Filing your Michigan sales tax return is simple with the state’s online system. You can file and pay directly through the Michigan Treasury Online (MTO), provided your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Michigan’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Michigan.
- Michigan Taxpayer Account Number (Sales Tax Permit) – You’re required to provide your Michigan sales and use tax account number to file your sales tax return. The Michigan Department of Treasury assigns this number, which is your Federal Employer Identification Number (FEIN), whenever possible, or a unique 9-character number beginning with “TR.” Once the Michigan Treasury Online (MTO) approves your registration, it will mail you a Michigan Sales Tax License within seven business days. This number can be found on your Michigan Sales Tax Permit document.
- Michigan Treasury Online Account Log-in Details – The primary way to file your Michigan sales tax return online is to log in to your Michigan Treasury Online (MTO) account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you must still file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. The most reliable way to find your designated schedule is to check the Required Returns table in your Michigan Treasury Online (MTO) account.
Step-by-Step: How to File Michigan Sales Tax Online
Step 1. Go to the Michigan Treasury Online (MTO) website. Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and enter the OTP when applicable.
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. Under Tax Services, select Sales, Use, and Withholding (SUW) Tax.
Step 5. Enter the total sales amount based on your tax report, then click Next to proceed.
Step 6. Provide the client’s bank account details for payment, then click Submit.
Step 7. Review and confirm the amount due, then click Pay to finalize the transaction.
Step 8. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful tip: If the filing process is interrupted by internet issues, website downtime, or other disruptions. You can always click on “Save and Submit Later” to avoid losing your progress.
Due Dates
Filing frequency and due dates in Michigan are based on a taxpayer’s estimated level of activity.
The state almost always requires taxpayers to file returns on the 20th of the month following the reporting period, except the annual return, which is due on the last day of February of the following year. If a due date falls on a weekend or holiday, the return is due on the next business day.| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | More than $3600 per year | The entire preceding month | on or before the 20th day of the following month |
| Quarterly | Between $750-$3600 |
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| Annually | Less than $750 due per year | January 1 to December 31 | February 28 |
Accelerated Filing Requirements
Taxpayers with $720,000 or more in Sales or Use tax liability, or $480,000 or more in withholding tax, must pay electronically on an accelerated schedule. Treasury reviews accounts each year and notifies taxpayers of any changes in filing status in the spring. Accelerated Sales and Use Tax filers must make a prepayment equal to 75% of their tax liability from the same month of the prior calendar year. This prepayment is due by the 20th day of the current month. The reconciliation for the remaining tax liability for the current month is due with the monthly return on the 20th of the following month. You can make payments through Michigan Treasury Online (MTO), ACH Credit, or approved software, but not by wire transfer.Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. Michigan offers a discount on timely sales tax returns if you submit your return and payment on time.- The discount is 0.5% of the total sales and use tax liability. There is no minimum or maximum discount.
- An early discount of 0.75% of the total sales and use tax liability is available if the return and payment are made on or before the 12th of the month. There is also no minimum or maximum discount.
Filing Amended Returns
Michigan allows taxpayers to correct an inaccurate return. Amended returns can be filed electronically through the Michigan Treasury Online (MTO) portal or by mailing a paper form. The required forms are Form 5092 for monthly or quarterly amendments and Form 5082 for annual amendments. When filing, you only need to enter information for the tax types you are amending and enter the corrected figures. You will also need to select a two-digit reason code that best represents the amendment’s reason. If the amendment results in additional tax due, you will be liable for the deficiency plus any associated penalty and interest.Refunds
The state of Michigan will issue a refund for overpayments. If a tax return shows an overpayment, the declaration of that fact on the return itself constitutes a claim for a refund. The overpaid amount will first be applied to any other known tax liabilities the business may have. Any remaining balance can either be refunded to the taxpayer or credited against a current or future tax liability at the taxpayer’s request. The state will not issue a refund for any amount less than $1.Filing Zero Returns in Michigan
The Michigan Department of Treasury requires that all businesses registered to pay a tax must file a return within their assigned filing frequency, even if no tax is due. This is often referred to as a “zero return.” The annual return is intended to reconcile the tax year and does not serve as a replacement for monthly or quarterly returns.Other Filing Methods in Michigan
If you’re having difficulties filing your Michigan sales tax return online, you can try other options:- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File using a Third-Party Service – Many businesses use tax software or an accountant to prepare and file their sales tax returns. This can save time and help ensure accuracy.
- File by Mail – To file your sales tax return by mail, you must use the correct address. The Michigan Department of Treasury uses different addresses for different tax types, and using the wrong one can delay processing.
- If you are sending a return with a payment, mail your return to: Michigan Department of Treasury PO Box 80112 Lansing, MI 48909-0112
- If you are sending a return with no payment, or if you are claiming a refund or credit, mail your return to: Michigan Department of Treasury PO Box 30779 Lansing, MI 48909-8279