Penalty and Interest Waived for 30 Days for Sales, Use, and Withholding Returns Due April 20, 2020

In recognition of the continued disruption of businesses that are required to file returns and remit sales, use and withholding taxes, the Michigan Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of any monthly or quarterly return due on April 20, 2020. The waiver is effective for 30 days; therefore, any monthly or first-quarter payment or return currently due on April 20, 2020, may be submitted to the Department without penalty or interest through May 20, 2020.

This waiver also includes sales, use, and withholding returns or payments due on April 20, 2020, as a result of the previous 30-day waiver of penalty and interest for payments or returns due on March 20, 2020. Taxpayers originally required to remit tax and file returns on March 20, 2020, therefore have until May 20, 2020, to remit tax and file returns without penalty and interest.

Taxpayers may still remit tax and file a return by the original due date and are encouraged to do so.

Any payment or return otherwise due after April 20, 2020, 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.