Key Changes for City of Flint Business Taxes

• Beginning January 1, 2027, taxpayers will file and pay their City of Flint business taxes with Treasury.
• Treasury will implement City of Flint business taxes into GenTax. City of Flint taxpayers and third parties will be able to use the Michigan Treasury eServices web platform to file returns, make payments, and manage tax accounts online.
• 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.
• Coordinated tax compliance:
  • Treasury may coordinate city and state tax compliance activities when appropriate.
    • Information and records obtained during a state tax audit may be reviewed to determine whether there are City of Flint income tax obligations.
    • Information and records obtained during a City of Flint income tax audit may be reviewed to determine whether there are state tax obligations.
  • Taxpayers will be notified of this potential coordination in applicable audit correspondence.

• Sending City of Flint tax returns:
  • Electronic filing is the quickest and preferred method:
    • Online, directly with Treasury — at no cost.
    • With approved tax preparation software (where available).
  • If needed, tax returns may also be submitted by mail.
• All amended City of Flint business tax returns must be submitted electronically.
• 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.

City of Flint Corporate Income Tax — annual tax return

• New schedule for S Corporations to increase accuracy and streamline return/refund processing.
• For calendar filers, the 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 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 taxpayers.
  • Redesigned, scales 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) — annual return

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

City of Flint Partnership Tax — annual return

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

Sending City of Flint tax payments:

• Electronic payment is the most secure and preferred method:
  • Online, directly with Treasury.
    • Payment through a checking or savings account are no cost options.
    • Payment by debit card, credit card, and/or digital wallet are available and incur fees.
  • With approved tax preparation software when filing a return (where available).
  • Electronic Funds Transfer (EFT) Credit transactions will be available. Treasury is updating Form 2329, Instructions for Payments of Michigan Business Taxes Using EFT Credit, to include the new City of Flint tax types and codes:
• If needed, payments may also be submitted by mail using a check.
• In-person and phone payments will not be accepted.

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 Employer Withholding Tax
• The first monthly payment

Michigan Treasury eServices will allow City of Flint taxpayers and third parties access to:

• Make City of Flint tax payments electronically, directly with Treasury using a checking or savings account, debit card, credit card, or digital wallet transaction.
  • The preferred way to send tax money.
  • An easy and secure option.
  • Checking or savings account transactions are free, other options available for a fee.
• File City of Flint tax returns electronically, directly with Treasury.
  • The preferred way to send tax returns.
  • An easy and secure option.
• Submit bulk City tax returns (with or without payment).
  • Will be available for both City of Flint and City of Detroit income taxes.
  • Upload pathway available under Guest Services and Logged In Services.
  • Instructions for City bulk filing will be available before November 9, 2026.
  • Sign up to receive City of Flint email communications from Treasury, including bulk filing transition resources.
• Check the status of your City of Flint tax refund.
• View City of Flint tax information online.

Third parties include tax professionals, tax preparers, service providers, non-liable family members, and friends. When a third party is communicating with Treasury about account-specific matters, the taxpayer must provide consent.

Direct Interactions (e.g., in-person meetings, phone calls, email, web messaging, etc.)

• Verbal: During a meeting or phone call where both the taxpayer and third party are present, the taxpayer can give Treasury permission to disclose information to the third party on a one-time basis. However, this authorization is temporary and expires when the interaction ends.
• Tax return: Taxpayers may authorize Treasury to discuss a specific return with the tax preparer identified on the return by selecting the designated preparer authorization checkbox. This authorization is limited to matters related to the processing of that return, including refund and payment status and related correspondence.
• Power of Attorney: A Form 151, Authorized Representative Declaration/Power of Attorney (POA) is required for matters outside the scope of the preparer checkbox including audit, assessment, collection, appeals, or broader representation before Treasury.

Indirect Interactions: Web Platform access

• Several essential functions through Michigan Treasury eServices do not require specific permission for third parties to view or send tax information including checking refund status, making a payment, and responding to a letter.
• To view and send protected tax account information through Michigan Treasury eServices, all third parties must request access to the tax account and be approved by the taxpayer.
  • POA authorization is not required for a third party to use the web platform.
  • POA authorization does not bypass the required connection process for a third party.

If you have questions or feedback, please use our contact form.