Subject: Michigan e-file Update

The Michigan Department of Treasury reports that as of September 12, 2005 more than 2.7 million 2004 Michigan individual income tax returns have been filed electronically, an increase of over 200,000 from the previous year. Michigan ranks third in the nation in the total number of e-filed returns for tax year 2004.

Late returns and returns on extension can still be e-filed through October 17, 2005. Previously rejected returns can be retransmitted through October 22, 2005.

Beginning in January 2006, Michigan will participate in the Fed/State 1120 e-file program. Michigan will also continue to offer the Single Business Tax (SBT) Direct e-file program. Generally, the Michigan Department of Treasury processes SBT e-file returns in less than half the time of paper returns. Additionally, account resolution for SBT e-file returns will receive priority over paper returns. Information on the Fed/State 1120 program will be available on our Web site in late October. Michigan also plans to participate in the Fed/State 1065 e-file program, beginning in January 2007. For more information on how to participate, visit the Michigan Department of Treasury web site at www.MIfastfile.org and the Internal Revenue Service Web site at www.irs.gov. E-file. Good for you. Good for Michigan.