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Withholding Tax

Withholding Tax

Register for Withholding Tax

W-2s and 1099s

Payment Options

Michigan Treasury Online

Calendar Year Tax Information and Forms

Withholding Information for Pension Administrators

Frequently Asked Questions

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Due Dates

Returns and payments are due monthly, quarterly, or annually. Treasury determines this filing frequency each year. All filers must also submit an annual return by February 28, regardless of assigned filing frequency.. Payments can be made online using Michigan Treasury Online (MTO). 

Note: If a due date falls on a weekend or State holiday, the return and payment are due the next business day. Review Sales, Use and Withholding Tax Due Dates for Holidays and Weekends for more details.

Pay Online With MTO

Filing Deadlines

  • Monthly – 20th of the following month
  • Quarterly – 20th of the month after the quarter ends
    • First Quarter – April 20
    • Second Quarter – July 20
    • Third Quarter – October 20
    • Fourth Quarter – January 20, the following calendar year
  • Annual – February 28, the following calendar year

Accelerated Filers

  • A pre-payment by the 20th of the current month
  • A reconciliation payment by the 20th of the next month to cover the remaining liability

Withholding Tax Guidance

Income Record Form Remittance Guide

Instructions and other information regarding the filing of W-2, 1099, and other income record forms with Michigan, can be found in the remittance guide.

Income Record Form Remittance Guide

Payroll Service Providers

Supplemental filing and payment information tailored to payroll service providers.

Payroll Service Providers

Filing Deadlines

All businesses are required to file an annual return each year. 

Filer Due Date
Monthly On or before the 20th day of the following month
Quarterly On or before the 20th day of the month following the quarter
Annual February 28th
Electronic Funds Transfer (EFT) On or before the 20th day of the following month
Accelerated Electronic Funds Transfer (EFT)

Remit withholding taxes on or before the same day as the federal payments regardless of the amount due. Payment must be made by EFT using an EFT Credit or EFT Debit payment method.

Accelerated EFT Filing Requirements

Questions and Answers About Paying Your Withholding Tax on an Accelerated Schedule

Helpful Resources