Michigan S Corporation Tax Deadlines 2026

Complete guide to S Corporation filing dates, extensions, estimated payment schedules, and required forms in Michigan for the 2026 tax year. Michigan imposes a state income tax, so S Corporation entities must file both federal and state returns.

Michigan S Corporation filing deadline

Calendar-year due date follows federal timing for pass-through entities.

Passed

Due: Mar 16, 2026

Extension: Sep 15, 2026

Form: State S-corporation return

Estimated payments

No state estimated payment schedule listed.

N/A

Due: N/A

Michigan S Corporation Tax Calendar at a Glance

EventDate
Filing deadlineMar 16, 2026
Extension deadlineSep 15, 2026

FAQ

When is the S Corporation tax filing deadline in Michigan for 2026?

The Michigan S Corporation tax return is due Mar 16, 2026 for the 2026 tax year. An extension is available until Sep 15, 2026.

Does Michigan require S Corporation estimated tax payments?

Estimated payments are not typically required at the entity level for S Corporation in Michigan, but confirm with Michigan Department of Treasury.

What form do I file for a S Corporation in Michigan?

S Corporation entities in Michigan file using Form State S-corporation return. You can download the form from Michigan Department of Treasury at https://www.michigan.gov/taxes.

Can I get an extension for my Michigan S Corporation tax return?

Yes. Michigan allows an extension for S Corporation returns until Sep 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Mar 16, 2026.

What are the penalties for filing late in Michigan?

Michigan typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.

Where can I file Michigan S Corporation taxes?

File through Michigan Department of Treasury. Visit https://www.michigan.gov/taxes for e-filing options, downloadable forms, and payment portals.

Michigan Estimated Tax Payments

View the full quarterly estimated payment schedule for Michigan, including all entity types and payment methods.

View Michigan estimated payments →

Other Entity Types in Michigan

S Corporation Deadlines in Neighboring States