Annual Filing Requirements
The Profit Corporation Annual Report filing fee is $25. There is a $10 per month, or portion thereof, penalty fee up to a maximum of $50. Assessment for the penalty begins on May 16th. The Non-Profit Corporation Annual Report filing fee is $20.
Online Filing - File Annual Report Online (Visa/MC required)
(To search for your business ID CLICK HERE)
The Bureau will send a pre-printed report to the corporation's resident agent at the registered office address. If a corporation does not file an update, the result is an automatic dissolution or withdrawal. However, as required, notice of impending dissolution or withdrawal and the missing updates are sent to the corporation's resident agent prior to the automatic dissolution or revocation.
The profit annual report must be filed on or before May 15th of the year in which it is due. The non-profit annual report must be filed on or before October 1st. Online filing for the next report or statement owed is available beginning approximately 90 days prior to the due date.
Corporation Tax Returns
The Michigan Business Tax (MBT) imposes both a Modified Gross Receipts Tax and a Business Income Tax on all standard taxpayers with apportioned or allocated gross receipts equal to $350,000 or more, where:
The Modified Gross Receipts Tax rate is 0.8%, and The Business Income Tax rate is 4.95%.
An annual surcharge of 21.99% is applied to the sum of both tax liabilities, where the surcharge amount levied against the taxpayer is capped at $6,000,000 in any single tax year.
Insurance companies and financial institutions will calculate tax liability using specialized tax bases and rules, which are covered in separate booklets. See the 2014 Insurance Company Annual Return for Michigan Business and Retaliatory Taxes (Form 4588) and the MBT Annual Return for Financial Institutions (Form 4590).
Form 4567 - Michigan Business 2015 Tax Return with instructions
Business Tax Form List - Current Business Tax Forms (also available 2002-2014)
Business Tax (E-file) - Pay Business Taxes Electronically
Business Tax due on or before April 30th or by the last day of the 4th month after the close of the tax year.