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Depositing and Reporting Withheld Taxes: Michigan

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • An employer's filing status depends on the amount of it's total sales, use and withholding tax liability in a calendar year. Returns and payment are due on or before the 20th of the month following the tax period, whether monthly or quarterly. Accelerated withholding tax payments must be made according to the same schedule as the employer's federal withholding payments. Annual filers must deposit by February 28th of the following year. Penalties are imposed for noncompliance. See Deposit and Filing Frequencies and Thresholds; Deposit and Filing Due Dates; and Penalties.
  • Certain employers are required to deposit taxes via electronic funds transfer (EFT). See Electronic Deposit Requirements.
  • All employers must file an annual reconciliation return by February 28 of the following year. See Annual Reconciliation Forms and Filing Deadlines
  • Employers with 250 or more Michigan employees must file Forms MI-W-2 either electonically or on magnetic media by February 28 of each year for the previous calendar year. See Electronic and Magnetic Media Form W-2 Reporting Requirements.
  • Michigan employers must file a return furnished by a city that collects an income tax under the Uniform City Income Tax Ordinance, and pay to the city the full amount of tax withheld on or before the last day of the month following the close of each applicable period. The City of Detroit imposes its own income tax and filing requirements. See Local Payroll Taxes.