Michigan Will Require Electronic Filing for Business Taxes

Business owners in Michigan should prepare for a new electronic filing requirement taking effect on January 1, 2027.

Updated on Sept. 30, 2026 in Taxes

Isometric editorial illustration of geometric blocks representing digital data flowing into an administrative structure, symbolizing Michigan's new electronic tax filing mandate. — The Michigan Department of Treasury will mandate electronic submission for all Corporate Income and Business Tax returns beginning January 1, 2027. AI Illustration. Upload story photo >

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Starting January 1, 2027, the Michigan Department of Treasury will mandate electronic submission for all Corporate Income Tax and Michigan Business Tax returns. This requirement applies to original and amended filings for standard taxpayers, financial institutions, and insurance companies across Michigan.

Why it matters

This policy shift standardizes the submission process for state business taxes and necessitates that affected entities transition their internal accounting systems to digital platforms. Businesses should assess their current filing capabilities well ahead of the effective date to ensure compliance.

Taxpayers who cannot meet the electronic filing requirement must submit an exemption request to the Michigan Department of Treasury at least 60 days before their filing deadline.

The players

Michigan Department of Treasury

The state agency responsible for overseeing tax collection, policy implementation, and the administration of business tax mandates.

The details

The mandate covers all standard taxpayers, insurance companies, and financial institutions operating within Michigan. While electronic filing is required, the state provides limited exceptions for taxpayers meeting specific federal electronic filing thresholds, those holding federal e-filing waivers, or entities currently seeking bankruptcy relief. Organizations that do not meet these criteria must plan to submit returns through the state’s digital system.

January 1, 2027: The mandatory electronic filing requirement becomes effective for Michigan business tax returns.

Money Landscape

This mandate aligns Michigan with the growing trend of digital-only tax reporting enforced by the IRS for business entities. It marks a significant transition from hybrid systems to a fully electronic tax administration environment for state-level business filings.

Business owners should review their current tax preparation software to confirm compatibility with state electronic filing mandates before the 2027 deadline. If your organization qualifies for a hardship exemption, prepare your documentation now to ensure your request is submitted at least 60 days prior to filing.

The takeaway

Businesses must transition to digital filing by January 1, 2027, to avoid potential compliance issues with the state. Consult with your tax professional to verify if your specific business structure qualifies for any of the available filing exemptions.