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Revenue Administrative Bulletin 1987-6Approved: August 14, 1987
SINGLE BUSINESS TAX ESTIMATES
Estimated payment requirements for S Corporations, Professional Corporations and Partnerships to File on a Calendar Year Basis Beginning with Tax Year Ending December 31, 1987.
RAB-87-6. The Internal Revenue Code of 1986 requires that most professional and "S" corporations file returns on a calendar-year basis for 1987. S corporations, professional corporations and partnerships having fiscal years ending in 1987 are required to file a short-period return for the tax period ending December 31, 1987.
Estimated Payments - Safe Harbor
No penalty and interest will apply for underpaid estimates (MCL 208.71(4)):
Estimated Due Dates
Single Business Tax estimates and returns shall be filed for the short tax year ending December 31, 1987, based on the prior fiscal year-end, except for the final estimate which will be due January 31, 1988.
An S Corporation with a tax year ending January 31, 1987, and an 11-month tax year ending December 31, 1987, shall file estimates based on the following schedule:
Utilize the chart below to determine due dates of quarterly estimates for short-period returns ending January 31, 1987.
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