Section 206.813 – Election to Pay Flow-Through Entity Tax; Irrevocable; Timing.
206.813 Election to pay flow-through entity tax; irrevocable; timing. Sec. 813. For tax years beginning on and after January 1, 2021, a flow-through entity may, in a form and manner as prescribed by the department, elect to file a return and pay the tax imposed by this part. Except as otherwise provided under this section, […]
Section 206.705 – Payment at Other Than Monthly Periods or Deposit in Separate Bank Account; Grounds.
206.705 Payment at other than monthly periods or deposit in separate bank account; grounds. Sec. 705. All provisions relating to the administration, collection, and enforcement of this act and 1941 PA 122, MCL 205.1 to 205.31, apply to all persons required to withhold taxes and to the taxes required to be withheld under this part. […]
Section 206.707 – Filing 1099-Misc; Failure to Comply With Filing Requirement; Penalty; Filing With City.
206.707 Filing 1099-MISC; failure to comply with filing requirement; penalty; filing with city. Sec. 707. (1) A person required under the internal revenue code to file a form 1099-MISC for a tax year shall file a copy of that form 1099-MISC with the department on or before January 31 each year or on or before […]
Section 206.709 – Federal or State Employer; Return by Officer of Employer Having Control of Payment of Compensation.
206.709 Federal or state employer; return by officer of employer having control of payment of compensation. Sec. 709. If the employer is the United States or this state, or any political subdivision of the United States or this state, or any agency or instrumentality of any of the foregoing, the return of the amount deducted […]
Section 206.680 – Election to Pay Tax Imposed by Michigan Business Tax Act; Duration; Taxpayer as Member of Unitary Business Group; Separate Return; Annual Return; “Certificated Credit” Defined.
206.680 Election to pay tax imposed by Michigan business tax act; duration; taxpayer as member of unitary business group; separate return; annual return; “certificated credit” defined. Sec. 680. (1) Notwithstanding any other provision of this part, except as otherwise provided in subsection (2) for a certificated credit under section 435 or 437 of the Michigan […]
Section 206.711 – Income Other Than Distributive Share From Flow-Through Entity; Tax Withholding and Deduction; Duplicate Statement; Annual Reconciliation Return; Agreement With Community College; Delineation of Taxes Withheld and Paid to State Attributable to Certified New Jobs Under Good Jobs for Michigan Program; Filing Revised Information; Failure or Refusal to Furnish Information.
206.711 Income other than distributive share from flow-through entity; tax withholding and deduction; duplicate statement; annual reconciliation return; agreement with community college; delineation of taxes withheld and paid to state attributable to certified new jobs under good jobs for Michigan program; filing revised information; failure or refusal to furnish information. Sec. 711. (1) Every person […]
Section 206.681 – Quarterly Returns and Estimated Payments.
206.681 Quarterly returns and estimated payments. Sec. 681. (1) Except as otherwise provided under this section, a taxpayer that reasonably expects liability for the tax year to exceed $800.00 shall file an estimated return and pay an estimated tax for each quarter of the taxpayer’s tax year. (2) For taxpayers on a calendar year basis, […]
Section 206.713 – Report on Operation and Effectiveness of New Jobs Training Programs and Corresponding Withholding Requirements; Contents.
206.713 Report on operation and effectiveness of new jobs training programs and corresponding withholding requirements; contents. Sec. 713. By July 1 of each year, based on the information received from each community college district pursuant to section 163 of the community college act of 1966, 1966 PA 331, MCL 389.163, the department shall submit to […]
Section 206.683 – Payment for Portion of Tax Year; Computation; Methods.
206.683 Payment for portion of tax year; computation; methods. Sec. 683. (1) If a taxpayer’s tax year to which this part applies ends before December 31, 2012, then a taxpayer subject to this part may elect to compute the tax imposed by this part for the portion of that tax year to which this part […]
Section 206.715 – Employer Credit for Paid Adoption Leave.
206.715 Employer credit for paid adoption leave. Sec. 715. (1) Subject to an appropriation and the limitations under this section, for tax years beginning on and after January 1, 2023, a qualified employer that voluntarily provides paid adoption leave to qualified employees may claim a credit against the taxes required to be withheld and remitted […]