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Treasury Taxes

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Flow-Through Entity Tax

Flow-Through Entity Tax

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

Report and Pay FTE

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News and Notices

2024 PA 216 Amends Flow-Through Entity Tax
Notice: Michigan Supreme Court Allows The Court of Appeals Decision To Stand That Concluded The Reduction To The Income Tax Rate For Tax Year 2023 Was Temporary
Notice: 4.25% Tax Rate for Flow-Through Entity Tax Years Beginning in 2024
Notice: Flow-Through Entity Tax Rate Reduced to 4.05% for Tax Years Beginning in 2023
Notice: Flow-through Entity Tax Payments Delayed Due to MTO Registration Will Be Treated as Timely for Taxpayers Registered as of March 15, 2022
Notice Regarding the Implementation of the Michigan Flow-Through Entity Tax
Notice: Flow-through Entity Tax Quarterly Estimated Tax Payments for Tax Years Beginning in 2021 Not Subject to Penalty or Interest
Notice: Instructions for Electing Into and Paying the Flow-Through Entity Tax
Reminder Notice: Flow-Through Entity Tax Payments Due by March 15, 2022, To Create a Member Income Tax Credit for Tax Year 2021

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