Emergency-related state tax relief available for taxpayers located in two counties of Michigan impacted by severe weather.
Flow-Through Entity Tax
Flow-Through Entity Tax
Flow-Through Withholding (FTW) registration does not constitute a valid election into FTE nor registration for FTE.
Due Dates
Returns and payments are due quarterly. Payments can be made online using Michigan Treasury Online (MTO).
Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.
Calendar Year Filers
Estimated Payment Due Dates
- First Quarter – April 15
- Second Quarter – June 15
- Third Quarter – September 15
- Fourth Quarter – January 15, the following calendar year
Annual Return
The annual return and any remaining tax due must be submitted by March 31. If you have requested an extension, you must still pay any estimated unpaid tax by the original return due date.
Fiscal Year Filers
Quarterly Returns and Estimated Payments
Quarterly returns and estimated payments are due on the 15th day after the end of each fiscal quarter. For example, if your fiscal quarter ends on May 31, your return and payment are due by June 15.
Annual Return
The annual return and final payment are due on the last day of the third month after your tax year ends. If you have requested an extension, you must still pay any estimated unpaid tax by the original return due date.