Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
Learn About Disaster Relief
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 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 |
| 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 |
| 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 |
| 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 following year |
| 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 |