The Department of Treasury (Treasury) has stated that Michigan Business Tax (MBT) forms and instructions will be made available to tax practitioners and taxpayers on November 1, 2008.  Although early draft versions of the forms are available; they have been distributed to software vendors for internal software development only.  The early draft versions of the forms are also made available to systems personnel in the Department of Treasury for internal use only in the development of software systems for administration of the MBT. 

At the Business Tax Advisory Group (BTAG) meeting in June, the Treasury announced that draft versions of the MBT forms will NOT be made available to tax practitioners, professional associations (MACPA, State Bar) or industry groups for review and comment before issuance of final forms. 

In the weeks leading up to November 1st, Treasury will be training their call center employees on the new tax forms.  Treasury plans to use a Webinar format to instruct tax practitioners and taxpayers on how to prepare the MBT forms.

Treasury is on pace for a timely roll-out of the MBT forms and instructions.  The only problem would be legislative amendments to the law.