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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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