Withholding Tax
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.
Payroll Service Providers
Supplemental filing and payment information tailored to 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 |