Key Changes for City of Flint Business Taxes

• Some due dates will change to align with established federal and state due dates as well as maintain consistency for all Treasury administered city taxes.
• New forms will be introduced, standardizing tax reporting for multiple cities administered by Treasury.
• File City of Flint tax returns electronically – directly with Treasury or with approved tax preparation software (where available) – at no cost.
• For most tax returns, this is optional; mailed City of Flint returns will still be available.
• Individuals with City of Flint, City of Detroit, and/or state of Michigan income tax obligations can file all three tax returns together.  
• Payments for all City of Flint tax types may be made securely online or by check. In-person and phone payments will not be accepted.
• A Form 151, Authorized Representative Declaration (Power of Attorney Form) form must be on file with Treasury before we can disclose information to third parties, including tax preparers.   

Beginning January 1, 2027, taxpayers will file their City of Flint business tax returns with Treasury.

For fiscal filers, if your tax year began in 2026 and the annual return due date is in 2027, you will file your tax return with Treasury.

Tax return changes by tax type:

City of Flint Corporate Income Tax

• New annual return schedule for S Corporations to increase accuracy and streamline return/refund processing.
• For calendar filers, the annual tax return due date will move from April 30 to April 15.

City of Flint Employer Withholding Tax

• Tax return filing throughout the year
• How often you send a City of Flint withholding tax return will change from quarterly to monthly filing.
• Monthly tax return due date will be the 15^th of the following month following the reporting period.
• The first monthly tax return on this new schedule is January 2027 and the due date is February 16, 2027 (because February 15, 2027 is a state holiday).
• Annual reconciliation return
• Required for all City of Flint withholding taxpayers.
• Redesigned, scaling for multiple cities and includes integrated W-2 information for streamlined reporting.
• The first annual tax return is for calendar year 2027 and the due date is February 28, 2028.

City of Flint Fiduciary Income Tax (Estates and Trusts)

• Electronic filing availability
• For calendar filers, the annual tax return due date will move from April 30 to April 15.

City of Flint Partnership Tax

• Annual tax return redesign scales for multiple cities and includes a partnership schedule that permits electronic filing.
• For calendar filers, the annual tax return due date will move from April 30 to April 15.

Beginning January 1, 2027, taxpayers will make City of Flint business tax payments to Treasury.

Quarterly Estimated Payments

• Due date will change from the 30^th to the 15^th.
• Impacted business tax types:
  • City of Flint Corporate Income Tax
  • City of Flint Partnership Tax

Monthly Tax Payments

• Due date will change from the 30^th to the 15^th .
• Impacted business tax types:
  • City of Flint Corporate Income Tax
• The first monthly payment due date is February 16, 2027 (because February 15, 2027 is a state holiday).

An online portal allowing City of Flint taxpayers access to:  

• Make city tax payments electronically using a bank account, debit card, credit card, or digital wallet transactions.
• Bank account transactions are free, other options available for a fee.
• We strongly recommend paying electronically, as it is the fastest and most efficient payment option. If needed, payments may also be submitted by mail using a check.
• File your City of Flint tax return electronically—at no cost—directly through Treasury or with approved tax preparation software (where available).
  • Electronic filing is the fastest and preferred way to file. Paper returns will continue to be accepted by mail.
• Check the status of your city tax refund.
• View city tax information online.