Common Tax Deadlines for Businesses

Federal and Michigan Business Tax Returns

Federal Form 1120
(C-Corporations)

March 15 for calendar year filers. 2 ½ months after the year end for fiscal year filers (e.g.,. June 30 year end filing deadline would be September 15). A valid extension automatically extends the filing deadline by six months. (Note: an extension does not extend payment of taxes due, only the deadline for filing the return)

Federal Form 1120-S
(Subchapter S-Corporations)

March 15 for calendar year filers. 2 ½ months after the year end for fiscal year filers (e.g.,. June 30 year end filing deadline would be September 15). A valid extension automatically extends the filing deadline by six months.

Federal Form 1065
(Partnerships, LLCs)

April 15 for calendar year filers. 3 ½ months after the year end for fiscal year filers (e.g.,. June 30 year end filing deadline would be October 15. A valid extension automatically extends the filing deadline by three months. A second extension is available which extends the filing deadline an additional three months.

Michigan Single Business Tax Form C-8000
(All businesses with gross receipts > $250,000)

April 30 for calendar year filers. 4 months after the year end for fiscal year filers. A valid extension extends the filing deadline the same as a federal extension plus 60 days (i.e. eight months).

Federal and Michigan estimate payments

1^st Quarter Estimated Payments

Federal (C-Corp only):
April 15 for calendar year taxpayers. 3 ½ months after year end for fiscal year taxpayers

Michigan:
April 30 for calendar year taxpayers. 4 months after year end for fiscal year taxpayers.

2^nd Quarter Estimated Payments

Federal (C-Corp only):
June 15 for calendar year taxpayers. 5 ½ months after year end for fiscal year taxpayers.

Michigan:
July 31 for calendar year taxpayers. 7 months after year end for fiscal year taxpayers.

3^rd Quarter Estimated Payments

Federal (C-Corp only):
September 15 for calendar year taxpayers. 8 ½ months after year end for fiscal year taxpayers.

Michigan:
October 31 for calendar year taxpayers. 10 months after year end for fiscal year taxpayers.

4^th Quarter Estimated Payments

Federal (C-Corp only):
December 15 for calendar year taxpayers. 11 ½ months after year end for fiscal year taxpayers.

Michigan:
January 31 (after year end) for calendar year taxpayers. One month following the end of the year for fiscal year taxpayers.

Federal Estimated Payments for Partnerships and S-Corporations

See Common Tax Deadlines for Individuals for estimated payment deadlines for individual partners and S-Corp shareholders.

Payroll, Informational and Other States' Tax Returns

Payroll Taxes

See Common Tax Deadlines for Other Returns and Payments

Information Returns
(W-2’s, 1099’s, etc.)

See Common Tax Deadlines for Other Returns and Payments

States other than Michigan

Deadlines and filing requirements vary from state to state. Please contact us for assistance at:
  (248) 340-6050 (Auburn Hills)
  (989) 676-4900 (Bay City)
  (616) 942-6440 (Grand Rapids)
  (517) 487-5000 (Greater Lansing) 
  (989) 497-5300 (Saginaw)
Alternatively, our links to State Tax Department Internet Sites may also provide useful information.