Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Why is there a penalty on my Individual Income tax return/payment?
Why is there a penalty on my Individual Income tax return/payment?
The Revenue Act of 1941, as amended (MCL 205.24) provides for penalty and interest charges if a taxpayer fails to pay a tax within the time specified. View a complete copy of the Revenue Act.
Full payment of tax is due April 15. After that date, penalty is 5% for the first two months or portion thereof and 5% for each additional month thereafter, up to a maximum of 25%.
View additional information on calculating the amount of penalty and interest due.