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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

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In this topic

Unemployment forms

Agency: Unemployment Insurance Agency

Website: https://www.michigan.gov/leo/bureaus-agencies/uia

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Quarterly	25th of the following month	Check	N/A	N/A

	Accepted	Approval required
ACH Debit
ACH Credit

Agency filing addresses

Withholding forms

Agency: State of Michigan - Department of Treasury

Website: https://www.michigan.gov/treasury

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Accelerated EFT	By federal schedule	Check, ACH	Yes	Yes
Monthly	20th of the following month	Check, ACH	Yes	Yes
Quarterly	20th of the following month	Check, ACH	Yes	Yes
Annually	Last day of the following month	Check, ACH	Yes	Yes

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

The Michigan Department of Treasury (DOT) accepts EFT Debit and EFT Credit payments of withholding taxes.

• Any business with an average of more than $480,000 in withholding taxes is required to remit withholding tax payments via EFT on an accelerated deposit schedule.
• Employers with tax liability below that mandatory threshold can remit their taxes via EFT on a voluntary basis.

How to apply

The Michigan Department of Treasury requires all EFT users to apply for approval before submitting tax payment files. Once approved, you will receive a packet of information that includes tax addenda record formats and state routing and bank account numbers. Please use this information to verify all bank account information is correctly entered in the application prior to remitting any tax payments to your bank for processing.

For more information about making EFT credit payments and to obtain the State of Michigan's ACH credit authorization form, please visit the Michigan Department of Treasury website.

Payment and other information

• Accelerated tax payments are due on the same day as federal payments, regardless of the amount due.
• Any business that voluntarily submits payments via EFT must send these payments on a monthly deposit schedule, regardless of their normal deposit schedule.
• EFT filers are not required to submit monthly returns (Form 160) and are required to file only the annual Form 165, Annual Return for Sales and Withholding Taxes.

Agency filing addresses

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted

	Accepted	Approval required
ACH Debit
ACH Credit

Other forms

1099 forms

* Due date adjusts for non-banking days

See also: State 1099 files overview

State website: www.michigan.gov/taxes

Local forms

Select a locality to view its payroll tax forms.

Select a locality Albion Battle Creek Benton Harbor City Tax Big Rapids Detroit East Lansing Flint Grand Rapids Grayling Hamtramck Highland Park Hudson Ionia Jackson Lansing Lapeer Muskegon Muskegon Heights Pontiac Port Huron Portland Saginaw Springfield Walker

Form processing tips

Form UIA-1028. To process Form UIA-1028 as a reimbursable employer, you must first mark the Reimbursable Employer checkbox in the Unemployment Rate dialog. Click the Ellipsis button next to the UI base rate field in the Payroll Taxes tab of the Setup > Clients screen.

Form 5081. To prepare Form 5081, choose Actions > Edit Payroll Tax Forms. Select the Form type W-2 and the Form Transmittal and click the Refresh button. Enter the amounts directly into the form fields.

Form Copy 1 - Detroit Local W-2. If you are filing using the Internet filing method, Accounting CS will process the Copy 1 Michigan Form W-2 and the Copy 1 Detroit local Form W-2 together. In the Actions > Process Internet/Magnetic Files screen, you'll create the Michigan W-2 Copy 1 file and submit that to the State of Michigan to file both the state W-2 form and the Detroit local W-2 form.

E-filing notes

Forms 5080 and 5081

• Registration required - No
• File format - FSET

Form UIA-1028

• Registration required - Yes
• File format - Quarterly Reporting/Wage Record Bulk file, and Bulk Payment file
• Navigate to the Michigan Unemployment Insurance Agency website and follow the links to the MiWAM (Michigan Web Account Manager) to upload UIA-1028 files and Michigan Power of Attorney Client enrollment files (which are available to upload for any firm that is operating a Third Party Administrator account on the MiWAM site).

Notes:

• Form additional information about e-filing Michigan localities, see E-filing state and local payroll tax forms.
• There is a per-return transmission cost for electronically filing federal 94x forms; enrollment files don not accrue a fee. There is no additional transmission cost for electronically filing state forms. For more information, see Common questions about FSET.

State ID formats

Unemployment ID: 7 digits formatted as ####### or 10 digits formatted as #######-###

Withholding ID: 9 digits formatted as ##-####### or TR-#######

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: No
Filing frequency: Twice monthly
Registration required: Yes

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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