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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 |