Treasury: Business Taxpayers Reminded About Wage Statement and Income Record Form Due Dates

Jan. 8, 2021

Note: This news release has corrected deadlines. We apologize for any inconvience this may cause.

Business taxpayers are reminded that they must submit their wage statements and other income record forms -- such as W-2s, 1099-NEC and 1099-R -- to the Michigan Department of Treasury on or before Feb. 1, 2021.

Business taxpayers may electronically upload their wage statements and income record forms by using Michigan Treasury Online (MTO). Employers with more than 250 employees must file their wage statements electronically.

For more information about MTO and how to file wage statements electronically, visit:  www.michigan.gov/mtobusiness

Business taxpayers can submit their 1099-MISC income record forms on or before March 1 for paper filers and on or before March 31 for electronic filers. 

While certain wage statements and income record forms are due on or before Feb. 1, 2021, the Sales, Use and Withholding Taxes Annual Return (Form 5081) is still due on March 1, 2021. Wage statements and income record forms filed on or before the Feb. 1 due date need not be submitted again with Form 5081.

“Business taxpayers should keep these deadlines in mind when submitting wage statements and filing returns,” said Deputy State Treasurer Glenn White, who oversees Treasury’s Tax Administration programs. “If deadlines are missed, there could be processing delays and penalties applied.”

To learn more about Michigan’s tax system, go to www.michigan.gov/taxes or follow the state Treasury Department on Twitter at @MITreasury.

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