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Mar 2020
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March 31, 2020

Michigan Tax Update: COVID-19 Delay for Payment and Filing

As anticipated, Michigan Governor Gretchen Whitmer recently issued Executive Order 2020-26 (the “Order”) in response to Federal Notice 2020-18 to align federal and state tax return and payment due dates. By issuing the Order, the Governor is providing relief from tax deadlines to Michigan taxpayers who have been adversely affected by the ongoing national emergency related to COVID-19.

The Order postpones for 90 days the filing and payment due date for any taxpayer with a Michigan income tax return due April 15, 2020. The usual due date of April 15, 2020 for filing state income tax returns and making state income tax payments is now automatically postponed to July 15, 2020. The postponement applies to any state income tax payments due by April 15, 2020 and includes income taxes and quarterly estimated income-tax payments. The usual due date of April 30, 2020 for filing certain corporate state income tax returns and making state income tax payments is now automatically postponed to July 31, 2020. The Order also addresses annual city income tax returns and indicates that where the usual due date to file and make payments is April 15, 2020, the due date will be automatically extended to July 15, 2020; where the usual due date to file and make payments is April 30, there is an automatic extension to July 31. There is no limitation on the amount of the payment that may be postponed. Taxpayers do not need to file any additional forms or call the Michigan Department of Treasury to qualify for this automatic tax filing and payment relief.

The application of interest and penalties on unpaid taxes (and delayed filings) will be suspended for proper deferrals under the Order for the period beginning April 15, 2020 (or April 30, 2020) and ending on the extended due date. The application of interest applicable to refunds for overpayments of income or city taxes will begin to accrue 45 days after filing or 45 days after the extended due date, whichever is later.

Individual and business taxpayers who need additional time to file beyond the extended due date can request a filing extension.

For more information regarding state and federal tax issues, please contact William Lentine, Jay Kennedy, Sean Cook, Jeffrey Segal or your Warner relationship attorney. The Tax Law Practice Group will continue to monitor federal and state tax issues as they develop.

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