Check Michigan tax deadlines for individuals and C Corporations. Confirm due dates, extension rules, and exemptions for S Corps and Partnerships.
Michigan uses a flat income tax system with distinct business filing requirements.
Michigan Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension Deadline |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Businesses
Michigan imposes a Corporate Income Tax (CIT) on C corporations only.
Pass-Through Entities
Generally informational filings with nonresident withholding requirements.
Fiscal-Year Entities
Returns due based on months after year-end.