User ID and password. If you feel your User ID/password has been compromised, contact the Treasury Dept. at 517-636-4600 to have your password reset.

You're filing guide and information regarding this initiative is located at www.michigan.gov/motorfuelefile.

Recommendations for software versions and releases, such as Microsoft IE, Acrobat Reader, etc., can be found on the e-filing Web page at: www.michigan.gov/motorfuelefile.

The Data Center where your information will be received, archived, and processed is a full-scale data center built to service multiple government agencies and complies with the most stringent security standards. All communications and processing hardware platforms are installed in a fully fault tolerant infrastructure with the following features:

• All routers, switches, and firewalls are redundant. Fail over of any device is immediate.

• Load balancing is used to distribute traffic for one Web site among many Web servers.

• The Internet Service Providers (ISP) access is provided by two separate communications carriers resulting in redundant Internet communication with the outside world.

All Web based accesses are secured with SSL using 128K bit data encryption.

Once a file has been received from any outside source (this would include your tax return data) it is scanned for viruses before being moved into production directories for processing.

User ID's and Passwords

Filer access is controlled with unique User ID's and passwords (PINs). Passwords are classified as ‘complex' in format and are issued and controlled by the state.

Log-on's are limited to a number of unsuccessful attempts before your User ID will be disabled. If this happens, you will have to contact the Treasury Department at 517 636-4600 to have it restored.

Initially, your account will be established in ‘test mode.' During this time you will be allowed to send test files in for translation and processing. If there are format / data errors severe enough to prevent a reasonable processing of your tax information, we will work with you to correct these deficiencies.

The State of Michigan requires two consecutive ‘good' files before you can be certified for production filing. At this point your online account will be set to production status.

Each time you submit a data file, the system will return a ‘Confirmation Number' uniquely assigned to your submission.

In April, the production system will allow filers not only to submit their tax data files, but will provide additional capabilities to allow you to:

• Track your submission through the various processing stages
• Interactively correct data errors in your submission that are considered non-fatal but severe enough to prevent processing.
• View the generated return (image).
• View all electronic returns relating to your account including
  • Originals
  • Amendments
  • Corrections and/or Assessments

Interactive training sessions are scheduled for March, and will walk you through these new features.

Once you have been certified for production, the State of Michigan will require you to submit a ‘paper' copy (face-sheets only) via fax for the next two live filing periods. The fax number to submit the paper returns is 517-636-4593.

Once you have submitted a file and received a confirmation number, it usually takes twenty-four hours to translate and process your file. Please note that this does not mean that a tax return has been generated since errors may have been detected in your submission that require your intervention to correct.

On occasion your file may not translate at all and will not even make it to the cleansing stage. If after 48 hours the Confirmation Number associated with your submission still shows a ‘File Received' status - this indicates it has not progressed through the system and you will need to contact the State of Michigan.

Your postmark date and timestamp will be set from the completion of your transmission and display of your confirmation number.

We also accept electronic amendments to your tax return. Only a return that was submitted electronically can be amended electronically.

Web Direct Filing

When amending a return, only enter into the forms the transactions that are affected by the amendment. In other words, do not re-key the entire return.

• If you are adding a load to your return, simply enter the information.
• If you are removing a load, simply delete the information. The system will automatically enter negative gallons to offset the original entry.
• If you are changing the schedule on which the load was reported, delete the original load and enter the changed information as a new load via the add process.

File Transfer Protocol

When amending a return, only transmit the transactions that have been changed.

• If you are adding a load to your return, simply enter the information.
• If you are removing a load, enter the required information exactly as it was entered originally, but show the gallons as negative.
• If you are changing the schedule on which the load was reported, enter the required information as originally reported and show the gallons as negative. Then reenter the information with the correct schedule number.

Loads submitted on a current return for prior periods (late loads) will automatically generate an amended return for that period. Penalty and Interest will be charged. You must send an amended return on paper for all loads and periods prior to March 2004.

Electronic Payments

The are two methods of electronic payment offered: ACH Credit and ACH Debit. An application for each is available at http://www.michigan.gov/motorfuelefile. These applications take up to one month to process.

Just like your tax return, electronic payments are assigned a date and time stamp and must be received by the due date of the return to be timely.

Payments by Checks

Payments can be made by check or money order using a Motor Fuel Tax Payment /Proposed Adjustments Coupon (form 4020).

Contact the State of Michigan so that your filing profile can be changed. You must submit two consecutive successful test files before your FTP filing status will be moved to production. You must continue the file returns using the format you have been approved for until you have completed testing and have been approved for the new format.

You may choose between Web Direct Filing and File Transfer Protocol to submit your motor fuel tax returns.

Method One: Web Direct Filing
Web Direct Filing allows you to access your tax return(s) via the Internet. Entries can be saved, without being submitted, and updates made at your convenience. The Tax Return is then generated from the information you provide. You have complete control over when the return is submitted.

Reasons for selecting this option:

1. Is a manual process of entering each load. If you have medium to high volume load activity, this option would be very time consuming.
2. If you have low activity and do not have an automated option.

The following license holders can only use Web direct filing: Blender, LPG, Marine, and Terminal Operator Annual Return.

File Transfer Protocol (FTP)
FTP is the method of submitting files to a secure location/mailbox via the Internet. The files are retrieved and generated into tax returns. Two file formats, ANSI 813 4030, and ASCII Flat file are explained below.

ANSI X12 813, 4030:

Requires unique software to translate/convert data into a special, space efficient format. This software is usually for large filers.

Reasons for selecting this option:

1. For filers that report a high volume of activity.
2. Have existing software.

Cost and ongoing maintenance may be a factor for some filers.

Provide a delimited file. Use any appropriate software product to generate a delimited file. Filers with automated systems can generate an ASCII Flat file directly from their systems.

Commonly used programs such as MS Word, or MS Access, can create delimited files.

Reasons for selecting this option:

1. For filers that report a high volume of activity.
2. Low or no cost solutions exists.
3. Easy to do.

Test files can be submitted through the Web site at: http://www.michigan.gov/motorfuelefile.

FTP
February 20^th is the deadline for the first test of your electronic file. You must submit two consecutive successful test files before your filing status will be moved to production.
Electronic filing can begin on April 10^th.

Web Direct
Testing is not necessary, but a practice site will be made available at: http://www.michigan.gov/motorfuelefile. Notices will be sent when the practice site is ready.
Electronic filing can begin on April 10^th.

Web Training
Interactive training sessions, scheduled for March, will walk you through the process. Notices will be sent informing you when this has been scheduled.

If you need to know which motor fuel returns and reports you file, please call the Motor Fuel Tax section at 517-636-4600. Be sure to have your account number (usually your Federal Employer Identification Number) ready.

Changes to Returns and Schedules
Terminal Operators, Suppliers, Importers and Carriers have new schedules.

Format Changes
Formats for some of the returns have changed. Marine Diesel Dealers and Blenders have had the most significant format changes.

Filing Frequency and Due Date
Though some of the return formats have changed, the filing frequencies and due dates have not. Returns are due electronically on the twentieth day of the month following the close of the report period.

The first return filed electronically for all license types except Supplier and Terminal Operator will be for those that are due on April 20, 2004.

Web Direct Forms
Blender, LPG, Marine, and Terminal Operator Annual Return must file by Web Direct. All others may file using Web Direct Forms, ASCII text file or ANSI X.12 v4030.

Once you log on at http://www.michigan.gov/motorfuelefile, you will be able to access the forms you need. The Web direct forms will resemble the paper forms.

Entries to the Web direct forms can be saved, without being submitted, and updates made at your convenience. However, once the "SUBMIT" button has been pressed, you will need to amend the original return in order to add entries.

XML is not available.

Guides for Exporter, Importer, Transporter, Supplier, Terminal Operator and Carrier ASCII formats are available at: http://www.michigan.gov/motorfuelefile. In addition to the return specific ASCII guide, you will also need the MI ASCII Guide.

Your first electronically filed return is due on April 20, 2004. For quarterly filers, this will be the return for the first quarter of 2004.

Fuel must be reported on a load by load basis. This includes exports of home heating fuel. Loads of fuel being delivered to various end users can be listed as Buyer/Delivered To: Various FEIN: 99-9999999. You must report the deliveries by Bill of Lading Number, not invoice number.

When logging on as a Web Direct Filer, you will have access to the forms you need.