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 (MBT) 2008-2011

    After 2011, must have certificated credit
     

    Corporate Income Tax (CIT) 2012 through Current

    Filing Due Dates
  • Filing Deadlines
    TAX DUE DATE
    Sales
    For return periods after August 2004
    Monthly Filer - on or before the 20th day 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 20th day 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 (MBT) 2008-2011 After 2011, must have certificated credit

     

    Corporate Income Tax (CIT) 2012 through Current
    Filing Due Dates