Michigan Electronic Funds Transfer (EFT) Payments

The Michigan Department of Treasury accepts Electronic Funds Transfer (EFT) as a method for paying certain business taxes. EFT is a safe and efficient process for making tax payments. All transactions are governed by strict, nationally established rules, regulations, and security procedures and occur between financial institutions only at your request.

Benefits of EFT:

• eliminates monthly paper return
• taxes are paid automatically from your bank account
• payments can be scheduled in advance
• tax payments are made on the day you specify

The following business taxes can be paid by EFT:

• Withholding Tax
• Single Business Tax (SBT) quarterly estimates
• SBT annual return (C-8000 or C-8044)
• Sales Tax
• Use Tax on Sales and Rentals
• Use Tax on Purchases
• Motor Fuels

Bill for taxes due. If you received a bill for taxes due and want to make payment by EFT, contact the Collection Division at (517) 636-5265 for more information about paying your delinquent taxes by EFT.

Two ways to make EFT payments:

EFT Credit: Taxpayers contact the bank to initiate tax payments and transfer funds to the State. Some banks may charge a fee for EFT Credit.

Complete and submit one of the following forms to the Treasury to make payments by EFT Credit. These forms may be accessed at www.michigan.gov/documents. The Treasury will send you an approval letter and instructions on how to notify the bank to set-up the account for EFT Credit filing.

• Form 2328, Electronic Funds Transfer (EFT) Credit Application
• Form 4040, Motor Fuel Electronic Funds Transfer (EFT) Credit Application

EFT Debit: Taxpayers can schedule tax payments up to 30 days in advance through the Michigan Automated Tax Payment System. There is no cost when paying by EFT Debit.

To make payments by EFT Debit, complete and submit one of the following forms to the Treasury. You will receive a letter and instructions on how to use your touch-tone phone to make EFT Debit payments.

• Form 2248, Application for EFT Debit
• Form 4041, Motor Fuel Electronic Funds Transfer (EFT) Debit Application

Mail your completed application to the address shown on the form or fax to (517) 636-4356 and allow 4 weeks for processing.