The Michigan Department of Treasury has issued a notice on July 7, 2008, that this will be the last year that Michigan will accept Single Business Tax (SBT) Federal/State e-file returns via the IRS Modernized e-File (MeF) program.  Michigan will continue to accept prior year SBT e-file returns through its Direct portal, as supported by software. 

Michigan has identified a cut-off date for submitting SBT Fed/State returns which will allow sufficient time for resubmissions of rejected returns and retrieval of acknowledgments: 

The last day to transmit a first time SBT Federal/State return for current and prior years will be December 15, 2008.

The last day to transmit a previously rejected SBT Federal/State return for current and prior years will be December 18, 2008.

SBT Federal/State returns that need to be filed after these dates will need to be paper filed either by mailing the returns to the address listed in the Single Business Tax Instruction Booklet, or by fax to the Alternative Filing Office's attention at (517) 636-4378.