Filing Frequency

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. 

Tax payments are due on or before the due date of the tax return – except accelerated payers, who must send payments more frequently.

Initially, Treasury determines how often a taxpayer files based on the estimated monthly amount of tax due provided on the business taxes registration application. Subsequently, filing frequency is reviewed by Treasury annually for updates. If a filing frequency is changed, the taxpayer will be notified in writing. Because SUW taxes are reported together on a combined return, all liable tax types have the same filing frequency. 

It is imperative for taxpayers to send returns according to the filing frequency determined by Treasury. Filing more often can cause the account to become out of balance, resulting in notices to taxpayers and the need for amended returns and/or payments. While tax return filing is inflexible, taxpayers can pay tax as often as they like.

Treasury does not currently offer a data exchange program to verify taxpayer filing frequencies. Taxpayer filing frequency can be verified in one of these methods:

1. Anyone who has connected to the business tax account through Michigan Treasury Online (MTO) can view the entity’s filing frequency via the SUW Tax Service.
2. A responsible party of the business may call customer contact.
3. A third party with an unlimited Power of Attorney (POA) on file with Treasury may call customer contact.