Taxes - Single Business Tax

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Single Business Tax

Highlights
-	MBT Estimated and Annual Return Due Dates
-	Single Business Tax Repealed Act 325 of 2006 repealed the SBT on business activity after December 31, 2007.
-	Michigan Business Tax
-	New Business Webinar Presentation - view a recording of this webinar session from July 10, 2007
-	Online New Business Registration Process This process is easy, secure, convenient and faster than registering by mail. Employers who are acquiring/purchasing a business may also register online.
-	Important Reminder: Please use your Customer Service Number (CSN) when e-filing your SBT Direct or Fed/State Stand Alone returns. To obtain your CSN select "Check My Business Tax Info" below.


	View transactions, ask a question or review an answer to your question related to your Single Business Tax account
	E-file transactions are secure, confidential and processed in less than half the time of paper.

List of Topics

What You Need To Know

-	Supplemental Instructions for Final Fiscal SBT Filers
-	What is the Single Business Tax?
-	What is the Investment Tax Credit (ITC)?
-	SBT Tax Rate Tables
-	What is a Customer Service Number?
-	How to file your Single Business Tax by Electronic Filing (e-file)
-	Vehicle Donation Program Information
-	Nexus Standards (RAB 1998-1)
-	Disclosure of Tax Information (confidentiality of tax information)

Filing Deadlines

If the day of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the final filing date.

Filer	Due Date
Calendar Year Filers	April 30^th
Fiscal Year Filers	Last day of the 4^th month after the end of the tax year
SBT Estimated Payments	Last day of the month

Most Commonly Used Forms

You will need Acrobat Reader installed to view the forms listed below. Help with Acrobat Reader.
-	Single Business Tax Instruction Booklet (3435)
-	Single Business Tax Annual Return (C-8000)
-	Insurance Company Single Business Tax Instruction Booklet (4080)
-	Nexus Questionnaire (1353)
-	Power of Attorney (151)
-	Notice of Change or Discontinuance (163)
-	Application for Extension of Time to File Michigan Tax Returns (Form 4)
-	Single Business Tax Forms Index By Years
-	Search For Tax Forms

Other Helpful Information

-	Business Taxes
-	Legal (Revenue Administrative Bulletins, Directives)
-	Frequently Asked Questions (FAQ)
-	Estimate Penalty and Interest
-	Taxpayer Bill of Rights
-	State Tax Tribunal
-	Contact Treasury
-	Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
-	Department of Labor and Economic Growth
-	State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)