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April 16, 2020
2020-1005

Michigan grants additional 30-day extension for filing income tax withholding returns due in March and April for COVID-19

The Michigan Treasury Department announced that as a result of Executive Order 2020-33, which declared both a state of emergency and state of disaster for COVID-19, penalties and interest for the late payment of tax or the late filing of any monthly or quarterly sales, use or withholding tax return due on April 20, 2020 will be waived if these returns and payments are submitted to the Department by May 20, 2020.

Additionally, business taxpayers scheduled to make sales, use and withholding tax payments and file returns for March and April or for the first quarter of 2020 can postpone filing and payment requirements until May 20, 2020 without incurring liability for penalties and interest. However, the waiver is not available for accelerated sales, use or withholding tax filers. (Email, April 14, 2020.)

This waiver extends the previous 30-day waiver of penalty and interest for payments or returns due on March 20, 2020. Taxpayers originally required to remit sales, us and withholding tax and file returns on March 20, 2020 therefore have until May 20, 2020 to remit tax and file returns without incurring liability for penalties and interest.

For information on the Department's response to COVID-19, go here.

Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)
   • Peter Berard (peter.berard@ey.com)

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