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Michigan Income Tax Filing Deadlines Automatically Extended

March 30, 2020
Tax Advisory

On March 27, 2020 Michigan Governor Gretchen Whitmer signed Executive Order No. 2020-26, Extension of April 2020 Michigan income tax filing deadlines. This executive order provides relief to Michigan taxpayers by implementing the following:

State Income Taxes

  • Annual state income tax returns and state income tax payments otherwise due April 15, 2020 will be due July 15, 2020. This extension will apply to calendar-year individuals and trusts.
  • Annual state income tax returns and state income tax payments otherwise due April 30, 2020 will be due July 31, 2020. This extension will apply to calendar-year Corporate Income Tax (CIT) taxpayers.
  • Estimated state income tax payments due April 15, 2020 will be due July 15, 2020. This extension will apply to individuals and business taxpayers who must make quarterly estimated tax payments.

City Income Taxes

The order also provides deadline extensions to taxpayers subject to taxes imposed under the City Income Tax Act. 

  • Annual city income tax returns and city income tax payments due April 15, 2020 will be due July 15, 2020. This extension applies to city income taxes administered by the Michigan Department of Treasury; at this time, the only city income tax administered by the Michigan Department of Treasury is the City of Detroit Income Tax.
  • Annual city income tax returns and city income tax payments due April 30, 2020 will be due July 31, 2020. This extension applies to city income taxes imposed by any Michigan city other than Detroit.
  • Estimated city income tax payments due April 15, 2020 will be due July 15, 2020 and estimated city income tax payments due April 30, 2020 will be due July 31, 2020.
  • Estimated city income tax extension payments due April 15, 2020 will be due July 15, 2020 and estimated city income tax extension payments due April 30, 2020 will be due July 31, 2020.

Penalties and interest related to a failure to file a state or city income tax return or pay state or city income taxes will not begin to accrue until July 16, 2020 and August 1, 2020, respectively. However, additional interest will not be added to refunds until the later of 45 days after the tax return claiming the refund is filed or 45 days after the new due dates provided under this executive order.

These extensions are automatic and no forms are required to qualify.

These provisions are in addition to the March 17, 2020 notice issued by the Department of Treasury waiving penalty and interest for the late payment of sales, use and withholding taxes due March 20, 2020 or the late filing of the corresponding sales, use and withholding tax returns. 

If you have questions regarding Michigan tax matters, please contact your Varnum attorney.

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