Is Michigan state W-2 reporting required?
Yes, Michigan does require state W-2 reporting even if there was no state tax withholding.
How must Michigan state W-2 reporting be filed?
Michigan accepts paper filing and e-filing.
However, employers submitting 250 or more Forms W-2 must report electronically.
What are the forms and due dates for Michigan state W-2 reporting?
In addition to Form W-2, Michigan requires Form 5081, Sales, Use and Withholding Taxes Annual Return to be filed.
Traditionally, the filing deadlines for Michigan are as follows:
- Forms 1099 – January 31st (besides 1099-MISC)
- Form 5081 – February 28th
- 1099-MISC – March 31st (when e-filed)
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the W-2 penalties for Michigan?
The late filing penalty for Michigan is $10 per form per day, up to a maximum of $400 per form.
The late payment penalty for Michigan is 5% of the unpaid tax due for the first two months. Then, it is 5% of the unpaid tax due for each additional month, with a maximum penalty equal to 25% of the unpaid tax.
Interest is assessed on the unpaid tax by the current interest rate.
For more information, please see the following:
- Michigan Form 5081: Sales, Use, and Withholding Tax Form and Instructions
- Michigan Business Withholding webpage
What is the responsible state filing agency?
Michigan Department of Treasury
Lansing, MI 48922
Phone: (517) 636-6925
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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