2025 Michigan State Tax Deadlines
Michigan Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Michigan, you might be required to file Michigan State taxes. Michigan maintains a flat income tax rate of 4.25% for all taxpayers and has implemented significant tax rollbacks on retirement income for 2025. This comprehensive guide outlines the key tax deadlines and considerations applicable to Michigan in 2025.
Michigan business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Michigan must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form CIT (Michigan Corporate Income Tax Return)
- File online through Michigan Treasury Online
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Michigan for 2025
The Extension Deadline for Michigan Corporate income tax returns is October 15, 2026. Michigan grants extensions with proper application and payment of tax due. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Michigan S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Michigan by March 31, 2025.
Required forms include:
- Form 4659 – S Corporation Income Tax Return
- Form 4623 – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Michigan for 2025
The Extension Deadline for Michigan S Corporations and Partnerships returns is September 30, 2025. Extensions are available with proper application. This is an extension to FILE, not an extension to PAY—payment is still due March 31, 2025.
Michigan Individual tax considerations for 2025
Filing requirements and income thresholds
Michigan residents must file a State income tax return if they have income above certain thresholds or are nonresidents with Michigan-source income.
The 2025 filing thresholds are:
- Single taxpayers - $5,200
- Married filing jointly - $10,400
- Head of household - $7,800
- Married filing separately - $5,200
Estimated tax deadline for Michigan 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Michigan estimated income tax payments during 2025 if you expect to owe $500 or more in state income tax after withholding and credits, and your withholding and estimated payments are less than 90% of the current year's tax or 100% of the prior year's tax.
Individual tax deadline for Michigan 2025
You must file and pay Individual Income Taxes in Michigan by April 15, 2025. Michigan accepts electronic filing through Michigan e-File and MiFastFile, significantly reducing time and processing efforts.
Available forms include:
- Form MI-1040 – Michigan Individual Income Tax Return
- Form MI-1040NR – Michigan Nonresident Individual Income Tax Return
Extension to file taxes in Michigan for 2025
The Extension Deadline is October 15, 2025, to file your Michigan Individual Income tax return. Michigan automatically grants a six-month extension on filing personal income taxes without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2025.
What Michigan tax professionals need to know
Several key considerations make Michigan's tax landscape unique for 2025. Michigan has a flat 4.25% income tax rate for all taxpayers, with significant retirement tax rollbacks scheduled to continue in 2025. The State offers various tax credits, including the Homestead Property Tax Credit and Earned Income Tax Credit.
Electronic filing requirements
Michigan provides comprehensive electronic filing options:
- Michigan e-File for Individual taxpayers
- MiFastFile for quick online filing
- Michigan Treasury Online for business entities
Retirement tax rollback continues
Michigan is continuing its four-year phase-out of the retirement tax, which could save an average of roughly $1,000 for 500,000 Michiganders. The state determines exemptions using a formula based on the taxpayer's date of birth.
Michigan's unique tax features for 2025
City of Detroit income tax
Detroit residents must also file city income tax returns by April 15, 2025. The Michigan Department of Treasury processes Detroit's Individual income tax returns as part of a Partnership with the city.
Homestead Property Tax Credit expansion
Michigan expanded eligibility for the Homestead Property Tax Credit for 2025:
- Taxpayers with total household resources of $69,700 or less qualify
- Homes with a taxable value under $160,700 are eligible
- Credit amounts up to maximum limits based on income and property value
Automotive industry considerations
Michigan's significant automotive industry presence affects tax policy, with various credits and incentives for manufacturing, research and development, and electric vehicle production that impact both businesses and Individual employees in the sector.
Great Lakes and environmental credits
Michigan offers specific tax incentives related to environmental protection and Great Lakes conservation, reflecting the state's commitment to preserving its natural resources and supporting green technology initiatives.
Sources
- Michigan Department of Treasury
- Michigan Income Tax Information
- Michigan Business Tax Filing Due Dates
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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