The Michigan corporate tax due date depends on whether the company files monthly or quarterly taxes. This year, since April 15 fell on Sunday and April 16 is Emancipation Day in the District of Columbia, the deadline was set to Tuesday, April 17.

Michigan Corporate Tax Filing Dates

Monthly Filing

The Michigan Department of Treasury has set the following schedule for a business that files monthly sales and use tax returns. When legal holidays are in effect in the District of Columbia, the tax filing deadline across the U.S. is affected. With this in mind, it is important to check with the Michigan Department of Treasury to stay updated on tax filing due dates.

For monthly filing, the tax collection period and filing deadlines are as follows:

  • January - February 20, 2018
  • February - March 20, 2018
  • March - April 20, 2018
  • April - May 21, 2018
  • May - June 20, 2018
  • June - July 20, 2018
  • July - August 20, 2018
  • August - September 20, 2018
  • September - October 22, 2018
  • October - November 20, 2018
  • November - December 20, 2018
  • December - January 22, 2019

Quarterly Filing

For quarterly filing, the schedule is as follows:

  • Q1 April 20, 2018
  • Q2 July 20, 2018
  • Q3 October 22, 2018
  • Q4 January 22, 2019.

Annual Filing

Annual filing dates in 2018 vary by state. The universal deadline, however, is February 28, 2019.

Late Filing

If filing your taxes on time is not possible, a state tax extension is available. A business extension in Michigan allows filing until the last day of the eighth month beyond the date of your original return deadline.

Even if you have a federal tax extension from the IRS (Form 7004), request an extension from the Michigan Department of Treasury. The Application for Extension of Time to File Michigan Tax Returns uses Form 4 to make the request and must be submitted by the original due date of your return.

You may use a copy of Form 4868 to get an automatic six-month extension of time to file the state tax return. If no state tax is owed, filing a state extension, or submitting a copy of your federal extension to the state is not necessary.

A tax extension only allows more time for filing. It does not mean you do not have to pay the taxes owed. Your Michigan taxes are still due by or before the original deadline. The payment for your taxes must be submitted along with your extension application. If state taxes are not paid on time, you will incur penalty and interest charges.

Form 4 can be downloaded from the official Michigan website. The mailing address is Michigan Department of Treasury, P.O. Box 30774, Lansing, MI 48909-8274.

In the event that circumstances beyond your control, such as an accident, weather, or act of God, result in you missing the sales tax deadline, an extension from the Michigan Department of Treasury will be granted. Keep in mind that you may be asked to provide supporting evidence when making the request.

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