Michigan Treasury Online Business Services
New Business Registration
Michigan Business Tax
Corporate Income Tax
Withholding Tax
Tobacco Tax
Motor Fuel
Miscellaneous Taxes and Fees
Marihuana Retailers
City Individual Income Tax
City Business and Fiduciary Taxes
Hearings and Appeals
Audit
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Homeowner's Principal Residence Exemption
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Property Tax Forfeiture and Foreclosure
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Withholding Tax Frequently Asked Questions (FAQ)
City Tax Forms (for Michigan cities that impose and income tax)
Disclosure of Tax Information (confidentiality of tax information)
Taxpayer Bill of Rights Administrative Rules
Starting a New Business in Michigan
Business Electronic Funds Transfer (EFT) Payments
Registering for Withholding Tax
Every employer in this state who is required to withhold federal income tax under the Internal Revenue Code, must be registered for and withhold Michigan income tax.
All businesses are required to file an annual return each year.
| Filer | 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 |
| Electronic Funds Transfer (EFT) | On or before the 20th of the following month |
| Accelerated Electronic Funds Transfer (EFT) | Remit withholding taxes on or before the same day as the federal payments regardless of the amount due. Payment must be made by EFT using an EFT Credit or EFT Debit payment method. |
