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Filing Requirements 3. When are CIT quarterly estimates due?
Quarterly returns and payments for calendar year filers are due April 15, July 15, October 15, and January 15. Taxpayers not on a calendar year basis shall file quarterly returns and make estimated payments on the appropriate due date which in the taxpayer's fiscal year corresponds to the calendar year; that is, quarterly returns and estimates for fiscal year filings are due the 15th day of the first month after each quarter.
If filing monthly using Form 160, Combined Return for Michigan Taxes, and not making remittances by electronic funds transfer, monthly payments may be filed on the 20th day of the month. For example, a calendar year taxpayer may file monthly CIT estimates using Form 160 on February 20th, March 20th, and April 20th rather than April 15 for the quarter. However, for taxpayers required to make remittances by electronic funds transfer or otherwise not using Form 160, CIT estimates remain due on the 15th day of the month following the final month of the quarter. Regardless of the method chosen, the estimated CIT for the quarter must also reasonably approximate the liability for the quarter.