Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Michigan Business Tax
Michigan Business Tax
Due Dates
Returns and payments are due quarterly. Payments can be made online using Michigan Treasury Online (MTO).
Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.
Calendar Year Filers
- First Quarter – April 15
- Second Quarter – July 15
- Third Quarter – October 15
- Fourth Quarter – January 15, the following calendar year
- Annual – April 30, the following calendar year
Fiscal Year Filers
Quarterly returns and estimated payments are due on the 15th day after the end of each fiscal quarter. For example, if your fiscal quarter ends on May 31, your return and payment are due by June 15.
The annual return for fiscal year filers is due on the last day of the fourth month after the end of the tax year.
About the Michigan Business Tax (MBT)
MBT E-file Mandate for Tax Year 2010
Beginning with the 2010 tax year, Michigan will have an enforced Michigan Business Tax (MBT) e-file mandate.
Developers producing MBT tax preparation software and computer-generated forms must support e-file for all eligible Michigan forms that are included in their software package. All eligible MBT returns prepared using tax preparation software or computer-generated forms must be e-filed.
Treasury will not process computer-generated paper returns that are eligible to be e-filed. A notice will be mailed to the taxpayer indicating that their return was not filed in the proper form and content and must be e-filed. Payment received with a paper return will be processed and credited to the taxpayer's account even when the return is not processed.
Additional information will be published on Treasury's Web site as it becomes available. E-file information is available at www.MIfastfile.org.
MBT Details
The Michigan Business Tax (MBT), which was signed into law by Governor Jennifer M. Granholm July 12, 2007, imposes a 4.95% business income tax and a modified gross receipts tax at the rate of 0.8%. Insurance companies and financial institutions pay alternate taxes (see below). The MBT replaces the Single Business Tax, effective January 1, 2008.
On December 4, 2007, Governor Jennifer M. Granholm signed Public Act 145 of 2007 amending the MBT. Although the primary purpose of PA 145 was to institute an MBT surcharge, PA 145 also makes some additional changes, which are detailed in the link below.
To view additional detail on components of the Michigan Business Tax, choose from the categories below.