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Filing Deadlines
  • The Revenue Act provides penalty and interest if a taxpayer fails to pay a tax within the time specified.

    Penaltyis 5 percent of the total unpaid tax due for the first two months. After twomonths, 5% of the unpaid tax amount is assessed each month. The maximum latepenalty is equal to 25% of the unpaid tax owed.

    Interest is calculated by multiplying the current interest rate.

    Estimate the penalty and interest owed for late payment

    TAXDUE DATE
    Sales
    For return periods after August 2004
    Monthly Filer - on or before the 20thday of the following month

    Quarterly Filer - on or before the 20th day of month followingthe quarter

    Annual Filer - February 28th, with discount for early remittance
    All Businesses are required to file an annual return each year

    Use
    For return periods after August 2004
    Same as Sales Tax
    Withholding
    For return periods after August 2004
    Monthly Filer - on or before the 20thday of the following month

    Quarterly Filer - on or before the 20th day of the monthfollowing the quarter

    Annual Filer - February 28th
    All Businesses are required to file an annual return each year

    Single Business TaxCalendar Year Filers - April 30th

    Fiscal Year Filers - Last day of the 4th month after theend of the tax year

    Cigarette & Tobacco Tax20th of each month following thereporting period
    Tobacco Products LicensesAnnually by July 1st
    Michigan Business TaxFiling Due Dates
  • TAXDUE DATE
    Motor Carrier & Motor Fuel Tax
    Blender Monthly Tax Return

    20th of every month

    Bonded Importer Monthly Return of Estimated Payments20th of every month
    Carrier Monthly Report20th of every month
    Fuel Importer Tax Return20th of month following end of quarter
    Fuel Supplier Tax Return20th of every month
    IFTA ReturnLast day of the month following the end of each quarter
    Liquefied Petroleum Gas Tax Return20th of month following end of quarter
    Marine Diesel Waterways Tax Return20th of month following end of quarter
    Motor Carrier Diesel Fuel ReturnLast day of month following end of quarter
    Motor Carrier and IFTA ApplicationsAnnually by January 1st
    Retail Dealer's/Fuel Vendors Diesel Tax Return20th of month following end of quarter
    Severance Tax25th of each month following the report month
    Terminal Operator Annual ReturnFebruary 25th of the followingyear
    Terminal Operator Monthly Report20th of every month
    Three Day Payment Voucher3 days after taxable event
    Transporter Quarterly Report20th of month following end of quarter
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