Michigan

Corporate income tax

Corporate Income Tax (CIT) annual return is due April 30 or on or before the last day of the 4th month after the close of the tax year (Form 4891 footer; 2025 calendar-year returns due April 30, 2026). 6% of the apportioned corporate income tax base; imposed only on C corporations and entities taxed federally as C corporations. No return required if apportioned gross receipts are under $350,000 or the liability is $100 or less.

Extension. File Application for Extension of Time to File Michigan Tax Returns (Form 4) with payment by the original due date

Partnerships and S corporations

Michigan Flow-Through Entity Tax (2021 PA 135, effective Jan 1, 2021) is an elective entity-level tax on the Michigan portion of a flow-through entity's business income (SALT-cap workaround); members claim a credit on their Michigan returns. Non-electing partnerships and S corporations have no Michigan entity-level income tax and file no state income tax return.

Sales and use tax

Due date. Monthly returns due on or before the 20th day of the following month; quarterly returns on or before the 20th of the month following the quarter (April 20, July 20, Oct 20, Jan 20); every SUW taxpayer must also file an annual return by February 28 regardless of filing frequency.

Filing frequency. Treasury initially assigns monthly, quarterly or annual filing from the estimated monthly tax stated on the registration application, then reviews and reassigns each year (notified in writing). All SUW tax types on the combined return share one frequency.

Prepayments. Accelerated filers: businesses with $720,000 or more of Michigan sales tax OR use tax liability in the prior calendar year (if met for one, both taxes are accelerated) must file monthly and prepay, by the 20th of the current month, 75% of the previous month's liability or 75% of the same month's liability in the prior year, whichever is less, with a reconciliation payment by the 20th of the following month (MCL 205.56, 205.96). Withholding threshold for accelerated status is $480,000. Reviewed annually; changes notified in April and effective in July.

Notes

Michigan is one of the few states with a LAST-DAY-of-the-month rule: CIT due April 30, FTE tax due March 31. There is no franchise tax, gross receipts tax or LLC fee at the state level (the Michigan Business Tax was replaced by the CIT in 2012 except for certificated-credit taxpayers). The annual statement/report is a LARA filing and is not covered here.