Michigan Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Michigan Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Michigan Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Michigan State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form MI-1040 | Flat 4.25% rate |
| Corporate Income Tax (CIT) | April 30 | Form 4891 | 6% rate |
| S-Corp Return | March 15 | Not subject to CIT | Pass-through |
| Partnership Return | March 15 | Form 4891 (if applicable) | Pass-through |
| Sales Tax (Monthly) | 20th of following month | Via Michigan Treasury Online | State rate 6% |
| Use Tax | Monthly with sales tax | Via MTO | 6% on untaxed purchases |
| Withholding Tax (Monthly) | 20th of following month | Via MTO | Employers |
| Annual Report/Statement | February 15 | Filed with LARA | No fee |
| City Income Tax | April 30 | Varies by city | Detroit: 2.4%; others: 1%–1.5% |
| Estimated Income Tax (Q1) | April 15 | Form MI-1040ES / 4913 | — |
| Estimated Income Tax (Q2) | June 15 | Form MI-1040ES / 4913 | — |
| Estimated Income Tax (Q3) | September 15 | Form MI-1040ES / 4913 | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form MI-1040ES / 4913 | — |
Quarterly Estimated Tax Deadlines in Michigan
Michigan follows the federal estimated tax payment schedule for individuals:
Corporate estimated tax (CIT) is due on the last day of the 4th, 6th, 9th, and 12th months.
Michigan-Specific Tax Requirements
Michigan has a flat individual income tax rate of 4.25% and a Corporate Income Tax (CIT) of 6% on C-corporations. S-corporations, partnerships, and LLCs are generally not subject to the CIT and are treated as pass-through entities. Michigan replaced the Michigan Business Tax with the simpler CIT in 2012. There is no separate franchise tax or gross receipts tax at the state level.
Michigan's sales tax rate is 6%, uniform statewide with no local additions. Michigan is one of only a few states that earmarks a significant portion of sales tax revenue for education. The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions. Michigan exempts groceries from sales tax.
Notably, 24 Michigan cities levy their own city income taxes, including Detroit (2.4% for residents, 1.2% for nonresidents), Grand Rapids, Flint, and others. These require separate filings and withholding. The annual report (Annual Statement) is filed with LARA (Department of Licensing and Regulatory Affairs) by February 15, with no filing fee. Michigan also requires personal property tax filings for business equipment in some jurisdictions.
What Happens If You Miss a Michigan Tax Deadline?
Michigan Department of Treasury
Get Your Books Ready Before Tax Season
Michigan's city income taxes add filing complexity if you operate in Detroit, Grand Rapids, or other taxing cities. Clean books make it easy to split income across jurisdictions accurately.
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