Michigan business filing dates, 2027

State-level due dates for businesses filing in Michigan. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics51 dated lines in the calendar file · sources last read 2026-09-23

Income / franchise tax return

1 date

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Corporate income tax annual return (Form 4891)calendar-year C corporation Source text “An annual or final return must be filed with the Department by the last day of the fourth month after the end of the taxpayer's tax year. A taxpayer must remit any liability by the due date of the return.”verbatim · michigan.gov · retrieved 2026-09-23 “If the taxpayer received a federal extension and files a copy of that federal extension with the Department, together with a tentative return and payment, then the taxpayer will receive an automatic extension to the last day of the eighth month following the original due date. An extension of time to file is not an extension of time to pay.”verbatim · michigan.gov · retrieved 2026-09-23 “Taxpayers with less than $350,000 in allocated or apportioned gross receipts are not required to file a return or pay the tax.”verbatim · michigan.gov · retrieved 2026-09-23 “A taxpayer with an annual liability of less than or equal to $100 is not required to file or pay under the act.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA C corporation the preparer attests has $350,000 or more of allocated or apportioned Michigan gross receipts and an annual liability over $100 files its annual CIT return and pays by the last day of the 4th month after its tax year ends. With a federal extension, a tentative return and payment, filing is automatically extended to the last day of the 8th month after the original due date; payment is not extended.	Due ruleCIT annual return: last day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Apr 30FriCIT annual returnextended (Federal extension with tentative return): Dec 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/cit/detail/filing-requirements (official source, opens in a new tab)retrieved 2026-09-23

Corporate income tax annual return (Form 4891)calendar-year C corporation

Source text

“An annual or final return must be filed with the Department by the last day of the fourth month after the end of the taxpayer's tax year. A taxpayer must remit any liability by the due date of the return.”verbatim · michigan.gov · retrieved 2026-09-23

“If the taxpayer received a federal extension and files a copy of that federal extension with the Department, together with a tentative return and payment, then the taxpayer will receive an automatic extension to the last day of the eighth month following the original due date. An extension of time to file is not an extension of time to pay.”verbatim · michigan.gov · retrieved 2026-09-23

“Taxpayers with less than $350,000 in allocated or apportioned gross receipts are not required to file a return or pay the tax.”verbatim · michigan.gov · retrieved 2026-09-23

“A taxpayer with an annual liability of less than or equal to $100 is not required to file or pay under the act.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toA C corporation the preparer attests has $350,000 or more of allocated or apportioned Michigan gross receipts and an annual liability over $100 files its annual CIT return and pays by the last day of the 4th month after its tax year ends. With a federal extension, a tentative return and payment, filing is automatically extended to the last day of the 8th month after the original due date; payment is not extended.

Due ruleCIT annual return: last day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Apr 30FriCIT annual returnextended (Federal extension with tentative return): Dec 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmichigan.gov/taxes/business-taxes/cit/detail/filing-requirementsretrieved 2026-09-23

Estimated tax

4 dates

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Corporate income tax estimates (Form 4913)C corporation Source text “Estimated returns and payments are due to the Department on April 15, July 15, October 15, and January 15. Fiscal year taxpayers should make returns and payments on the appropriate due date which in the fiscal year corresponds to the calendar year.”verbatim · michigan.gov · retrieved 2026-09-23 “Corporate, financial institution and insurance company taxpayers that reasonably expect to have a liability of more than $800 for the tax year must make quarterly estimated payments and returns.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA calendar-year corporation expecting CIT liability over $800 files quarterly estimates by April 15, July 15, October 15 and January 15. A weekend or State-holiday date moves to the next business day. Fiscal-year filers use corresponding dates and are not covered.	Due rule1st quarter: April 15 of the year the calendar year begins; 2nd quarter: July 15 of the year the calendar year begins; 3rd quarter: October 15 of the year the calendar year begins; 4th quarter: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 15Fri4th quarter Apr 15Thu1st quarter Jul 15Thu2nd quarter Oct 15Fri3rd quarter State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/cit/detail/filing-requirements (official source, opens in a new tab)retrieved 2026-09-23

Corporate income tax estimates (Form 4913)C corporation

Source text

“Estimated returns and payments are due to the Department on April 15, July 15, October 15, and January 15. Fiscal year taxpayers should make returns and payments on the appropriate due date which in the fiscal year corresponds to the calendar year.”verbatim · michigan.gov · retrieved 2026-09-23

“Corporate, financial institution and insurance company taxpayers that reasonably expect to have a liability of more than $800 for the tax year must make quarterly estimated payments and returns.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toA calendar-year corporation expecting CIT liability over $800 files quarterly estimates by April 15, July 15, October 15 and January 15. A weekend or State-holiday date moves to the next business day. Fiscal-year filers use corresponding dates and are not covered.

Due rule1st quarter: April 15 of the year the calendar year begins; 2nd quarter: July 15 of the year the calendar year begins; 3rd quarter: October 15 of the year the calendar year begins; 4th quarter: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 15Fri4th quarter
Apr 15Thu1st quarter
Jul 15Thu2nd quarter
Oct 15Fri3rd quarter

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmichigan.gov/taxes/business-taxes/cit/detail/filing-requirementsretrieved 2026-09-23

Withholding

18 dates

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales, use and withholding (SUW) return: withholdingquarterly withholding filer Source text “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toAn employer the preparer attests withholds Michigan income tax and is not registered for Michigan sales or use tax (a business with both files one SUW return — see the sales line), by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual filers by February 28. Accelerated filers are not dated here. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedSUW return Apr 20TueSUW return Jul 20TueSUW return Oct 20WedSUW return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and withholding (SUW) return: withholdingmonthly withholding filer Source text “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toAn employer the preparer attests withholds Michigan income tax and is not registered for Michigan sales or use tax (a business with both files one SUW return — see the sales line), by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual filers by February 28. Accelerated filers are not dated here. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedSUW return Feb 22MonSUW return · moved from Sat Feb 20 Mar 22MonSUW return · moved from Sat Mar 20 Apr 20TueSUW return May 20ThuSUW return Jun 21MonSUW return · moved from Sun Jun 20 Jul 20TueSUW return Aug 20FriSUW return Sep 20MonSUW return Oct 20WedSUW return Nov 22MonSUW return · moved from Sat Nov 20 Dec 20MonSUW return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23
Annual SUW return Source text “All SUW taxpayers must file the annual return.”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toEvery sales, use and withholding (SUW) taxpayer also files the annual return by February 28 — here, a monthly or quarterly SUW filer (an annual filer's February 28 return is its SUW line already). A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleAnnual SUW return: February 28 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Mar 1MonAnnual SUW return · moved from Sun Feb 28 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and withholding (SUW) return: withholdingannual withholding filer Source text “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toAn employer the preparer attests withholds Michigan income tax and is not registered for Michigan sales or use tax (a business with both files one SUW return — see the sales line), by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual filers by February 28. Accelerated filers are not dated here. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW annual return: February 28 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Mar 1MonSUW annual return · moved from Sun Feb 28 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Quarterly UI tax and wage report Source text “In Michigan, unemployment tax and wage reports and tax payments are due quarterly on the following dates: APRIL 25 \| JULY 25 \| OCTOBER 25 \| JANUARY 25 If the 25th of the month is a weekend day or holiday, the report must be received on the next business day at the latest.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toAn employer the preparer lists as a quarterly Michigan unemployment-insurance filer files its tax and wage report and pays by April 25, July 25, October 25 and January 25; a 25th on a weekend or holiday moves to the next business day.	Due ruleQuarterly tax and wage report: 25th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 25MonQuarterly tax and wage report Apr 26MonQuarterly tax and wage report · moved from Sun Apr 25 Jul 26MonQuarterly tax and wage report · moved from Sun Jul 25 Oct 25MonQuarterly tax and wage report State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/leo/bureaus-agencies/uia/tools/employer-help-center/submit-reports-and-payments (official source, opens in a new tab)retrieved 2026-09-23

Quarterly UI tax and wage report

Source text

“In Michigan, unemployment tax and wage reports and tax payments are due quarterly on the following dates: APRIL 25 | JULY 25 | OCTOBER 25 | JANUARY 25 If the 25th of the month is a weekend day or holiday, the report must be received on the next business day at the latest.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toAn employer the preparer lists as a quarterly Michigan unemployment-insurance filer files its tax and wage report and pays by April 25, July 25, October 25 and January 25; a 25th on a weekend or holiday moves to the next business day.

Due ruleQuarterly tax and wage report: 25th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 25MonQuarterly tax and wage report
Apr 26MonQuarterly tax and wage report · moved from Sun Apr 25
Jul 26MonQuarterly tax and wage report · moved from Sun Jul 25
Oct 25MonQuarterly tax and wage report

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmichigan.gov/leo/bureaus-agencies/uia/tools/employer-help-center/submit-reports-and-paymentsretrieved 2026-09-23

Sales and use tax

17 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales, use and withholding (SUW) return: sales and use taxquarterly filer Source text “Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23 “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA business registered for Michigan sales or use tax files one sales, use and withholding (SUW) return, covering any withholding too, by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual by February 28. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedSUW return Apr 20TueSUW return Jul 20TueSUW return Oct 20WedSUW return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and withholding (SUW) return: sales and use taxmonthly filer Source text “Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23 “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA business registered for Michigan sales or use tax files one sales, use and withholding (SUW) return, covering any withholding too, by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual by February 28. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedSUW return Feb 22MonSUW return · moved from Sat Feb 20 Mar 22MonSUW return · moved from Sat Mar 20 Apr 20TueSUW return May 20ThuSUW return Jun 21MonSUW return · moved from Sun Jun 20 Jul 20TueSUW return Aug 20FriSUW return Sep 20MonSUW return Oct 20WedSUW return Nov 22MonSUW return · moved from Sat Nov 20 Dec 20MonSUW return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23
Sales, use and withholding (SUW) return: sales and use taxannual filer Source text “Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23 “Monthly \| On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23 “Quarterly \| On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23 “Annual \| February 28th”verbatim · michigan.gov · retrieved 2026-09-23 “If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA business registered for Michigan sales or use tax files one sales, use and withholding (SUW) return, covering any withholding too, by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual by February 28. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).	Due ruleSUW annual return: February 28 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Mar 1MonSUW annual return · moved from Sun Feb 28 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidays (official source, opens in a new tab)retrieved 2026-09-23

Sales, use and withholding (SUW) return: sales and use taxquarterly filer

Source text

“Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23

“Monthly | On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23

“Quarterly | On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23

“Annual | February 28th”verbatim · michigan.gov · retrieved 2026-09-23

“If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toA business registered for Michigan sales or use tax files one sales, use and withholding (SUW) return, covering any withholding too, by the frequency Treasury assigns: monthly returns by the 20th of the following month; quarterly by the 20th of the month after the quarter; annual by February 28. A due date on a Saturday, Sunday or state holiday moves to the next business day (payments must post then).

Due ruleSUW return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 20WedSUW return
Apr 20TueSUW return
Jul 20TueSUW return
Oct 20WedSUW return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmichigan.gov/taxes/business-taxes/payroll-service-providers/filing-and-payment-due-datesretrieved 2026-09-23michigan.gov/taxes/business-taxes/sales-use-tax/suw-holidaysretrieved 2026-09-23

Sales, use and withholding (SUW) return: sales and use taxmonthly filer

Source text

“Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23

“Monthly | On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23

“Quarterly | On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23

“Annual | February 28th”verbatim · michigan.gov · retrieved 2026-09-23

“If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23

Due ruleSUW return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 20WedSUW return
Feb 22MonSUW return · moved from Sat Feb 20
Mar 22MonSUW return · moved from Sat Mar 20
Apr 20TueSUW return
May 20ThuSUW return
Jun 21MonSUW return · moved from Sun Jun 20
Jul 20TueSUW return
Aug 20FriSUW return
Sep 20MonSUW return
Oct 20WedSUW return
Nov 22MonSUW return · moved from Sat Nov 20
Dec 20MonSUW return

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Sales, use and withholding (SUW) return: sales and use taxannual filer

Source text

“Businesses liable for sales, use, and/or withholding (SUW) tax are required to send returns according to the filing frequency determined by Treasury.”verbatim · michigan.gov · retrieved 2026-09-23

“Monthly | On or before the 20th day of the following month”verbatim · michigan.gov · retrieved 2026-09-23

“Quarterly | On or before the 20th day of the month following the quarter”verbatim · michigan.gov · retrieved 2026-09-23

“Annual | February 28th”verbatim · michigan.gov · retrieved 2026-09-23

“If the due date of your return falls on a Saturday, Sunday, or one of these holidays, your payments must post on the next business day immediately following the weekend or holiday.”verbatim · michigan.gov · retrieved 2026-09-23

Due ruleSUW annual return: February 28 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Mar 1MonSUW annual return · moved from Sun Feb 28

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Annual report

2 dates

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
LLC annual statementsingle-member LLC or multi-member LLC Source text “LIMITED LIABILITY COMPANIES and PROFESSIONAL LIMITED LIABILITY COMPANIES Due Date: February 15 each year after organization/qualification. However, if the limited liability company is formed/qualified after September 30, it is not required to file an annual statement on February 15 of the year immediately succeeding its formation.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toAn LLC the preparer attests is organized in or qualified with Michigan files its annual statement by February 15 each year after organization; one formed or qualified after September 30 skips the first February 15. Dated from the profile's formation month (the month it was formed or registered). The source states no weekend rule, so the stated date is shown.	Due ruleAnnual statement: February 15 of the year after the year beginning October ends	2027 dates Feb 15MonAnnual statement	Source · retrievedmichigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements (official source, opens in a new tab)retrieved 2026-09-23
Profit corporation annual reportcorporation Source text “PROFIT CORPORATIONS and PROFESSIONAL CORPORATIONS Due Date: May 15 each year after incorporation/qualification.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toA profit or professional corporation (the preparer attests it is not a nonprofit) incorporated in or qualified with Michigan files its annual report by May 15 each year after incorporation or qualification, first in the year after the formation month. The source states no weekend rule, so the stated date is shown.	Due ruleAnnual report: May 15 of the year after the calendar year ends	2027 dates May 15SatAnnual report Falls on a Saturday; the source states no weekend rule.	Source · retrievedmichigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements (official source, opens in a new tab)retrieved 2026-09-23

LLC annual statementsingle-member LLC or multi-member LLC

Source text

“LIMITED LIABILITY COMPANIES and PROFESSIONAL LIMITED LIABILITY COMPANIES Due Date: February 15 each year after organization/qualification. However, if the limited liability company is formed/qualified after September 30, it is not required to file an annual statement on February 15 of the year immediately succeeding its formation.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toAn LLC the preparer attests is organized in or qualified with Michigan files its annual statement by February 15 each year after organization; one formed or qualified after September 30 skips the first February 15. Dated from the profile's formation month (the month it was formed or registered). The source states no weekend rule, so the stated date is shown.

Due ruleAnnual statement: February 15 of the year after the year beginning October ends

2027 dates

Feb 15MonAnnual statement

Source · retrievedmichigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statementsretrieved 2026-09-23

Profit corporation annual reportcorporation

Source text

“PROFIT CORPORATIONS and PROFESSIONAL CORPORATIONS Due Date: May 15 each year after incorporation/qualification.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toA profit or professional corporation (the preparer attests it is not a nonprofit) incorporated in or qualified with Michigan files its annual report by May 15 each year after incorporation or qualification, first in the year after the formation month. The source states no weekend rule, so the stated date is shown.

Due ruleAnnual report: May 15 of the year after the calendar year ends

2027 dates

May 15SatAnnual report

Falls on a Saturday; the source states no weekend rule.

Source · retrievedmichigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statementsretrieved 2026-09-23

Pass-through entity tax

5 dates

An elective entity-level tax that partnerships and S corporations pay on their owners’ behalf. It applies only to entities that elect it.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Flow-through entity tax (elective)S corporation or partnership Source text “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.”verbatim · michigan.gov · retrieved 2026-09-23 “Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toMichigan has no mandatory entity-level tax on pass-through entities; an entity that elects the flow-through entity tax pays estimates by April 15, June 15, September 15 and January 15 and files the annual return by March 31 (calendar-year filers). A weekend or State-holiday date moves to the next business day.	Due rule1st quarter estimate: April 15 of the year the calendar year begins; 2nd quarter estimate: June 15 of the year the calendar year begins; 3rd quarter estimate: September 15 of the year the calendar year begins; 4th quarter estimate: January 15 of the year after the calendar year begins; Annual FTE return: March 31 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 15Fri4th quarter estimate Mar 31WedAnnual FTE return Apr 15Thu1st quarter estimate Jun 15Tue2nd quarter estimate Sep 15Wed3rd quarter estimate State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedmichigan.gov/taxes/business-taxes/flowthrough-entity-tax (official source, opens in a new tab)retrieved 2026-09-23

Flow-through entity tax (elective)S corporation or partnership

Source text

“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.”verbatim · michigan.gov · retrieved 2026-09-23

“Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.”verbatim · michigan.gov · retrieved 2026-09-23

Applies toMichigan has no mandatory entity-level tax on pass-through entities; an entity that elects the flow-through entity tax pays estimates by April 15, June 15, September 15 and January 15 and files the annual return by March 31 (calendar-year filers). A weekend or State-holiday date moves to the next business day.

Due rule1st quarter estimate: April 15 of the year the calendar year begins; 2nd quarter estimate: June 15 of the year the calendar year begins; 3rd quarter estimate: September 15 of the year the calendar year begins; 4th quarter estimate: January 15 of the year after the calendar year begins; Annual FTE return: March 31 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

Jan 15Fri4th quarter estimate
Mar 31WedAnnual FTE return
Apr 15Thu1st quarter estimate
Jun 15Tue2nd quarter estimate
Sep 15Wed3rd quarter estimate

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedmichigan.gov/taxes/business-taxes/flowthrough-entity-taxretrieved 2026-09-23

Due-date rules

no fixed date

The conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Weekend and holiday due dates Source text “Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day.”verbatim · michigan.gov · retrieved 2026-09-23 “Calendar Year Filers First Quarter – April 15 Second Quarter – July 15 Third Quarter – October 15 Fourth Quarter – January 15, the following calendar year Annual – April 30, the following calendar year Fiscal Year Filers Quarterly returns and estimated payments are due on the 15th day after the end of each fiscal quarter. For example, if your fiscal quarter ends on May 31, your return and payment are due by June 15. The annual return for fiscal year filers is due on the last day of the fourth month after the end of the tax year.”verbatim · michigan.gov · retrieved 2026-09-23	Applies toFor the Michigan corporate income tax due dates listed with it — the quarterly returns and estimates and the annual return (April 30 for calendar-year filers; the last day of the 4th month for fiscal-year filers) — a due date on a weekend or State holiday moves to the next business day.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedmichigan.gov/taxes/business-taxes/cit (official source, opens in a new tab)retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.