Michigan Changes 1099, W-2 Filing Deadline to January 31

Nicolette Chasse
December 10, 2018

The State of Michigan recently passed a law (Public Act 118 of 2018) that requires wage statements such as Forms W-2, W-2G, 1099-R, and 1099-MISC to be submitted to the state on or before January 31, 2018. This change was made to match Michigan’s deadline to both that of the Michigan Department of Treasury’s and the IRS’s wage statement submission deadline. Employers with more than 250 employees must file their returns electronically. Per a press release by the Department of Treasury, wage statements filed on or before the January 31 due date do not need to be submitted again with Form 5081, as that form’s deadline remains February 28.

To view the press release by the Department of Treasury, please follow this link.

To read Public Act 118 of 2018 in full, please follow this link.

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Author

Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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