Subject: Michigan e-file Update, Tax Due Reminder, SBT CSN

As of March 15, 2005 Michigan has received over 1,700,000 e-file returns! E-file . secure, fast, and convenient! www.MIfastfile.org

Michigan does not participate in an electronic funds withdrawal process for tax due returns. All e-file payments must be mailed to Treasury along with a copy of form MI-1040-V. Do not include a copy of the tax return with the MI-1040-V. Payments for tax due on e-file returns only must be submitted with form MI-1040-V MICHIGAN E-FILE PAYMENT VOUCHER. Payment is due by April 15, 2005. Prior to the due date, Treasury will send a reminder notice to all taxpayers that have not yet submitted payment. The reminder will include the amount due if paid on or before April 15, 2005. Do not use form MI-1040-V to make any other payments to the State of Michigan. Payments made with the MI-1040-V should reflect the amount of tax due shown on the return. Overpayments/additional payments should not be made with the MI-1040-V.

Single Business Tax E-file Customer Service Number (CSN) The CSN is eight digits comprised of one alpha character and seven numbers. The CSN is case sensitive and letters "I" and "O" are not used. If the alpha character is entered in lower case the return will reject with error code 30.