Michigan Farmland Preservation Tax Credit

Farmland Preservation Tax Credit
4594, 2022 Michigan Farmland Preservation Tax Credit
Attachment 20

Michigan Department of Treasury
4594 (Rev. 04-22), Page 1 of 2

2022 MICHIGAN Farmland Preservation Tax Credit
Corporate Farm Owners, Estates or Trusts

Issued under authority of Public Act 451 of 1994. Type or print in blue or black ink.

(MM-DD-YYYY)

(MM-DD-YYYY)

1. Return is for calendar year 2022 or for tax year beginning:

and ending:

2. Taxpayer Name

5. Federal Employer Identification No. (FEIN) or TR No.

Doing Business As (DBA)

6. Organization Type
Fiduciary

S Corporation / LLC S Corporation

Street Address
C Corporation / LLC C Corporation
City

State

3. NAICS (North American Industry Classification System) Code

ZIP/Postal Code

Country Code

4. Principal Business Activity

7. Business Start Date

8. If Discontinued, Effective Date

This form can only be filed with a Michigan Business Tax return.
If you have agreements entered into on or after January 1, 1978, determine your qualification by using the formula in Part 1, line 13,
or line 18. Once you elect a qualification formula, all future claims must be filed using that formula.

PART 1: GROSS RECEIPTS QUALIFICATION
If all contracts were entered into before

January 1, 1978, go to Part 2.
9.

A
1st Year

B
2nd Year

C
3rd Year

D
4th Year

E
5th Year

Years preceding the claim year .................

10. Property taxes on enrolled land.................
11. Multiply line 10 by five ...............................
12. Agricultural gross receipts .........................
13.
14.
15.
16.
17.

Check here if line 12 is greater than line 11 in at least three of the five years preceding the claim year AND you elect this qualification.
Property taxes on enrolled land in the first year under contract ...........................................................
Multiply the property taxes on line 14 by five ........................................................................................
Agricultural receipts for averaging. Enter total of line 12, columns A, B, and C ...................................
Average Gross Receipts. Divide line 16 by three .................................................................................

18.

00
00
00
00

14.
15.
16.
17.

Check here if line 17 is greater than line 15 AND you elect this qualification.

PART 2: TAXES THAT CAN BE CLAIMED FOR CREDIT AND ALLOCATION TO EACH AGREEMENT
Complete columns A through D and lines 21 through 29. If you have more than one agreement, complete columns E and F. Attach copies of property tax
statements for all land under agreements. Be sure the corresponding agreement number is on each tax statement. Enter amounts in whole dollars only
(no cents).

A

19.

B

Agreement Number
County
Code
(2 Digits)

Contract Number

Expiration Date
(Enter as MMDDYY)

Check (X)
if 2021 or
2022 Paid
Tax Receipts
Attached

C

D

Date of Agreement
(MM-DD-YYYY)

Total Tax For
Each Agreement

20. Total of columns D, E, and F .........................................................................................

+ 0000

2022 93 01 27 9

E

Divide Each
Amount in
Column D by
Total on Line 20,
Column D

%
%
%
%

F
Allocated Tax Credit
Multiply Line 29 by
Percentage in
Column E

%

Continue on Page 2.

2022 Form 4594, Page 2 of 2

FEIN or TR No.
21. If lines 13 or 18 are checked, enter taxes from line 19, column D, on land enrolled after
December 31, 1977. Otherwise, enter zero ...............................................................................................

21.

00

22. Taxes from line 19, column D, on land enrolled before January 1, 1978 ..............................................

22.

00

23. Taxes qualifying for credit. Add lines 21 and 22 ...................................................................................

23.

00

24. Amount from Form 4567, line 47 ...........................................................................................................

24.

00

25. Depletion allowance claimed on your federal income tax return ..........................................................

25.

00

26. Compensation of shareholders..............................................................................................................

26.

00

27. Total. Add lines 24 through 26. If less than zero, enter zero .................................................................

27.

00

28. Taxes that cannot be claimed for credit. Multiply line 27 by 3.5% (0.035) ............................................

28.

00

29.

00

PART 3: TAXES THAT CANNOT BE CLAIMED FOR CREDIT

PART 4: CREDIT
29. Farmland Preservation Tax Credit. Subtract line 28 from line 23. If line 28 is greater than line 23,
enter zero. Enter this amount on Form 4574, line 15 .............................................................................

+ 0000

2022 93 02 27 7

4594, Page 3

Instructions for Form 4594
Michigan Farmland Preservation Tax Credit

Purpose
The Farmland Preservation Tax Credit gives a share of the
property tax paid on farmland back to farmland owners.
Farmland owners qualify for credit by agreeing to keep the
land as farmland and not develop it for another use.
NOTE: This form must be filed with the Michigan Business
Tax Annual Return (Form 4567). Unlike some earlier years,
Form 4594 cannot be filed as a stand-alone document.
NOTE: Beginning January 1, 2012, only those taxpayers with
a certificated credit, which is awarded but not yet fully claimed
or utilized, may elect to be MBT taxpayers. If a taxpayer files
an MBT return and claims a certificated credit, the taxpayer
makes the election to file and pay under the MBT until the
certificated credit and any carryforward of that credit are
exhausted. This credit must be claimed beginning with the
taxpayer’s first tax year ending after December 31, 2011, in
order for the taxpayer to remain taxable under the MBT and
claim the credit.

What’s New
Farmland Preservation Tax Credits are granted in connection
with farmland development rights agreements under the
Natural Resources and Environmental Protection Act
(NREPA), and are certificated credits when claimable against
the MBT. Public Act 426 of 2016 amended the Michigan
Business Tax (MBT) Act to allow some trusts (such as grantor
trusts) and estates with a certificated Farmland Preservation
Tax Credit to elect to file a return and pay the tax under the
MBT in order to claim the credit, under certain circumstances.
Specifically, if all the following conditions are met, a trust or
estate may make the MBT election and claim the credit in the
first tax year in which that certificated credit could be claimed
under the MBT, even if that tax year is later than the first tax
year beginning after December 31, 2011:
• A Farmland Preservation Tax Credit has been claimed
in a previous tax year under Part 1 of the Income Tax Act
(individual income tax, IIT);
• That farmland preservation tax credit is no longer eligible
to be claimed against the IIT as a result of the death occurring
after December 31, 2011, of the individual farmland owner or
the individual considered the farmland owner under NREPA;
and,
• The ownership of the farmland property upon which that
credit was based is transferred into (or reverts to) an estate or
trust.
The taxpayer must continue to file an MBT return and pay
the tax for each subsequent tax year until the Farmland
Development Rights Agreement (FDRA) expires and it is
removed from the program, or the taxpayer no longer owns
the property subject to the agreement, whichever occurs first.
When either event occurs, the taxpayer will no longer be
eligible to file under the MBT and will no longer be able to
claim any other remaining certificated credits.

PA 426 of 2016 is retroactive and effective for tax years
beginning after December 31, 2011. Normal statute of
limitations restrictions apply.
Example: Joe is the grantor of a revocable grantor trust.
Farmland subject to a development rights agreement under the
NREPA is held in the trust. Because for income tax purposes
a grantor trust is disregarded, Joe reports the attributes of
the grantor trust on his individual income tax (IIT) return.
Therefore, Joe claims the Farmland Preservation Tax Credit on
his Michigan IIT return for year 2021. In 2022, Joe dies and the
grantor trust becomes irrevocable. A final, part-year IIT return
is filed for Joe, which claims a proportionate share of the credit.
The trust may be entitled to the rest of 2022’s credit. Because
the trust cannot claim the credit under the IIT, the credit must
be claimed under the MBT.

Requirements
To qualify, the following requirements must be met:
• Taxpayer must own farmland, and
• Taxpayer must have entered into a FDRA with the Michigan
Department of Agriculture and Rural Development (MDARD).
If agreements were entered into on or after January 1, 1978, the
gross receipts qualifications in Part 1 must be met.

Farmland Development Rights Agreement
Through an FDRA, a taxpayer may receive property tax relief in
return for a pledge not to change the use of the taxpayer’s lands.
NOTE: The FDRA restricts development of land. Before
making any changes to property covered under this agreement
or to its ownership, consult the MDARD. Some changes may
make property ineligible for credit.

Filing the Correct Form
The following should file using Form 4594:
• Estates, include property taxes from the date of death and
farm income required to be reported on the entity’s U.S. Form
1041.
• Corporations other than S Corporations, who made the
election to file and pay under the MBT beginning with the
taxpayer’s first tax year ending after December 31, 2011.
• S Corporations that had an FDRA before January 1, 1989,
and in 1991 elected to file under the Single Business Tax (SBT)
Act on the Farmland Preservation Tax Credit (Form C-8022).
• Trusts, except as noted below.
The following should file using MI-1040CR-5:
• Individuals who own a farm independently.
• An individual in possession under a life estate with
remainder to another person.
• Representatives of deceased individuals who were
unmarried at time of death. Include property taxes and income
from January 1 to the date of death.
• Partnerships.

4594, Page 4

• Joint owners.
• S Corporation shareholders, except shareholders of
S Corporations who had an FDRA before January 1, 1989, and
in 1991 elected to file under the SBT Act on Form C-8022.
• Grantor Trusts (if treated as an owner under Internal
Revenue Code § 671 to 679).
• Trusts created by the death of a spouse if the Trust requires
100 percent of the income from the Trust to be distributed each
year to the surviving spouse.
Form MI-1040CR-5 is available on the Department of Treasury
(Treasury) Web site at www.michigan.gov/treasuryforms.

Claiming the Credit
Income from taxpayers whose primary activity results from
the agricultural production may be subject to MBT. Michigan
Farmland Preservation Tax Credit (Form 4594) may not be
filed alone. It must now be accompanied by Michigan Business
Tax Annual Return (Form 4567), MBT Refundable Credits
(Form 4574), Schedule of Corporate Income Tax Liability for
a Michigan Business Tax Filer (Form 4946), and Schedule of
Certificated Credits (Form 4947), at minimum.
Attach a copy of U.S. Form 1120, 1120S or 1041, page 1, and
copies of all the federal schedules completed for the federal tax
return. The following must also be attached:
• A copy of the taxpayer’s 2022 property tax statement(s) with
corresponding agreement numbers listed on each.
• A copy of the receipt(s) showing that 2021 or 2022 property
taxes were paid. If property taxes have not been paid or receipt(s)
is not attached, Treasury will mail a check made jointly payable
to the Corporation, Estate, or Trust, AND the county treasurer
for the county where the property is located. (A new check
payable only to the Corporation, Estate or Trust will not be
issued if it is later proved that the taxes had been paid.)
• If the property tax statement includes property that is not
covered under an FDRA, the taxpayer must show what portion
of total acreage and property tax is for land enrolled in the
FDRA. A local equalization officer or local assessor must
provide this information on official letterhead if it is not listed
separately on property tax statements.
• If the property tax statement includes land on more than
one agreement, the property taxes must be allocated according
to the land in each agreement. The local assessor will be
able to determine what the breakdown is based on the legal
descriptions of the land enrolled under each agreement.

When to Claim a New Agreement
A taxpayer must have made the election to remain taxable under
the MBT beginning with the taxpayer’s first tax year ending
after December 31, 2011, in order for the taxpayer to remain
taxable under the MBT and claim certificated credits. If a
taxpayer properly made this election with either a certificated
farmland preservation agreement or another certificated credit,
the taxpayer may be able to claim a new farmland preservation
agreement as well. New agreements must be approved by the
local government by November 1, 2022, to claim a 2022 credit.
However, the FDRA is not final until a copy that has been

recorded at the Register of Deeds is received by the MDARD.
If MDARD has not received a copy of the recorded agreement
before April 30, file the MBT return without that agreement.
When the FDRA is completed, the taxpayer must file an
amended MBT return to include the agreement.
NOTE: A taxpayer may not amend to revoke the election to
remain taxable under the MBT. Once the taxpayer makes a
valid election to claim a certificated credit, the taxpayer must
remain in the MBT until the credit and any carryforward of
that credit are exhausted.

Jointly Payable Checks
The taxpayer should take the check, check stub, and a copy
of the FDRA(s) to the county treasurer(s) who will have the
taxpayer endorse the check and then use the refund to pay any
delinquent taxes. Any remaining amount will be returned to
the taxpayer.

Property Taxes That Can Be Claimed for Credit
The property taxes levied in 2022 on enrolled land are eligible
for the 2022 credit, regardless of when they are paid.
Ad valorem property taxes that were levied in 2022, including
collection fees up to 1 percent of the taxes, can be claimed for
credit. Special assessments (those not based on taxable value),
penalties, and interest cannot be claimed.
Taxes on land not eligible for either the principal residence
or qualified agricultural property exemptions most likely are
not eligible for the Farmland Preservation Tax Credit. The
exception is rental property where the tenant spends at least
1,040 hours per year participating in the farming operation. To
compute the taxes that can be claimed for credit, exclude the
school operating tax and multiply the balance by the percentage
of exemption allowed by the local taxing authority.
EXAMPLE:
Taxes levied
School operating tax
Principal residence exemption

-

$2,000
350
$1,650

x

$2,000
$350
60%

$1,650
60%
$990 can be claimed for credit

If the taxpayer has entered into more than one FDRA with the
MDARD, the sum of the taxes under each agreement is used
to compute the credit. The amount of credit the taxpayer will
receive is based on adjusted business income.

Claiming a Credit for Farms Purchased in 2022
That Were Already Enrolled in the Program
A taxpayer must have made the election to remain taxable
under the MBT beginning with the taxpayer’s first tax year
ending after December 31, 2011, in order for the taxpayer
to remain taxable under the MBT and claim certificated
credits. If a taxpayer properly made this election with either
a certificated farmland preservation agreement or another

4594, Page 5

certificated credit and the taxpayer purchases a farm already
in the program then the credit will only be processed if the
ownership on the FDRA on file with the MDARD is the same
as on the taxpayer’s deed. The taxpayer must prorate the 2022
taxes for the period the land was owned and claim the credit
based only on those taxes.

Line-by-Line Instructions
Lines not listed are explained on the form.
Dates must be entered in MM-DD-YYYY format, unless
otherwise instructed.

claim year. Enter the most current year in column A.
Line 10: Enter the property taxes for each year reported
on line 9 that are attributable to land enrolled on or after
January 1, 1978. Do not include property taxes on land enrolled
before January 1, 1978, or property taxes on structures or any
other lands not enrolled in an FDRA.
Line 12: Enter the agricultural gross receipts for the tax years
immediately preceding the tax year of this claim. Agricultural
gross receipts are receipts from the business of farming as
defined in the Internal Revenue Service Regulation 1.175-3.

Line 1: Tax year of claim. Enter the ending month, day, and
year of the annual accounting period in which this credit is
claimed.

For land rent to qualify as agricultural gross receipts, the owner
must participate in the business of farming to a material extent.
IRS Regulation 1.175-3 indicates the business of farming to be:

EXAMPLE: A participant with a tax year ending
December 31 claims a credit for the 2022 property taxes in the
tax year ending in December 2022.

1. A taxpayer is engaged in the business of farming if he
cultivates, operates, or manages a farm for gain or profit,
either as owner or tenant.

Line 2: Country Code: If other than the United States, enter
the country code. See the list of country codes in the MBT
Instruction Booklet for Standard Taxpayers (Form 4600)
available on our Web site at www.michigan.gov/taxes.

2. A taxpayer who received a rental (either in cash or kind)
which is based upon farm production (output) is engaged
in the business of farming.

Line 3: Enter the entity’s six-digit North American Industry
Classification System (NAICS) code. For a complete list of
six-digit NAICS codes, see the U.S. Census Bureau Web site
at www.census.gov/epcd/www/naics.html, or enter the same
NAICS code used when filing the entity’s U.S. Form 1120,
Schedule K, U.S. Form 1120S, U.S. Form 1065, or U.S. Form
1040, Schedule C.
Line 6: Check the box that describes the organization type. A
Trust or Limited Liability Company (LLC) should check the
appropriate box based on its federal return.
PART 1: GROSS RECEIPTS QUALIFICATION
Applies only to agreements entered into on or after
January 1, 1978.
If agreements were entered into on or after January 1, 1978,
eligibility for a Farmland Preservation Tax Credit must be
determined using one of the two qualification formulas
provided below. If all agreements began before January 1, 1978,
skip to Part 2.
IMPORTANT: Once a qualification formula is elected, all
future claims must be filed using that formula.
Total Receipts Formula on line 13: This formula compares
agricultural gross receipts to property taxes on the enrolled
land in each of the five tax years preceding the tax year of this
claim. If gross receipts are more than five times property taxes
in at least three of the five tax years, this formula may be used.
Average Receipts Formula on line 18: This compares the
average of the agricultural gross receipts for the three tax years
preceding the tax year of this claim to property taxes on the
enrolled land in the first year under the agreement. If average
receipts are more than five times property taxes in the first
year, this formula may be used.
Line 9: Enter each of the years immediately preceding the

3. A taxpayer who received a fixed rental (without reference
to production) is engaged in the business of farming only
if he participates to a material extent in the operation or
management of the farm.
4. For purposes of this section, the term farm is used in
its ordinary accepted sense and includes stock, dairy,
poultry, fish, fruit, and plantations, ranches, and orchards.
5. A fish farm is an area where fish are grown or raised, as
opposed to merely caught or harvested: that is, an area
where they are artificially fed, protected and cared for.
The taxpayer has participated in the operation of the farm to a
material extent if any one of the following tests are met:
1. The landowner does any three of the following:
a. advances, buys or stands good for at least half the
direct costs of producing the crops.
b. furnishes at least half the tools, equipment, and
livestock used in producing the crops.
c. advises and consults with the tenant periodically
d. inspects the production activities periodically
2. The landowner regularly and frequently makes or takes
an important part in making management decisions
substantially contributing to or affecting the success of
the farming enterprise.
3. The landowner works 100 hours or more spread over a
period of 5 weeks or more in activities connected with
producing the crop.
4. The landowner does things which, considered in their
total effect, show that he is materially and significantly
involved in the production of farm commodities.
PART 2: TAXES THAT CAN BE CLAIMED FOR
CREDIT AND ALLOCATION TO EACH AGREEMENT

4594, Page 6

For taxpayers with four or fewer agreements: Using the
instructions below for line 19, columns A through D, complete
lines 19A through 19D for each agreement, then enter in
line 20D the total of column 19D. Using the total in
line 20D, complete line 19E for each agreement. In line 20E,
enter the total of all percentages from column 19E, which must
equal 100 percent.
Then complete lines 21 through 29. Using the total credit
reported on line 29, return to the table in line 19 and complete
line 19F for each agreement. Finally, in line 20F, enter the
total of all allocated credits from column 19F, which must
equal line 29.
Enter amounts in whole dollars only (no cents).
For taxpayers with five or more agreements: Using the
instructions below for line 19, columns A through D, complete
lines 19A through 19D on the primary copy of the form with
data from four agreements. Use additional copies of page 1
of this form to report the remaining agreements. On each
additional copy of page 1 that is used:
• Enter the taxpayer’s name on line 2 and FEIN/TR number
on line 5.
• Leave all other fields (including line 20) blank, except line 19.
• Complete lines 19A through 19D for each agreement.
Then enter in line 20D of the primary copy of this form (the
copy with all applicable fields filled) the total of columns 19D
from all copies. Using the total in line 20D of the primary copy,
complete line 19E for each agreement on all copies. In line 20E
of the primary copy, enter the total of all percentages from
columns 19E from all copies, which must equal 100 percent.
Then complete lines 21 through 29. Using the total credit
reported on line 29, return to the table in line 19 and complete
line 19F for each agreement on all copies. Finally, in line 20F
of the primary copy, enter the total of all allocated credits from
column 19F from all copies, which must equal line 29.
Enter amounts in whole dollars only (no cents).
Line 19:
• Column A: Enter the farmland preservation agreement
number assigned by the MDARD. The agreement (or contract)
number is located at the top and lower left corner of each
agreement. The first two numbers are the county where
the property is located. The middle set of numbers is the
actual contract number. The final six numbers are the date of
expiration, for example, 123122 (December 31, 2022). The
contract number retains its original series throughout the term
of the agreement. However, a letter may be added to indicate
that the agreement was split into multiple agreements. The
final six numbers change when the agreement is shortened or
extended. Always use the contract number on the most recently
recorded agreement, and attach a copy of each 2022 tax
statement that corresponds to the agreement number listed. The
expiration date may never be earlier than the year of the return
being prepared.
• Column B: For each agreement, check the box if paid
tax receipts for 2021 or 2022 are attached. The Farmland
Preservation Tax Credit will be issued jointly to the taxpayer

and the treasurer for the county where the property is located if
the receipts are not attached.
NOTE: In addition to paid tax receipts as described above,
attach copies of 2022 property tax statements. Be sure the
corresponding agreement number is written on each tax
statement.
• Column C: Enter the date each agreement was entered into
(MM-DD-YYYY).
• Column D: Enter the total amount of tax on land and
structures under agreement from the property tax statements. Do
not include penalties, interest, or special assessments. Collection
fees up to 1% of taxes may be included. If the taxpayer is a joint
owner, enter only the taxpayer’s share of taxes.
NOTES: If the property tax statement includes taxes for land
not covered by an FDRA, the taxes reported in column D must
be reduced accordingly. The amount of taxes that cannot be
claimed must be determined by the local assessor’s office and
submitted on his or her official letterhead.
If the property tax statement includes taxes for land on more
than one agreement, the taxes reported in column D must be
separated according to land in each agreement. The local
assessor will be able to determine what the breakdown is
based on the legal descriptions of the land enrolled under each
agreement.
Line 20: If multiple copies of page 1 of Form 4594 are included,
leave line 20 blank on all copies except the primary copy
(see above, instructions for Part 2). Lines 20D, 20E, and 20F on
the primary copy must reflect totals for all copies of the form.
Line 21: Taxes on land enrolled after December 31, 1977. If
qualified under one of the gross receipts formulas (line 13 or
line 18), enter the taxes from column D on land and structures
enrolled after December 31, 1977. Otherwise, enter zero.
PART 3: TAXES THAT CANNOT BE CLAIMED
FOR CREDIT
Enter on lines 24 through 28 the amounts for the tax year of
this claim (the year entered on line 1).
Line 24: Enter the amount from Form 4567, line 49. This
amount can be less than zero.
Unitary Business Groups (UBGs): If the eligible taxpayer is a
member of a UBG, a pro forma calculation must be performed
to determine the Business Income Tax base of the eligible
taxpayer. This supporting pro forma calculation should be
attached to the return as supporting documentation.
Line 26: This includes all shareholder compensation that was
deducted in calculating federal taxable income. Complete the
MBT Schedule of Shareholders and Officers (Form 4577) and
include with the return.

Attachments
Assemble the attachments in the following order:
1. The “Michigan Farmland Preservation Tax Credit” (Form
4594) must be filed with the “MBT Annual Return” (Form
4567). Place Form 4567 at the top of your filing followed by all
other forms necessary for filing in appropriate sequence order

4594, Page 7

(found at the top of each form). Do not place the Form 4594 on
top.
2. A copy of page 1 of 2022 U.S. Form 1120, U.S. Form 1120S
or U.S. Form 1041, and all supporting schedules.
3. A copy of the 2022 property tax statement(s) that show
the taxable value, millage rates, property taxes levied, and
corresponding agreement numbers.
4. An official assessor allocation for property tax statements
covering multiple FDRAs and/or including land not enrolled in
an FDRA.
5. A copy of the receipt showing payment of years 2021 or
2022 property taxes.
For additional attachment requirements when using this credit
to pay the MBT liability, see “Mailing This Form” below.
For
assistance,
visit
Treasury’s
Web
site
at
www.michigan.gov/taxes or call Customer Contact at
517- 636-6925. Assistance is available using TTY through the
Michigan Relay Service by calling 1-800-649-3777 or 711.

Mailing This Form
Submit a completed Form 4594 with Form 4567. In addition,
complete and include the MBT Refundable Credits (Form
4574) Schedule of Corporate Income Tax Liability for a
Michigan Business Tax Filer (Form 4946) and the Schedule of
Certificated Credits (Form 4947), along with the attachments
listed in the above instructions; then include it with the filing of
Form 4567.

E-filing MBT Returns
Michigan has an enforced e-file mandate for MBT. Software
developers producing MBT tax preparation software and
computer-generated forms must support e-file for all eligible
Michigan forms that are included in their software package.
All eligible MBT returns prepared using tax preparation
software or computer-generated forms must be e-filed.
Treasury will be enforcing the e-file mandate for MBT. The
enforcement includes not processing computer-generated paper
returns that are eligible to be e-filed. A notice will be mailed to
the taxpayer, indicating that the taxpayer’s return was not filed
in the proper form and content and must be e-filed. Payment
received with a paper return will be processed and credited to
the taxpayer’s account even when the return is not processed.
Treasury will continue to accept certain Portable Document
Format (PDF) attachments with MBT e-filed returns. A
current list of defined attachments is available in the MBT
“Electronic Filing Tax Preparer Handbook,” which is available
on the Treasury Web site at www.MIfastfile.org by clicking
on “Business Taxpayer,” then “Michigan Business Tax E-File,”
and looking under “Tax Preparer Resources.” Follow your
software instructions for submitting attachments with an
e-filed return.
If the MBT return includes supporting documentation or
attachments that are not on the predefined list of attachments,
the return can still be e-filed. Follow your software instructions
for including additional attachments. The tax preparer or

taxpayer should retain file copies of all documentation or
attachments.
For more information and program updates, including exclusions
from e-file, visit the e-file Web site at www.MIfastfile.org.
The taxpayer may be required to e-file its federal return.
Visit the IRS Web site at www.irs.gov for more information
on federal e-file requirements and the IRS Federal/State
Modernized e-File (MeF) program.
Include completed Form 4594 as part of the tax return filing.