01 May 2018 Michigan law changes Form W-2 filing due date to January 31 Under recently-enacted legislation, the due date for filing Forms W-2 with the Michigan Department of Treasury is changed from February 28 to January 31 effective with tax year 2018 (filed in 2019). (L. 2018, H5091, P.A. 118.) Also effective for the 2018 tax year, the law requires employers with 250 or more employees to electronically file Form 5081, Sales, Use and Withholding Taxes Annual return. Currently, and unchanged by the new law, employers with 250 or more employees must submit copies of Forms W-2 to the Department using magnetic media. Smaller employers are encouraged to use magnetic media reporting, but are not required to do so. Filing and format instructions are available on Form 447, Transmittal for Magnetic Media Reporting of W-2s, W-2Gs, and 1099s to the State of Michigan. For tax years 2017 and beyond, electronic upload of wage statement information through Michigan Treasury Online is magnetic media compliant. (2018 Michigan Income Tax Withholding Guide.) For more information see the Department's website.
Document ID: 2018-0924 | |||||||||
