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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.