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Tax Payment Due Dates and MTO Paymentus

PayConnexion Payments: payment initiated on or before May 22 @ 7 p.m. ET; payment only available to be processed on the next business day when scheduling before 8 p.m. ET on a business day

Paymentus Payments: payment initiated on or after May 22 @ 10 p.m. ET; payment can be set for same-day processing or be scheduled to process on a future date (up to 365 days) - including weekends and holidays

Tax Types

Audit

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
for any business tax type and tax period supported by MTO variable PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Corporate Income Tax

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
quarterly, calendar July 15 Paymentus
quarterly, fiscal 15th of the month following the fiscal quarter-end PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Essential Services Assessment

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
annual open: May 1; due: August 15 PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Flow-Through Entity

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
quarterly, calendar July 15 Paymentus
quarterly, fiscal 15th of the month following the fiscal quarter-end PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Marihuana Retailers Excise

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
quarterly May 20 PayConnexion to meet the timely payment cut-off, payment must be initiated on or before May 17 at 8 p.m.
choose to pay more often than filing frequency variable PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Michigan Business Tax

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
quarterly, calendar July 15 Paymentus
quarterly, fiscal 15th of the month following the fiscal quarter-end PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Partnership Audit Adjustment

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
variable variable PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Sales, Use, and/or Withholding (SUW)

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
timely, monthly May 20 PayConnexion to meet the timely payment cut-ff, payment must be initiated on or before May 17 at 8 p.m. ET
early, quarterly July 12 Paymentus
timely, quarterly July 22 Paymentus July 20 is a Saturday, therefore, the due date automatically moves to the next business day; same-day payments available, including weekend and holidays
timely, annually February 28, 2025 Paymentus
choose to pay more often than filing frequency variable PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus

Accelerated Sales, Use, and/or Withholding

Filing/Payment Frequency Next Due Date MTO Payment Platform Notes
Sales and Use - accelerated payers May 20
(April reconciliation and May pre-payment)
PayConnexion to meet the timely payment cut-off, payment must be initiated on or before May 17 at 8 p.m. ET
Withholding - accelerated payers variable
(based on federal schedule)
PayConnexion or Paymentus if payment is initiated on or before May 22 at 7 p.m. ET, PayConnexion

if payment is initiated on or after May 22 at 10 p.m. ET, Paymentus