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The Michigan Department of Treasury (“Department”) has announced that it will delay the filing deadline by 30 days and waive penalties and interest for monthly sales, use and withholding tax returns scheduled for payment by April 20, 2020, due to compliance difficulties related to the coronavirus (COVID-19) outbreak.

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The announced 30-day waiver means that all sales, use and withholding tax payments and returns due on April 20, 2020, may be submitted to the Department without penalty or interest through May 20, 2020. This filing delay also applies to those sales, use and withholding tax returns and payments which were originally due on March 20, 2020, but which were delayed until April 20, 2020, as a result of the previous 30-day waiver of penalty and interest for payments and returns. (This previous relief is outlined in our earlier eAlert available <a href="~/Publications/Federal-Tax-Update-COVID-19-Delay-for-Payment-(1)" target="_parent" rel="noopener">here</a>.) Thus, the obligations of both March 20, 2020, and April 20, 2020, are delayed until May 20, 2020.

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Relief for payments and returns due after April 20, 2020, are subject to further guidance. Also, the waiver is not available for accelerated sales, use or withholding tax filers. In general, accelerated filers are those that had $720,000 or more of sales or use tax liability, or $480,000 or more of withholding tax, in the preceding calendar year. Those taxpayers should continue to file returns and remit any tax due per the original due dates.

Click <a href="~/getmedia/b321bed3-ee76-41cb-a75b-a4b3d3ca0585/SUW_Penalty_and_Interest_Waiver_Notice_687057_7-1.pdf.aspx" target="_blank" rel="noopener">here</a>&nbsp;to read the Department’s notice.

Please contact <a href="~/Professionals/Attorneys/Jay-A-Kennedy" target="_parent" rel="noopener">Jay Kennedy</a>, <a href="~/Professionals/Attorneys/Lentine-William-C" target="_parent" rel="noopener">William Lentine</a>, <a href="~/Professionals/Attorneys/Cook-Sean-H" target="_parent" rel="noopener">Sean Cook</a>, <a href="~/Professionals/Attorneys/Segal-Jeffrey-S" target="_parent" rel="noopener">Jeffrey Segal</a> or a member of Warner’s Tax Law Practice Group if you have any questions.

Partner

Sean H. Cook

Of Counsel

Jay A. Kennedy

William C. “Bill” Lentine

Associate

Jeffrey S. “Jeff” Segal

Corporate

Michigan Dept. of Treasury Delays Filing Deadline and Waives Penalties and Interest on April’s Sales, Use and Withholding Tax Returns

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Michigan Dept. of Treasury Delays Filing Deadline and Waives Penalties and Interest on April’s Sales, Use and Withholding Tax Returns

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