Taxes - Business Tax Due Dates

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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 20^th day of the following month Quarterly Filer - on or before the 20^th day of month following the quarter Annual Filer - February 28^th, 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 20^th day of the following month Quarterly Filer - on or before the 20^th day of the month following the quarter Annual Filer - February 28^thAll Businesses are required to file an annual return each year
Single Business Tax	Calendar Year Filers - April 30^th Fiscal Year Filers - Last day of the 4^th month after the end of the tax year
Cigarette & Tobacco Tax	20^th of each month following the reporting period
Tobacco Products Licenses	Annually by July 1^st
Michigan Business Tax	Filing Due Dates

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