Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Flow-Through Entity Tax
Flow-Through Withholding (FTW) registration does not constitute a valid election into FTE nor registration for FTE.
Due Dates
Estimated payments are due quarterly. Payments must 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
Estimated Payments
If you file taxes based on a fiscal year instead of the calendar year, use the same timing for estimated payments that matches your fiscal year. For example, if your fiscal year starts on April 1, your estimated payments are due on July 15, September 15, December 15, and April 15 of the following year.
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.