Tax Preparation Checklist Prepared for You by Your Tax Accountant
1. Gather All Your 2025 Tax Documents
Collect W-2s, 1099s (NEC, INT, DIV), mortgage interest statements, Form T-1099 (if you attended college), Form 1095-A (if you had Marketplace health insurance), and any other income documents as they arrive.
2. Organize Business Records (If Self-Employed or a Business Owner)
Ensure your income, expenses, mileage logs, and receipts for 2025 are complete and well organized.
3. Review Estimated Tax Payments
If you are self-employed or receive income reported on Form 1099-NEC, quarterly estimated tax payments are required. Please provide records of all estimated payments made to the IRS and State Treasury.
- Overpayments will be refunded
- Underpayments will be your responsibility after filing
- Failure to make estimated payments may result in penalties
Questions? Call (248) 890-0624.
4. Separate Personal and Business Finances
All business income and expenses must flow through a separate business bank account, not personal accounts.
5. Review Life Changes
Please inform me of major changes in 2025 or early 2026, including marriage, divorce, dependents, job changes, or a new business.
6. Confirm Contact Information
Confirm that your address, phone number, email, driver’s license expiration date, and bank details for payment/refund are current.
7. City Income Tax Payments
If you live or/and work in the city where you must pay City Tax, you should know that payment systems vary from city to city.
- Some cities accept mail only
- Others allow online payments
Hamtramck: payment by mail only
Detroit: mail or online at Michigan.gov/taxes
Fees for online city tax payment:
- Debit card: $3.95 flat fee
- Credit card: 2.3% convenience fee
8. Refund Status Check
- Federal: IRS.gov → “Where’s My Refund?”
- Michigan: Michigan.gov/taxes → “Where’s my refund?”
9. Online Tax Payment
Taxes paid after filing may incur penalties after April 15, 2026.
Payment fees apply for card payments. Bank account payments are recommended.
10. Instalment Payment Plan
IRS offers installment plans, including up to 6 months interest-free.
If you need more time to pay your due, they will
ask for an additional fee per each month of payments. You must have (or to open) the account on the IRS website.
Quarterly Estimated Business Tax Deadlines (FEDERAL)
📅 2025 Quarterly Estimated Tax Deadlines
For the 2025 tax year, the estimated tax payments are due on:
1. 1st Quarter: April 15, 2025
2. 2nd Quarter: June 16, 2025 (because June 15 falls on a weekend)
3. 3rd Quarter: September 15, 2025
4. 4th Quarter: January 15, 2026 (final payment for tax year 2025)
📅 2026 Quarterly Estimated Tax Deadlines
For the 2026 tax year, the estimated payments are due on:
1. 1st Quarter: April 15, 2026
2. 2nd Quarter: June 15, 2026
3. 3rd Quarter: September 15, 2026
4. 4th Quarter: January 15, 2027 (final payment for tax year 2026)
Notes:
• These due dates are generally the same for businesses and individuals unless your tax year is not a calendar year.
• If any deadline falls on a weekend or federal holiday, the payment is due the next business day. (IRS)
• These deadlines help you avoid underpayment penalties by paying federal income tax as income is earned throughout the year. (IRS)
Quarterly Estimated Business Tax Deadlines (MICHIGAN)
📅 Michigan Estimated Tax Deadlines (2025)
Michigan Individual Income Tax
For the 2025 tax year, estimated Michigan individual state tax payments are due:
- 1st Payment: April 15, 2025
- 2nd Payment: June 16, 2025
- 3rd Payment: September 15, 2025
- 4th Payment: January 15, 2026
These dates align with the quarterly schedule used by the Michigan Treasury for estimated income tax payments. (Michigan.gov)
Michigan Business Taxes (Calendar-Year Filers)
For calendar-year corporate taxpayers subject to Michigan Corporate Income Tax (CIT) and similar business tax requirements:
- 1st Quarter: April 15, 2025
- 2nd Quarter: July 15, 2025
- 3rd Quarter: October 15, 2025
- 4th Quarter: January 15, 2026
This general schedule applies to calendar-year business filers (corporations) unless the business operates on a fiscal year different from the calendar year — in which case deadlines shift to the fifteenth day of the month after each quarter ends. (Michigan.gov)
📅 Michigan Estimated Tax Deadlines (2026)
For the 2026 tax year, Michigan estimated tax payments generally follow the same quarterly pattern (subject to weekend/holiday adjustments):
- 1st Payment: April 15, 2026
- 2nd Payment: June 15, 2026
- 3rd Payment: September 15, 2026
- 4th Payment: January 15, 2027
This aligns with typical state deadlines matching Michigan’s rules that mirror the federal cycle of April–June–September–January for quarterly payments. (Michigan.gov)
Michigan Business Taxes (Calendar-Year Filers)
For businesses on a standard calendar year, the Michigan Corporate Income Tax estimated payments for 2026 would similarly be due:
- 1st Quarter: April 15, 2026
- 2nd Quarter: July 15, 2026
- 3rd Quarter: October 15, 2026
- 4th Quarter: January 15, 2027
If your business uses a fiscal year different from the calendar year, consult the Michigan Department of Treasury guidelines for the specific fifteenth-day deadlines following each fiscal quarter. (Michigan.gov)
📌 Notes About Michigan Estimated Payments
- Individual versus business: Michigan’s individual estimated payment schedule mirrors the federal dates but may shift when a due date falls on a weekend/holiday. (Michigan.gov)
- Business tax (CIT): Corporations that owe Michigan corporate tax must make quarterly payments based on projected liability. (Michigan.gov)
- Underpayments: Failing to pay required estimated taxes can result in penalties and interest under Michigan law. (Michigan.gov)
Business Registration Service
Independent contractors, 1099 employees, sole- proprietors must be fully registered with the Federal, State and Local Authority. Please contact me if you need to register your business (248)890-0624.
** $150 is a flat fee that include Federal and Michigan State business registrations.
The local registration must be done in person:
Oakland County Clerk- Vital Records Division
1200 Telegraph Rd, Dept.413, Pontiac, MI 48341
Phone: (248) 858-0569
Macomb County Clerk/Register of Deeds — Business Registration
120 N Main Street
Mount Clemens, MI 48043
Phone: (586) 469-5205
Make Online Payment to IRS please click here: https://www.irs.gov/payments
Make Online Payment to Michigan Treasury please click here: Make a Payment.
Please be aware that you must open an account on Michigan Treasury website to be able to submit your tax payment.
To check status of your IRS refund, please click here: Where's my refund?
To check a status of your Michigan refund, please click here: Where's my refund?
