Michigan tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See Michigan 2025 →
Michigan deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline.
Michigan estimated tax payments in 2026
You must make quarterly estimated payments if your Michigan income tax liability, after credits and withholding, will be $500 or more for the year.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form MI-1040ES |
| Underpayment safe harbor | No penalty or interest for underpaid estimates if tax paid through credits and withholding is at least 90% of the current-year tax, 100% of the prior-year tax, or 110% of the prior-year tax if prior-year AGI was more than $150,000 ($75,000 married filing separately). |
| Pay online | michigan.gov |
Payments received after a due date are applied to the following quarter. Penalty is 25% for failing to file estimates or 10% of underpaid tax per quarter; interest is 1% above prime. Farmers, fishermen and seafarers have other filing options described in the MI-1040 instruction booklet.
Source: michigan.gov and michigan.gov, read September 3, 2026. “2026 Quarterly Estimate due dates: 1st Quarter April 15, 2026 2nd Quarter June 15, 2026 3rd Quarter September 15, 2026 4th Quarter January 15, 2027”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
Michigan extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does Michigan accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| State extension form | Form 4 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. Only an extension to file; interest (prime plus 1%) runs from the original due date and a 10% or greater penalty may apply if the balance is not paid with the extension. |
| How to get it | With a federal extension, Treasury extends to the federal due date; send any payment with a copy of federal Form 4868 by April 15 and include a copy of the federal extension with the MI-1040. File Form 4 with payment only if you have no federal extension. |
An extension is not necessary when you expect a refund.
Source: michigan.gov, read September 3, 2026. “Treasury will extend the due date to your new federal due date. If you do not have a federal extension, file an Application for Extension of Time to File Michigan Tax Returns (Form 4) with your payment.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are Michigan state taxes due in 2026?
Your 2025 Michigan individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are Michigan estimated tax payments due in 2026?
Michigan estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form MI-1040ES or pay online. The final installment for 2025 was due January 15, 2026.
Does Michigan accept the federal extension?
Yes. A federal extension is honored; no state form. The state form is Form 4. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a Michigan extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the Michigan tax agency or the IRS before relying on a date. This is general information, not tax advice.