Filing Deadlines

  • Filing Deadlines

    The Revenue Act provides penalty and interest if a taxpayer fails to pay a tax within the time specified.

    Penalty is 5 percent of the total unpaid tax due for the first two months. After two months, 5% of the unpaid tax amount is assessed each month. The maximum late penalty is equal to 25% of the unpaid tax owed.

    Interest is calculated by multiplying the current interest rate.

    Estimate the penalty and interest owed for late payment

    TAX DUE DATE
    Sales
    For return periods after August 2004
    Monthly Filer - on or before the 20thday of the following month

    Quarterly Filer - on or before the 20th day of month following the quarter

    Annual Filer - February 28th, with discount for early remittance
    All Businesses are required to file an annual return each year

    Use
    For return periods after August 2004
    Same as Sales Tax
    Withholding
    For return periods after August 2004
    Monthly Filer - on or before the 20thday of the following month

    Quarterly Filer - on or before the 20th day of the month following the quarter

    Annual Filer - February 28th
    All Businesses are required to file an annual return each year

    Single Business Tax Calendar Year Filers - April 30th

    Fiscal Year Filers - Last day of the 4th month after the end of the tax year

    Cigarette & Tobacco Tax 20th of each month following the reporting period
    Tobacco Products Licenses Annually by July 1st
    Michigan Business Tax Filing Due Dates
  • Filing Deadlines
    TAX DUE DATE
    Motor Carrier & Motor Fuel Tax
    Blender Monthly Tax Return

    20th of every month

    Bonded Importer Monthly Return of Estimated Payments 20th of every month
    Carrier Monthly Report 20th of every month
    Fuel Importer Tax Return 20th of month following end of quarter
    Fuel Supplier Tax Return 20th of every month
    IFTA Return Last day of the month following the end of each quarter
    Liquefied Petroleum Gas Tax Return 20th of month following end of quarter
    Marine Diesel Waterways Tax Return 20th of month following end of quarter
    Motor Carrier Diesel Fuel Return Last day of month following end of quarter
    Motor Carrier and IFTA Applications Annually by January 1st
    Retail Dealer's/Fuel Vendors Diesel Tax Return 20th of month following end of quarter
    Severance Tax 25th of each month following the report month
    Terminal Operator Annual Return February 25th of the followingyear
    Terminal Operator Monthly Report 20th of every month
    Three Day Payment Voucher 3 days after taxable event
    Transporter Quarterly Report 20th of month following end of quarter