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Filing Due Dates
Estimated Returns and Payments
Michigan Business Tax (MBT) and Corporate Income Tax (CIT) Quarterly Estimated Return due dates are provided below:
Filing/Payment Due Dates
Taxpayers expecting a tax liability to exceed $800 must file quarterly estimates as follows:
- Calendar Year Filers: Return and payment due April 15; July 15; October 15; and January 15.
- Fiscal Year Filers: Return and payment due the 15th day of the first month after each quarter.
Computing the Estimated Tax
- Sum of estimated payments must equal at least 85% of tax liability and the amount paid approximate the quarter's liability.
- MBT tax years 2009 through 2011, taxpayer can meet a prior year safe harbor exception. If prior year's tax is $20,000 or less, the taxpayer can make 4 equal quarterly estimated tax payments that total at least 100% of prior year tax liability.
- CIT tax years 2013 through current year, taxpayer can meet a prior year safe harbor exception. If prior year's tax is $20,000 or less, the taxpayer can make 4 equal quarterly estimated tax payments that total at least 100% of prior year tax liability.
- There is no prior year safe harbor exception for 2008 MBT or 2012 CIT. Taxpayer must meet the 85% of tax liability requirement.
Annual Returns/Final Return, Extension of Time to File, Filing Threshold
- Annual Returns are due the last day of the 4th month after tax year end with payment of final liability. Taxpayers (other than Insurance Companies or Financial Institutions) are not required to file or pay if apportioned gross receipts are less than $350,000.
- Filing threshold is annualized for tax year less than 12 months.
- Extension of time to file can be granted by the Department for with a timely application and payment of tax due. An extension of time to file is not an extension of time to pay.
If federal extension is accepted, the Department will grant an automatic extension to the last day of the 8th month following the return due date. The taxpayer will need to file Form 4, Instructions for Application for Extension of Time to File Michigan Tax Returns, include a copy of the federal extension request and pay tax liability in full by the due date to avoid penalty & interest.
Computation of Tax for First Taxable Year Less Than 12 Months
May elect one of the following:
- Annual method, reporting the taxpayer's full year multiplied by a ratio of the number of months in the tax year included under the MBT over 12. This option is not available for a Unitary Business Group (UBG).
- Actual method, reporting only those months included under the MBT/CIT return. A UBG must provide the actual figures on each individual UBG member form.