Tax Professionals

Resources:

• Voluntary Disclosure
  The Voluntary Disclosure Act (Public Act 221 of 1998) authorizes the State Treasurer, or a representative, to enter into a voluntary disclosure agreement with non-filers who have not been previously contacted by the Department and who meet certain other criteria. (Reference MCL 205.30c). Under a voluntary disclosure agreement, eligible persons may file returns and pay taxes and interest for a limited look-back period of four years without imposition of penalties, in exchange for future tax compliance.
• 2025 Approved Software Developers
  Check here for a list of approved software developers for tax year 2025.
• IRS Web Site
• Penalty and Interest Estimators
  Estimate the amount of penalty and interest owed on tax.
• Payroll Service Providers
  Supplemental filing and payment information tailored to payroll service providers.
• Business Income and Nexus
  The Multi-State Tax Commission web site provides additional information on allocation and apportionment and Nexus
• Streamlined Sales Tax:
  The Multi-State Tax Commission web site provides additional information on allocation and apportionment and Nexus
• Historical Michigan Income Tax Rates & Allowed Exemptions, 1999 - 2010 
• MBT Frequently Asked Questions
  Frequently asked questions about the Michigan Business Tax.
• Revenue Administrative Bulletins
• EFT Payment Information for Business Filers
• Authorized Representative Declaration (Power of Attorney Form)
  MCL 205.28(1)(f) strictly prohibits employees of the Department of Treasury from disclosing confidential tax information to anyone other than the individual taxpayer or his or her authorized representative.
• Procedures and Requirements for Charitable Organizations
  Department of Attorney General, Charitable Trust Section
• Michigan e-File 

• Michigan AARP
• 2024 Tax Text Manual
  The following chapters from the handbook provide information on the various taxes administered by Treasury.
  • Chapter 1: Overview
  • Chapter 2: Summary of Unclaimed Property Law
  • Chapter 3: Electronic Filing
  • Chapter 4: Individual Income Tax
  • Chapter 5: Corporate Income Tax
  • Chapter 6: Michigan Business Tax
  • Chapter 7: Sales, Use, and Withholding
  • Chapter 8: Special Taxes, Fees and Assessments
  • Chapter 9: MFTA Fuel Taxes
  • Chapter 10: Motor Carrier
  • Chapter 11: Oil and Gas Severance
  • Chapter 12: Nonferrous Metallic
  • Chapter 13: Tobacco
  • Chapter 14: Insurance
  • Chapter 15: Marihuana
• 2024 Taxpayer Assistance Manual
• 2024 Taxpayer Assistance Manual Supplement (2024 updates and training exercises)