Michigan Business Tax Extension LLC / Partnership – S Corporation – C Corporation
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your Michigan business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →Michigan Business Tax Extension – LLC / Partnership
Michigan Treasury Online (MTO) • LLC / PartnershipMichigan LLC & Partnership Tax Extension
Michigan LLCs and partnerships file with the Michigan Department of Treasury. Michigan pass-through entities are subject to the Flow-Through Entity Tax (FTET) if the entity has elected in. A 6-month filing extension is available—moving the deadline from March 31, 2026 to September 30, 2026—by filing federal IRS Form 7004.
How the Extension Works
To extend the Michigan FTET filing deadline to September 30, 2026, submit a separate extension request through Michigan Treasury Online (MTO) at mto.treasury.michigan.gov before March 31, 2026. Filing IRS Form 7004 alone does not extend the Michigan FTET deadline. Pay any Michigan FTET owed by March 31, 2026 through Michigan Treasury’s online portal. Note that Michigan’s FTET is elective—the entity must have opted in to be subject to it.
Best Practices
- Submit a separate extension request through Michigan Treasury Online (MTO) before March 31, 2026 to extend the Michigan LLC or partnership FTET filing deadline to September 30, 2026.
- Pay any Michigan FTET owed by March 31, 2026 through Michigan Treasury’s online portal or by mail.
- Confirm FTET election status and whether entity-level quarterly payments are required.
- File the completed Michigan LLC or partnership return by September 30, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Michigan return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Michigan return by September 30, 2026
How to Pay
Michigan requires online payment for tax amounts of $750 or more. Submit electronically via the Michigan Online Tax Extension Payment portal. For amounts under $750, complete Michigan Treasury Online (MTO) and mail with your payment.
Michigan Online Payment Portal
Submit electronically through the Michigan Online Tax Extension Payment system. Required for all payments $750 and above.
Michigan Treasury Online (MTO) by Check
Download Michigan Treasury Online (MTO) and mail with your check or money order. Include your EIN and tax year on the check.
Lansing, MI 48956
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax plus 5% per month, up to 25%. |
LLC / Partnership Quick Reference
| State Abbreviation | MI |
| Entity Type | LLC / Partnership |
| Extension Status | Separate MTO request required |
| Original Filing Deadline | March 31, 2026 |
| Extended Filing Deadline | September 30, 2026 |
| Payment Due | March 31, 2026 (100% of tax owed) |
| Payment Form | Michigan Treasury Online (MTO) |
| Online Payment | Michigan Online Tax Extension Payment |
| State Agency | Michigan Department of Treasury |
| Failure to File Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
Michigan Business Tax Extension – S Corporation
Michigan Treasury Online (MTO) • S CorporationMichigan S Corporation Tax Extension
Michigan S corporations file with the Michigan Department of Treasury and may be subject to the elective Flow-Through Entity Tax (FTET). A 6-month filing extension is available—moving the deadline from March 31, 2026 to September 30, 2026—by filing a federal IRS Form 7004. Michigan honors the federal extension without a separate state application.
How the Extension Works
Submit a separate extension request through Michigan Treasury Online (MTO) before March 31, 2026 to extend the Michigan S corporation FTET filing deadline to September 30, 2026. No separate Michigan form is needed. Pay any Michigan FTET owed by March 31, 2026 through Michigan Treasury’s online portal. Michigan S corporations electing FTET pay the tax at the entity level on behalf of shareholders.
Best Practices
- File IRS Form 7004 before March 31, 2026 to extend the Michigan S corporation deadline to September 30, 2026—no separate state form is required.
- Pay any Michigan FTET by March 31, 2026 through Michigan Treasury’s online portal or by mail.
- Confirm FTET election status and quarterly payment obligations for electing S corporations before March 31, 2026.
- File the completed Michigan S corporation return by September 30, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Michigan return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Michigan return by September 30, 2026
How to Pay
Michigan requires online payment for tax amounts of $750 or more. Submit electronically via the Michigan Online Tax Extension Payment portal. For amounts under $750, complete Michigan Treasury Online (MTO) and mail with your payment.
Michigan Online Payment Portal
Submit electronically through the Michigan Online Tax Extension Payment system. Required for all payments $750 and above.
Michigan Treasury Online (MTO) by Check
Download Michigan Treasury Online (MTO) and mail with your check or money order. Include your EIN and tax year on the check.
Lansing, MI 48956
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax plus 5% per month, up to 25%. |
S Corporation Quick Reference
| State Abbreviation | MI |
| Entity Type | S Corporation |
| Extension Status | Separate MTO request required |
| Original Filing Deadline | March 31, 2026 |
| Extended Filing Deadline | September 30, 2026 |
| Payment Due | March 31, 2026 (100% of tax owed) |
| Payment Form | Michigan Treasury Online (MTO) |
| Online Payment | Michigan Online Tax Extension Payment |
| State Agency | Michigan Department of Treasury |
| Failure to File Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
Michigan Business Tax Extension – C Corporation
Michigan Treasury Online (MTO) • C CorporationMichigan C Corporation Tax Extension
Michigan C corporations file Form 4891 (Michigan Corporate Income Tax Annual Return) with the Michigan Department of Treasury. The return is due April 30, 2026 for calendar-year corporations—the last day of the 4th month after the tax year ends. A 6-month extension to October 31, 2026 is available by filing Form 4 (Application for Extension of Time to File Michigan Tax Returns) through Michigan Treasury Online (MTO) with any Michigan CIT owed paid in full by April 30, 2026. Michigan’s Corporate Income Tax (CIT) applies to C corporations at a 6% rate on Michigan taxable income.
Extending a Michigan C Corporation Return
File Form 4 through Michigan Treasury Online (MTO) before April 30, 2026 with payment of any Michigan CIT owed to extend the Form 4891 filing deadline to October 31, 2026. Although Michigan generally follows the federal extension if IRS Form 7004 is filed, submitting a separate Form 4 via MTO is recommended to ensure the state extension is properly documented. Corporations with $750 or more in Michigan CIT owed must pay electronically via MTO—paper checks are only permitted for amounts under $750.
Michigan C Corporation Extension Steps
- Calculate Michigan Corporate Income Tax (6% of Michigan taxable income, apportioned using a single sales factor) before April 30, 2026 to determine the amount due with Form 4.
- File Form 4 through Michigan Treasury Online (MTO) before April 30, 2026 with full payment of any CIT owed to extend Form 4891 to October 31, 2026.
- Pay electronically via MTO for amounts of $750 or more; mail check for amounts under $750 to Michigan Department of Treasury, Lansing, MI 48956.
- File the completed Form 4891 with the Michigan Department of Treasury by October 31, 2026.
Need more time for your Michigan C corporation return? File Form 4 through MTO before April 30, 2026.
File Your Extension NowWorking with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Michigan return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the Michigan return by October 31, 2026
How to Pay
Michigan requires online payment for tax amounts of $750 or more. Submit electronically via the Michigan Online Tax Extension Payment portal. For amounts under $750, complete Michigan Treasury Online (MTO) and mail with your payment.
Michigan Online Payment Portal
Submit electronically through the Michigan Online Tax Extension Payment system. Required for all payments $750 and above.
Michigan Treasury Online (MTO) by Check
Download Michigan Treasury Online (MTO) and mail with your check or money order. Include your EIN and tax year on the check.
Lansing, MI 48956
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay | 5% of unpaid tax plus 5% per month, up to 25%. |
C Corporation Quick Reference
| State Abbreviation | MI |
| Entity Type | C Corporation |
| Extension Status | Separate MTO request required |
| Original Filing Deadline | April 30, 2026 |
| Extended Filing Deadline | October 31, 2026 |
| Payment Due | April 30, 2026 (100% of tax owed) |
| Payment Form | Michigan Treasury Online (MTO) |
| Online Payment | Michigan Online Tax Extension Payment |
| State Agency | Michigan Department of Treasury |
| Failure to File Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
| Failure to Pay Penalty | 5% of unpaid tax plus 5% per month, up to 25%. |
Extended? Your Michigan Business Return Deadline Is Coming Up.
Work with a U.S.-based CPA or Enrolled Agent who knows Michigan business taxes – secure upload, upfront pricing, and on-time filing.
Connect with a TaxPro →
Social Media
