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May 21, 2020
2020-1351

Michigan grants additional 31-day extension for filing income tax withholding returns due March through May 2020 for COVID-19

The Michigan Treasury Department announced that it has further extended the deadline for monthly or quarterly sales, use, and withholding returns and tax payments. Any monthly or quarterly payment or return due on May 20, 2020 may be submitted to the Department without penalty or interest by June 20, 2020.

This includes the sales, use, and withholding returns and taxes previously extended to May 20, 2020 (monthly or quarterly sales, use and withholding return and taxes due on March 20, 2020 and April 20, 2020). (EY Payroll Newsflash Vol. 21, 159, 4-15-2020.)

This extension is the result of Governor Witmer's Executive Orders 2020-67 and 2020-68, which extended the declaration of both a state of emergency and state of disaster for COVID-19.

Business taxpayers are encouraged to remit tax and file returns as of the original due date if able to do so. However, penalty and interest for any failure to do so will automatically be waived in accordance with the Department's notice.

The waiver is limited to sales, use, and withholding returns and payments currently due on May 20, 2020. Any payment or return otherwise due after that date will not be eligible for the current waiver.The waiver is not available for accelerated sales, use or withholding tax filers.Those taxpayers should continue to file returns and remit any tax due as of the original due dates.

The Department will provide more information in the future for business taxpayers who desire additional repayment options.

Business taxpayers with questions should inquire through self-service options using Michigan Treasury Online or go to www.michigan.gov/askSUW.

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

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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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EY Payroll News Flash