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Michigan

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on June 22, 2020.

For more up-to-date information on the relief programs available in Michigan, we recommend that you visit the state’s COVID-19 Resources website or the Michigan Economic Development Corporation

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Description of Program and Relief

Deadline Extension for Sales, Use and Withholding Taxes

In support of businesses navigating their way through the COVID-19 pandemic, the Michigan Department of Treasury issued a notice that provides business taxpayers additional time pay their Sales, Use and Withholding (SUW) taxes by waiving penalty and interest for the late payment of tax or the late filing of any monthly or quarterly return due on May 20, 2020.  The waiver will be effective for a period of 31 days; therefore, any monthly or quarterly payment or return currently due on May 20, 2020 may be submitted to the Department without penalty or interest through June 20, 2020.

This waiver is applicable to any payment or return for which penalty and interest has previously been waived through May 20, 2020. This waiver therefore includes any monthly or quarterly payments or returns originally due on either March 20, 2020 or April 20, 2020.  Accordingly, for quarterly return filers, the 2020 first quarter return and payment that was originally due April 20, 2020 may now be filed without penalty or interest through June 20, 2020.  Likewise, for monthly return filers, the monthly returns and payments originally due on March 20, April 20, and May 20, 2020 may now be filed be filed without penalty or interest through June 20, 2020.

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

Government or Lead Agency

Michigan Department of Treasury

Dates Available

Through June 20, 2020

Eligibility Requirements/Restrictions

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.

Application Deadlines (If Applicable)

N/A

Contact for More Information

Call center services are currently unavailable. Contact Michigan Treasury Online here.

List of Additional Information

For more information, please visit here.

Please visit here for COVID-19 updates for the Michigan Department of Treasury.


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