Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
12. What is the due date for a composite return?
A Michigan Composite Individual Income Tax Return (Form 807) is generally due on April 15th after the close of the calendar year. The due date of composite return corresponds with the due date of the Michigan Individual Income Tax Return (Form MI-1040).
If a flow-through entity cannot file by the due date, a request for an extension of time to file can be made by filing an Application for Extension of Time to File Michigan Tax Returns (Form 4) on or before the original due date of the composite return.