Emergency-related state tax relief available for taxpayers located in four southwest Michigan Counties impacted by May 2024 storms.
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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 |