The following forms and schedules can be e filed:

• MI-1040, Individual Income Tax Return - Required for all Fed/State e file returns; not required for State-Only e file returns.
• Schedule 1, Additions and Subtractions
• Schedule 2, Nonrefundable Credits
• Schedule NR, Nonresident and Part-Year Resident Schedule
• MI-1040CR-5, Farmland Preservation Tax Credit Claim
• Schedule CR-5, Schedule of Taxes and Allocation to Each Agreement (Including returns filing for Property Development Rights and/or joint agreements that are not equally apportioned)
• MI-1040CR, Homestead Property Tax Credit Claim, or
• MI-1040CR-2, Homestead Property Tax Credit Claim for Veterans and Blind People

• Schedule CT, College Tuition and Fees Credit
• All required federal forms and schedules
• 3174, Direct Deposit of Refund
• MI-1040H, Schedule of Apportionment (one occurrence)
• MI-8839, Qualified Adoption Expenses
• MI-2210, Underpayment of Estimated Income Tax
• 4013, Resident Tribal Member Annual Sales Tax Credit
• 4642, Michigan Voluntary Contributions Schedule
• 4764, Energy Efficient Qualified Home Improvement Credit (New for Tax Year 2009)
• W-2 form(s)
• 1099 form(s)

• MI-1040D, Adjustments of Capital Gains and Losses
• MI-4797, Adjustments of Gains and Losses from Sales of Business Property
• MI-1040CR-7, Home Heating Credit Claim

Exclusions From E-file
When the following forms are included, the MI-1040 can be e-filed, but the forms listed below must be mailed to the address indicated on the form.

• MI-1045, Application for Michigan Net Operating Loss Refund
• 4, Application for Extension of Time to File Michigan Tax Returns

The taxpayer is not eligible for e-file if:

• Filing returns or forms listed as excluded in IRS Publication 1345
• Filing form MI-1040 and any of the following apply:
  • Fiscal year filer
  • Prior year return(s)
  • Not required to file a U.S. 1040 if filing Fed/State
  • Filing form MI-1040X Michigan Amended Income Tax Return
  • Filing form 3581 Historic Preservation Tax Credit
  • Filing Schedule CR-5 and taxpayer has more than 25 agreements
  • Filing form MI-8839 Michigan Qualified Adoption Expenses claiming more than four eligible children
  • Claiming the Stillbirth Tax Credit if your software does not support PDF attachments
  • Claiming the Venture Capital Investment Subtraction.
  • Claiming the Individual or Family Development Account Credit if your software does not support PDF attachments
  • Filing form MI-1040D Adjustment of Capital Gains and Losses with more than 20 short-term capital gains/losses or 24 long-term gains/losses
  • Filing form MI-4797 Adjustments of Gains and Losses From Sales of Business Property with more than 16 sales/exchanges of property held over one year or more than 13 sales/exchanges of property held one year or less

Non-electronic Portion of Michigan Returns
The non-electronic Michigan return consists of the following supporting documents:

• Copies of other states' returns for credit. Copies should be retained in the taxpayers' records.
• Form MI-8453. See the "Michigan E-file Signature Process" section of this Handbook for more information on form MI-8453
• Form MI-1040-V. If tax is due on an e file return, the taxpayer must submit payment by check or money order by April 15, 2009 with form MI-1040-V.
• Copies of tax bills should be retained in the taxpayers' records. Treasury may request copies to verify tax information.
• Form MI-1040CR-5 MICHIGAN FARMLAND PRESERVATION TAX CREDIT CLAIM. Farmland returns claiming unequal distribution of property taxes on jointly-owned land must have a distribution statement signed by all owners. Part 2 of form MI-1040CR-5 may be used for this purpose. Do not mail a copy of form MI-1040CR-5 or the signed statement to Treasury. A copy of the signed statement should be retained to avoid reduction and/or denial of the credit at a later date. Treasury may request a copy of the signed statement submitted to verify the unequal distribution claimed.