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The Department of Treasury has notified taxpayers in a recent letter about the new online method for filing sales, use and withholding taxes. For those who may not have received the notification, beginning in January 2015, all sales, use and withholding taxpayers will be required to register online in order to e-file returns and electronically pay taxes. As a result of the new online services, the sales, use and withholding tax booklets will no longer be mailed to taxpayers. However, not all taxpayers will be required to file online. Those that will continue to file by paper will have to go to the state's website to obtain forms.


Certain forms must be electronically filed, either through the Michigan Treasury Online system or a state-approved commercial or proprietary software. Mandatory e-filing is required for the following taxpayers:

  • Vehicle dealer credit
  • Fuel related (retail/supplier/wholesaler) credits
  • Sales tax returns using a 4% rate (sales of electricity, natural or artificial gas and home heating fuels for residential use)

The process for online filing is as follows:

  1. Register at "Michigan Business One" Create a business login (if not previously created), a business profile, and register for applicable taxes.
  2. Visit the "Michigan Treasury Online"  (MTO) site to access your business account. The only way to access MTO is through the Michigan Business One Stop site. MTO also offers self-service options for the ability to file and pay taxes electronically for tax years 2015 and forward, review and update registration information; update, add or delete tax types; and add a payroll service provider.

Unemployment Tax Filings

Many taxpayers may already be using the online site, "Michigan Web Account Manager" (MiWAM) to file reports electronically, but beginning with 2015, all employers will be required to file their unemployment tax reports online. Visit MiWAM to create an account, click on the "Michigan Web Account Manager for Claimants and Employers" and look for the toolkits. The MiWAM toolkits include step-by-step instructions or you may contact the support line at 313 456 2188 or

For help with the new online filing methods, contact your local UHY LLP professional.