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Michigan Treasury Issues Income Tax Deadline FAQs

The Michigan Department of Treasury has released several Frequently Asked Questions (FAQs) with respect to Executive Order 2020-26, which extended the state and city income tax filing deadlines for many Michigan taxpayers. The April 2, 2020 FAQs are available here.

Highlights include:

  • A taxpayer need not be sick, quarantined, or experiencing other impacts from COVID-19 in order to qualify for the July 15 or July 31, 2020 extended deadlines. Nothing is required to be filed with the return in order to claim the extension.

  • For taxpayers requesting the customary six- or eight-month filing extensions, the extended filing deadlines will remain the same (the extended due date for individual income tax returns is October 15, 2020 and the extended due date for calendar-year corporate income tax returns is December 31, 2020). Any tax due must be paid by the applicable July 15 or July 31, 2020 deadline.

  • The extended deadlines do not apply to 2015 state income tax refund claims that are due by April 15, 2020 nor do they apply to second quarter 2020 estimated income tax payments, withholding taxes, sales and use taxes, or any other tax not administered under the Michigan Income Tax Act (MCL 206.1 et seq.) or the City Income Tax Act (MCL 141.501 et seq.).

  • The extended deadlines do not apply to any taxpayer with a filing or payment due date other than April 15, 2020 or April 30, 2020.

© 2022 Varnum LLPNational Law Review, Volume X, Number 101
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About this Author

Thomas J. Kenny, Varnum, Tax Litigation Attorney, Franchise Income Lawyer
Partner

Tom is a partner on the firm's Tax Practice Team. His practice includes civil and criminal tax litigation. Previously employed by the Department of Attorney General, Tom acted as legal counsel to the Department of Treasury in litigation matters before the Michigan Tax Tribunal, Court of Claims, Court of Appeals and Supreme Court. Prior to his employment with the Michigan Attorney General, he was an assistant prosecuting attorney in Detroit and handled criminal litigation and appeals.

Tom's tax practice focuses on the representation of Fortune 1000 companies in...

248-567-7409
Eric M. Nemeth, Tax Planning Attorney, Varnum, Financial Controversy Lawyer
Partner

Eric is a partner and leads the tax team. He concentrates on tax and financial controversy (IRS and various States) from examinations appellate conferences, criminal investigations, witness representation and civil and criminal tax litigation. He works with government regulatory and general tax matters. He has served as Senior Trial Attorney for the District Counsel of the Internal Revenue Service and as Special Assistant U.S. Attorney for the Department of Justice. He is a frequent speaker on tax enforcement and has served as an expert witness and binding arbitrator....

248-567-7402
Erin Haney, Tax attorney, Varnum
Associate

Erin is a member of Varnum's Tax Practice Team. As a former senior auditor for the Michigan Department of Treasury, she is experienced in Michigan tax compliance and controversy matters. Erin is also a certified public accountant, and she worked as a tax consultant for a major accounting firm prior to pursuing a career in law. During law school she served as a research assistant reviewing updates for the Guidebook to Michigan Taxes and completed an internship with the United States District Court for the Western District of Michigan.

616-336-6897
John C. Ray, Certified Public Account, Tax attorney, Varnum
Certified Public Accountant

John is a certified public accountant who focuses on federal and multi-state controversies, audits, tax planning and litigation support.

John was formally employed by the Michigan Department of Treasury for 28 years as an auditor, audit supervisor and audit manager for Michigan sales, use, personal income, motor fuel and single business taxes audits.

248/567-7410
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