Emergency-related state tax relief available for taxpayers located in twelve northern Michigan counties impacted by March 2025 storms.
Filing and Payment Due Dates
Filing and Payment Due Dates
Withholding Tax Due Dates
Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury. All SUW taxpayers must file the annual return.
| Filing Frequency | Due Date |
|---|---|
| Monthly | On or before the 20th day of the following month |
| Quarterly | On or before the 20th day of the month following the quarter |
| Annual | February 28th |
Tax payments are due on or before the due date of the tax return – except accelerated payers, who must send payments more frequently.
Accelerated Withholding Tax Payment Due Dates
| Filer | Due Date |
|---|---|
| Accelerated | Remit state withholding tax on or before the day the federal payment is due, regardless of the amount due. Payment must be made electronically via by Electronic Funds Transfer (EFT) Credit or EFT Debit payment method. Read more about accelerated EFT payment requirements and review questions and answers about paying withholding tax on an accelerated schedule. |
Holidays and Weekends
Refer to the Sales, Use and Withholding Tax Due Dates for Holidays and Weekends the State of Michigan observes each year. Although the revision date of the document may not be the current year, it should be considered the final and most recent guidance.
Ask questions regarding returns and payment due dates by calling customer contact.