Skip Navigation
Michigan TaxesMichigan.gov, Official Portal for the State of Michigan
Michigan.gov Home
close print view

Filing Deadlines

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

Penalty is 5 percent of the total unpaid tax due for the first two months. After two months, 5% of the unpaid tax amount is assessed each month. The maximum late penalty 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

TAX DUE DATE
Sales
For return periods after August 2004
Monthly Filer - on or before the 20th day of the following month

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

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

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

Single Business Tax Calendar Year Filers - April 30th 

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

Cigarette & Tobacco Tax 20th of each month following the reporting period
Tobacco Products Licenses Annually by July 1st
Michigan Business Tax Filing Due Dates

 

TAX DUE DATE
Motor Carrier & Motor Fuel Tax
Blender Monthly Tax Return 

20th of every month

Bonded Importer Monthly Return of Estimated Payments 20th of every month
Carrier Monthly Report  20th of every month
Fuel Importer Tax Return  20th of month following end of quarter
Fuel Supplier Tax Return  20th of every month
IFTA Return Last day of the month following the end of each quarter
Liquefied Petroleum Gas Tax Return 20th of month following end of quarter
Marine Diesel Waterways Tax Return 20th of month following end of quarter
Motor Carrier Diesel Fuel Return Last day of month following end of quarter
Motor Carrier and IFTA Applications Annually by January 1st
Retail Dealer's/Fuel Vendors Diesel Tax Return  20th of month following end of quarter
Severance Tax  25th of each month following the report month
Terminal Operator Annual Return  February 25th of the following year
Terminal Operator Monthly Report  20th of every month
Three Day Payment Voucher  3 days after taxable event
Transporter Quarterly Report  20th of month following end of quarter

QR code

Michigan.gov Home
Accessibility PolicyLink PolicySecurity PolicyPrivacy PolicyMichigan NewsMichigan.gov Survey

Copyright © 2001-2014 State of Michigan