Michigan State W-2 Reporting Requirements

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 via Magnetic Media.

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.

Forms W-2 and 5081 are due by February 28.

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:

What is the Responsible State Filing Agency?

Michigan Department of Treasury
Lansing, MI 48922
Phone: (517) 636-6925

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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