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Form 4913 Rev August
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People also ask
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Does Michigan require estimated tax payments?
The Michigan Income Tax Act requires that a person must make estimated tax payments quarterly if the person's income tax liability, after credits and withholding, will be $500 or more for the year.
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Who must file a Michigan corporate tax return?
Corporate, financial institution and insurance company taxpayers that reasonably expect to have a liability of more than $800 for the tax year must make quarterly estimated payments and returns. Each payment must approximate the taxpayer's tax liability for the quarter or 25% of estimated annual liability.
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When should I start making estimated tax payments?
When to pay estimated tax Payment PeriodDue Date January 1 – March 31 April 15 April 1 – May 31 June 15 June 1 – August 31 September 15 September 1 – December 31 January 15* of the following year. *See January payment in Chapter 2 of Publication 505, Tax Withholding and Estimated Tax2 more rows
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When should a corporation make estimated tax payments?
The installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. If an installment due date falls on a Saturday, Sunday, or legal holiday, the installment is due on the next regular business day.
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Do companies have to pay taxes quarterly?
If your business is a corporation, or a limited liability company structured as a corporation, the quarterly estimated tax payments are made by the business and apply to the business's corporate FTB Form 100 and IRS Form 1120.
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Does an S Corp have to file a tax return in Michigan?
Michigan Taxes for Corporations There are two types of MI state tax you must pay to the Michigan Department of Treasury: income and sales. Depending on how your business is set up, you may also need to pay use tax. Important: All of these taxes apply whether you have a C Corp or an S Corp.
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Do corporations pay quarterly estimated taxes?
Computing Your Estimated Tax Requirement Generally, corporations must make four estimated tax payments equal to 100 percent of their current year tax. However, there are several exceptions to this rule that could allow a corporation to pay less in estimated tax payments.
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Is an S corporation required to make estimated tax payments?
An S Corp is generally required to make estimated tax payments. Taxes must be paid for the income you receive throughout the year. You can choose to withhold these taxes (by saving an estimated amount from gross wages to pay directly to the government), or make estimated payments.
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