Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
Tax Payment Due Dates and MTO Paymentus
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 | June 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 |