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Intuit

Michigan Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Employer's Quarterly Tax Report (Filing) UI Employer's Quarterly Tax Report
Effective Date
Form Name
Employer's Quarterly Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the 25 of the month following the end of the quarter.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create and Upload File
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Form 5094 WH Sales, Use and Withholding Payment Voucher
Effective Date
Form Name
Sales, Use and Withholding Payment Voucher
Filing Frequency
MonthlyQuarterly
Filing Due Dates
Monthly: Due by 20th of the following monthQuarterly: Due by 20th of the month following the end of the quarter
W2's sent with Annual Filing?
NA
File Zero Wages Rule
No
File Zero Liability Rules
No
Form 5081 (Filing) WH Sales, Use and Withholding Taxes Annual Return
Effective Date
Form Name
Sales, Use and Withholding Taxes Annual Return
Filing Frequency
Annual
Filing Due Dates
February 28th
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes
Form 5080 (Filing and Payment) WH Sales, Use and Withholding Taxes Monthly/Quarterly Return
Effective Date
Form Name
Sales, Use and Withholding Taxes Monthly/Quarterly Return
Filing Frequency
Monthly Quarterly
Filing Due Dates
Monthly: Due by 20th of the following month.Quarterly: Due by 20th of the month following quarter end.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes
Form 447 WH Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan
Effective Date
Form Name
Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Michigan Department of Treasury
Vendor Payable Name
State of Michigan
Mailing Address
State TreasurerAustin Building430 West Allegan StreetLansing, MI 48922
Phone Numbers
General Information517-636-6925
Support Email
MIStateTreasurer@michigan.gov
Agency Website URL
http://www.michigan.gov/taxes/0,1607,7-238-43531---,00.html

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:New Year’s Day - January 1Martin Luther King, Jr. Birthday - January 20Washington's Birthday - February 17Memorial Day - May 25Independence Day - July 3 (Observed and Federal Reserve is open)Labor Day - September 7Columbus Day - October 12Veterans' Day - November 11 Thanksgiving Day - November 26 Christmas Day - December 25State Observed Holidays:Day After Thanksgiving - November 27thDecember Days - December 24thNew Year's Eve - December 31st*State does NOT observe Columbus Day.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MI Dept of Treasury Acct No.
QuickBooks Employer Account Number Format(s)
99-9999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,750.00
Supplemental Rate Detail
4.25%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
MI Withholding

Verification Tracking

Last Verified Date
12-29-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Accelerated MI Withholding
Effective Date
Tax Payment Name
MI Withholding
Frequency
Accelerated
Liability Accrual Period
Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits:Next Day - $100,000 or more Federal tax liability in a pay periodSemiweekly - Sat - Tues Wed - Fri
Due Date
Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits:Next Day - Due by following business day ($100,000 or more Federal tax liability)Semiweekly *Sat - Tues payday - following Friday * Wed - Fri following Wednesday* Exception for Semiweekly: if you have 2 paydays within one deposit period but they are in separate quarters you must make 2 seperate payments
Threshold Requirement
Average Michigan withholding tax liability of $40,000 or more per month in the preceeding calendar year.
Quarterly MI Withholding
Effective Date
Tax Payment Name
MI Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due by 20th of the month following quarter end
Threshold Requirement
Total tax liability equal to $750, but no greater than $3,600 in a calendar year
Monthly MI Withholding
Effective Date
Tax Payment Name
MI Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due by 20th of the following month
Threshold Requirement
Total tax liability greater than $3,600 but less than $480,000 in a calendar year
Annual MI Withholding
Effective Date
Tax Payment Name
MI Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
February 28
Threshold Requirement
Total tax liability less than $750 in a calendar year

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH: Accelerated filers are required to file via MTO or bulk e-file if filing with other types of taxes.W-2: Employers with 250 or more employees must file electronically.
Employer Payment Requirements
Accelerated payers must pay electronically.

Agency contact information

Effective Date
Agency Name
Michigan Department of Labor and Economic Opportunity
Vendor Payable Name
State of Michigan - UIA
Mailing Address
Unemployment Insurance Agency3024 W. Grand BlvdDetroit, MI 48202
Phone Numbers
Office of Employer Ombudsman1-855-484-2636
Agency Website URL
https://www.michigan.gov/leo/0,5863,7-336-78421_97241_89981---,00.html

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:New Year’s Day - January 1Martin Luther King, Jr. Birthday - January 20Washington's Birthday - February 17Memorial Day - May 25Independence Day - July 3 (Observed - Federal Reserve is open)Labor Day - September 7Columbus Day - October 12Veterans' Day - November 11 Thanksgiving Day - November 26 Christmas Day - December 25State Observed Holidays:Day After Thanksgiving - November 27thDecember Days - December 24thNew Year's Eve - December 31stFrom:For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:State Observed Holidays:Day After Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MI Unemployment Insurance Agency Employer No.
QuickBooks Employer Account Number Format(s)
9999999 or 9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.06%
Maximum Rate
10.3%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$9,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Solvency Tax
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$9,000.00

Verification Tracking

Last Verified Date
11-01-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Obligation Assessment
Surcharge Abbreviation
Obligation Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
N/A

Verification Tracking

Last Verified Date
12-27-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
MI Unemployement Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MI Unemployement Insurance
Effective Date
Tax Payment Name
MI Unemployement Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due by the 25th of the month following the end of the tax quarter.
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers are required to file quarterly reports electronically.
Employer Payment Requirements
No mandate.

Agency Local Tax Rate Detail

Local Tax Name
MI - Cities Res Tax
Effective Date
Local Tax name
MI - Cities Res Tax
Local Tax Purpose Detail
Resident City Income Tax
Responsible Party
Employee
Tax Rate Detail
Variable rates
Additional Requirements
Agency, Vendor Payable and Phone - Varies based on applicable cityAcct#-99-9999999 or ZZ-9999999
MI - Cities Work Tax
Effective Date
Local Tax name
MI - Cities Work Tax
Local Tax Purpose Detail
Non-Resident City Withholding Tax
Responsible Party
Employee
Tax Rate Detail
Variable rates
Additional Requirements
Agency, Vendor Payable and Phone - Varies based on applicable cityAcct#-99-9999999 or ZZ-9999999

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.michigan.gov/taxes/0,4676,7-238-43519_43521---,00.html
Is there a registration fee?
No
What is the name of the form to use for registration?
Michigan Treasury Online - MTO
What is the link to the form for registration?
https://www.michigan.gov/taxes/0,4676,7-238-43519_67656_74994---,00.html
Additional information about the registration for this state.
Completing the the Registration process for Withholding creates an account with MI. A Michigan Account Number will not be issued because MI uses Federal EIN number to identify accounts.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.michigan.gov/uia/0,1607,7-118--89978--,00.html
Is there a registration fee?
No
What is the name of the form to use for registration?
Michigan Web Account Manager (MIWAM)
What is the link to the form for registration?
https://miwam.unemployment.state.mi.us/mip/ereg/_/
Additional information about the registration for this state.
After completing the online application, you will receive a confirmation number of your electronic submission. You can receive your UIA Employer Account Number in less than 3 days.

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