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Flow-Through Entity Tax

2021 Flow-Through Entity (FTE) annual return payments must be made timely to avoid penalty and interest. However, the late filing of 2021 FTE returns will be accepted as timely if filed within 6 months of the due date.


Flow-Through Withholding (FTW) registration does not constitute a valid election into FTE nor registration for FTE.

Important Dates

December 2021

Submitting FTE payments available through MTO Guest Services - Fast Pay

December 2021

Line 29 added to MI-1040 for individual income tax reporting

March 10, 2022

Filing and paying FTE returns available through MTO Guest Services - Fast File

March 15, 2022

Payment cutoff date for calendar year FTEs to create member credits applicable to tax year 2021

June 2022

Uploading schedules and other functionality available on MTO