The following are due on or before the dates indicated:
January 31, 2007
2006 estimated tax for the fourth quarter.
February 28, 2007
2006 Annual Reconciliation - DW-3 along with W-2 forms to reconcile withholding accounts.
April 30, 2007
Detroit 2006 Income Tax Return is due; 2007 estimated tax for the first quarter.
June 30, 2007
Estimated tax for the second quarter installment.
September 30, 2007
Estimated tax for the third quarter installment.
Withholding Tax Payments
A monthly payment of Detroit income tax withheld is required for each month in which the amount exceeds $100.00. Payment is due on or before the last day of the month following the period in which the taxes were withheld.
A quarterly payment is allowed when the amount withheld does not exceed $100.00 per month. Payment is due on or before the last day of the month following the quarter in which taxes were withheld. Employers shall remit quarterly payments by completing voucher 3, 6, 9, and 12.
Utility Users Tax Payments
DU-1 monthly return and payment due on or before last day of the following month.