Michigan payroll tax form information

Alerts and notices

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.

Unemployment forms

Agency: State of Michigan - UI

Website: http://www.michigan.gov/uia

Description Approval Information Filing Methods Web fill-in Form Due Date
UIA 4101 Approved Paper No 25th of the following month*
UIA-1028 Non-submittable only Web fill-in, Internet Yes 25th of the following month*

* Due date adjusts for non-banking days

Withholding forms

Agency: State of Michigan - Department of Treasury

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

Description Approval Information Filing Methods Web fill-in Form Due Date
5080 Approved for 2019 Paper, Electronic No 20th of the following month*
5081 Approved for 2019 Paper, Electronic No February 28th*
W-2 Copy 1 Available up to 2019 (No approval required) Paper, Magnetic No January 31st

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-MISC No approval required Internet No January 31st*
W-2G No approval required Internet No January 31st*

* Due date adjusts for non-banking days

See also: State 1099 files overview

Note: Files are created only when the forms include state withholding amounts.

State website: www.michigan.gov/taxes

Local forms

Select a locality to view its payroll tax forms.

Agency: City of Albion

Website: http://www.ci.albion.mi.us/

Description Approval Information Filing Methods Web fill-in Form Due Date
AL-941M No approval required Paper No Last day of the following month*
AL-941Q No approval required Paper No Last day of the following month*
AL-W3 No approval required Paper No February 28th

* Due date adjusts for non-banking days

Agency: City of Battle Creek

Website: http://www.battlecreekmi.gov/City_Government/Departments/Income_Tax.htm

Description Approval Information Filing Methods Web fill-in Form Due Date
BC-501 No approval required Paper Yes Last day of the following month
BC W-3 No approval required Paper Yes February 28th

Agency: City of Benton Harbor

Website: https://bhcity.us/wp-content/uploads/2019/04/2019-BEN-Withholding-Tax-Forms-Booklet.pdf

Description Approval Information Filing Methods Web fill-in Form Due Date
BentonHarbor_BEN-501 No approval required Paper No Last day of the following month*
BentonHarbor_BEN-941 No approval required Paper No Last day of the following month*
BentonHarbor_BENW-3 No approval required Paper No Last day of February*

* Due date adjusts for non-banking days

Agency: Big Rapids City Treasurer

Website: http://www.battlecreekmi.gov/City_Government/Permits_and_Forms.htm#IncomeTax

Description Approval Information Filing Methods Web fill-in Form Due Date
BR-941_MNTHLY No approval required Paper No Last day of the following month
BR-941_QTRLY No approval required Paper No Last day of the following month
BRW-3 No approval required Paper No February 28th

Agency: State of Michigan Detroit

Website: http://www.michigan.gov/taxes/0,4676,7-238-73294_76904_76906---,00.html

Description Approval Information Filing Methods Web fill-in Form Due Date
Detroit_5323 Approved for 2019 Paper, Electronic No 15th of the following month
Detroit_5321 Approved for 2019 Paper, Electronic No Last day of February

Agency: City of East Lansing City Tax

Website: https://www.cityofeastlansing.com/1915/Income-Tax-Forms

Description Approval Information Filing Methods Web fill-in Form Due Date
EL-501 Approved Paper No Last day of the following month*
EL-941 Approved Paper No Last day of the following month*
EL-W-3 Approved Paper No Last day of the following month*

* Due date adjusts for non-banking days

Agency: Flint City Treasurer

Website: https://www.cityofflint.com/finance/income-tax/

Description Approval Information Filing Methods Web fill-in Form Due Date
F-501 No approval required Paper No Last day of the following month*
F-941 No approval required Paper No Last day of the following month*
FW-3 No approval required Paper No February 28th*

* Due date adjusts for non-banking days

Agency: Grand Rapids City Treasurer

Website: http://grcity.us/treasury/Income-Tax/Pages/default.aspx

Description Approval Information Filing Methods Web fill-in Form Due Date
GR-501 No approval required Paper No Last day of the following month*
GR-941 No approval required Paper No Last day of the following month*
GRW-3 No approval required Paper No Last day of February*

* Due date adjusts for non-banking days

Agency: City of Grayling

Website: http://www.cityofgrayling.org/Departments/IncomeTaxClerk/tabid/4035/Default.aspx

Description Approval Information Filing Methods Web fill-in Form Due Date
GR-941 No approval required Paper No Last day of the following month
GRW-3 No approval required Paper No February 28th

Agency: Treasurer City of Hamtramck

Website: http://www.hamtramck.us

Description Approval Information Filing Methods Web fill-in Form Due Date
H-501 No approval required Paper No Last day of the following month*
H-941 No approval required Paper No Last day of the following month*
HW-3 No approval required Paper No February 28th*

* Due date adjusts for non-banking days

Agency: Treasurer, City of Highland Park

Website: http://www.highlandparkcity.us/

Description Approval Information Filing Methods Web fill-in Form Due Date
HPW-3 No approval required Paper No February 28th
HP-941 No approval required Paper No Last day of the following month
HP-501 No approval required Paper No Last day of the following month

Agency: Treasurer, City of Hudson

Website: http://ci.hudson.mi.us/

Description Approval Information Filing Methods Web fill-in Form Due Date
HU-941 Approved Paper No 30 days after the period end
HU-W3 Approved Paper No 30 days after the period end

Agency: Ionia City Treasurer

Website: http://www.ci.ionia.mi.us/index.aspx?NID=142

Description Approval Information Filing Methods Web fill-in Form Due Date
I-501 No approval required Paper No Last day of the following month
I-941 No approval required Paper No Last day of the following month
IW-3 No approval required Paper No February 28th

Agency: Treasurer, City of Jackson

Website: http://www.cityofjackson.org/719/2016-Income-Tax-Forms

Description Approval Information Filing Methods Web fill-in Form Due Date
J941-501 No approval required Paper No Last day of the following month*
JW-3 No approval required Paper No February 28th

* Due date adjusts for non-banking days

Agency: City of Lansing, Treasurer

Website: http://www.cityoflansingmi.com

Description Approval Information Filing Methods Web fill-in Form Due Date
L941 No approval required Paper No Last day of the following month
LW-3 No approval required Paper No February 28th

Agency: Lapeer City Treasurer

Website: http://www.ci.lapeer.mi.us/forms.htm

Description Approval Information Filing Methods Web fill-in Form Due Date
L941 No approval required Paper No Last day of the following month*
LW-3 No approval required Paper No Last day of February

* Due date adjusts for non-banking days

Agency: City of Muskegon

Website: http://www.muskegon-mi.gov/departments/income-tax/

Description Approval Information Filing Methods Web fill-in Form Due Date
M-501 No approval required Paper Yes Last day of the following month
M-941 No approval required Paper Yes Last day of the following month
MW-3 No approval required Paper Yes February 28th

Agency: Muskegon Heights City Treasurer

Website: http://www.cityofmuskegonheights.org/income-tax

Description Approval Information Filing Methods Web fill-in Form Due Date
MH-501 No approval required Paper No Last day of the following month
MH-941 No approval required Paper No Last day of the following month
MHW-3 No approval required Paper No February 28th

Agency: Treasurer, City of Pontiac

Website: http://www.pontiac.mi.us/departments/income_tax/index.php

Description Approval Information Filing Methods Web fill-in Form Due Date
P-941 No approval required Paper No Last day of February
PW-3 No approval required Paper No February 28th*

* Due date adjusts for non-banking days

Agency: Treasurer, City of Port Huron

Website: http://www.porthuron.org/content.aspx?pageid=22

Description Approval Information Filing Methods Web fill-in Form Due Date
PH-941 No approval required Paper No Last day of the following month
PH-W3 No approval required Paper No February 28th

Agency: Treasurer, City of Portland

Website: http://www.portland-michigan.org/

Description Approval Information Filing Methods Web fill-in Form Due Date
P-941 No approval required Paper No Last day of the following month
PW-3 No approval required Paper No February 28th

Agency: Saginaw City Treasurer

Website: http://www.saginaw-mi.com/Government/Departments/Finance/IncomeTax/

Description Approval Information Filing Methods Web fill-in Form Due Date
S-501 No approval required Paper No Last day of the following month*
S-941 No approval required Paper No Last day of the following month*
SW-3 No approval required Paper No February 28th*

* Due date adjusts for non-banking days

Agency: City of Springfield

Website: http://www.springfieldmich.com/citydepartments/incometax.html

Description Approval Information Filing Methods Web fill-in Form Due Date
SF-941 No approval required Paper No Last day of the following month
SF W-3 No approval required Paper No February 28th

Agency: Walker City Treasurer

Website: http://www.ci.walker.mi.us/government/departments/income_tax/index.php

Description Approval Information Filing Methods Web fill-in Form Due Date
W-501 No approval required Paper Yes Last day of the following month*
W-941 No approval required Paper Yes Last day of the following month*
WW-3 No approval required Paper Yes February 28th*

* Due date adjusts for non-banking days

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

Note: The per-return transmission cost for electronically filing federal 94x forms is $7; enrollment files do not accrue a fee.There is no additional transmission cost for electronically filing state forms. For more information, see Common questions about FSET.

Form UIA-1028

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: http://www.mi-newhire.com

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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