Michigan Income Tax and Withholding

Periodic Returns. A Michigan taxpayer other than a city or county who paid an average of $40,000 or more per month in income tax withholding in the immediately preceding calendar year must deposit Michigan income tax withholding in the same manner and according to the same schedule as deposits of federal income tax withholding or in another manner that has been approved by the Commissioner. Otherwise, monthly (Form C-3200) by 15th day of following month. Quarterly (Form C-3200) by 15th day of month following end of quarter if withholding is $100 or less per month. Annual (Form C-3204) by January 15 of following year if employer's combined sales, use and income tax withholding liability is less than $200 per year.

Annual Reconciliation Returns. Form C-3204 due by February 28.

Timely Filing. When the due date of a return falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. If the return is postmarked on the due date, the return is considered timely filed.