Repeal of Single Business Tax - SBT is repealed for tax years beginning after December 31, 2007. However, the SBT Direct e-file program will continue to be available for prior years' filings as supported by the software.

Tax preparers and transmitters may participate in the SBT Direct e-file Program and file Michigan SBT returns directly to Treasury. You will need to purchase software to prepare and transmit SBT returns.

• Software developers and/or transmitters must submit the on-line New Application (Profile).
• Tax preparers do not need to apply to participate.
• Applications are processed within 1-2 business days and notification of acceptance, including your user ID and password for transmitting, is mailed within 1 week.
• After successfully completing transmitter testing, you will receive approval to transmit SBT returns to Treasury.

If you are also interested in making payments by Electronic Funds Transfer (EFT), you will need to complete the appropriate application form to participate in the EFT program.

• A transmitter is the business or individual that electronically submits the file of return data to Treasury. In most cases the software developer will be the transmitter.
• If you are providing the electronic file of return data to a software developer or transmitter who will in turn transmit it to Treasury, it is not necessary to apply to be a transmitter.
• If the software will let you transmit the electronic file of return data directly to Treasury, it will be necessary to apply to be a transmitter.
• See the Transmitters' Handbook for more information.

* User ID and Password Required

The SBT Direct e-file system will be unavailable from 4:00 a.m. to 5:15 a.m. daily, and from 8:00 p.m. to midnight on the third Saturday of the month for maintenance. If you attempt to transmit a file during this period, you will receive a message stating that the system is unavailable and to try again later.

*User ID and Password Required

The SBT Direct e-file system will be unavailable from 4:00 a.m. to 5:15 a.m. daily, and from 8:00 p.m. to midnight on the third Saturday of the month for maintenance. If you attempt to transmit a file during this period, you will receive a message stating that the system is unavailable and to try again later.