Michigan no longer accepts SBT Fed/State e-file returns. Michigan will continue to accept prior year SBT e-file returns through its Direct portal, as supported by your software.

The last day to transmit a first time SBT Fed/State return for current and prior years was December 15, 2008.

The last day to transmit a previously rejected SBT Fed/State return for current and prior years was December 18, 2008.

SBT Fed/State returns that need to be filed after the above dates will need to be paper filed. This can be accomplished in two ways: 1) Mail to the address listed in the Single Business Tax Instruction Booklet, or 2) Fax to the Alternative Filing Office's attention at (517) 636-4378.