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New Wage Statement and Withholding Tax Filing Requirements

2018 Public Act 118 revised due dates and methods of filling withholding statements and tax returns with Treasury. Beginning the 2018 tax year, please note the following changes:  

  • Wage statements (e.g., W-2, W-2G, 1099-R, 1099-MISC) are due to Treasury January 31st. The first due date per the Act is January 31, 2019 for 2018 wage statements.
  • Beginning January 2019, employers using MTO will be able to upload wage statements prior to filling Form 5081 (Sales, Use and Withholding Taxes Annual Return).
  • The Act did not change the annual return due date. Form 5081 is still due February 28th.
  • Employers with greater than or equal to 250 employees must file the required Form 5081 electronically.
  • Wage statements should not accompany a mailed Form 5081 filing.