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The Michigan Department of Treasury Form 447 serves as a crucial document for employers who need to report W-2, W-2G, and 1099 information to the state. This form is mandatory for those submitting magnetic media for W-2 reporting, especially for employers with 250 or more employees. The form outlines specific requirements, including the proper packaging and labeling of magnetic media to ensure safe transport. It emphasizes that submissions must be in good condition and marked as “fragile.” Employers must provide detailed information, such as the type of submission, the tax year, and the federal employer identification number. Additionally, the form requires specifics about the media type and the software used to create the file. Importantly, the Michigan Treasury only accepts data in formats specified by the Social Security Administration, and any errors or discrepancies can lead to the rejection of the submission. Employers should be aware of deadlines, as W-2 reports are due by February 28, and late filings may incur penalties. Understanding these requirements is essential for ensuring compliance and avoiding potential issues with the state treasury.

Form Example

Michigan Department of Treasury

Form 447 (Rev. 8-09)

Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan

Issued under the authority of Public Act 281 of 1967. Filing is mandatory if you are submitting magnetic W2 information.

Magnetic media must arrive in good condition and be packed in cartons. The packages must be labeled as containing magnetic media and must be marked “fragile.” If the media you submit does not meet Treasury speciications, it will be returned to you.

Ship packaged media with your completed form to: Return Processing Division; Magnetic Media Unit - SUW; Michigan Department of Treasury; Lansing, MI 48930. Call (517) 636-4730 if you have any questions.

PART 1: GENERAL INFORMATION

Type of Submission

 

 

 

Type of data being reported (check only one)

 

 

 

 

 

 

 

Original

 

Corrected

 

 

 

 

W-2

 

W-2C

 

W-2G

 

1099

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transmitter Name

 

 

Tax Year

Federal Employer Identiication Number

Number of employees being reported

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

City

 

 

 

 

 

State

 

 

ZIP Code

 

 

 

 

 

 

 

 

 

 

 

 

 

Contact Person Name

 

 

Contact Person Title

 

 

 

 

 

Contact Person Telephone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART 2: DESCRIPTION

Media Type

 

 

Quantity of Media Submitted

Computer Manufacturer and Model

 

 

Tape (cartridge)

 

CD-R

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating System/Version

 

 

 

 

 

 

 

 

 

 

 

PART 3: MEDIA INFORMATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Software Program/version used to create ile

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tape Density

 

Recording Mode

 

 

Quantity of Magnetic Labels

 

 

6250 bpi

 

1600 bpi

 

 

EBCDIC

 

 

ASCII

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Are Labels followed by Tape Marks?

 

Record Length (Number of characters)

 

 

Number of records per block

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

List all employers included in this ile below. Attach additional page(s) if needed.

 

 

 

 

 

 

 

 

 

 

 

 

 

Employer Name

 

Federal Employer Identiication Number (FEIN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General Information

The Michigan Department of Treasury requires employers with 250 or more Michigan employees to ile MI-W-2 information on 3480 and 3490 cartridge or CD. Smaller employers are encouraged to use magnetic media, but may ile using the state copy of the federal W-2. W-2 reports are due February 28. Late iling is subject to penalty as provided under the Revenue Act.

Do not enclose your annual return with your W-2 report. Mail your annual return to the address on that form. Do not duplicate on paper forms any information iled on magnetic media.

For W-2 reporting, the State of Michigan currently accepts the federal EFW2 format. The State accepts magnetic W-2 reporting only in the format published by the Social Security Administration.

Corrected magnetic media iles must be clearly marked “CORRECTED” and sent to the address above. Paper W-2Cs that are correcting information submitted on magnetic media must also be sent to the address above.

If you choose to send a copy of your federal EFW2 iling, you must be sure that the Code RS State Record (optional for federal reporting) is illed in. Within the RS record, Treasury will be looking for the following positions:

1-2

Record Identiier

117-138

City

3-4

State Code “26”

139-140

State Abbreviation

5-9

Blank

141-145

ZIP Code

10-18

SSN

146-149

ZIP Code Extension

19-33

Employee First Name

150-247

Blank

34-48

Employee Middle Name

248-267

State Employer Acct #

49-68

Employee Last Name

268-275

Blank

69-72

Blank

276-286

State Taxable Wages

73-94

Location Address

287-297

State Income Tax

 

 

 

Withheld

95-116

Deliver Address

298-512

Blank

Treasury will ignore any other ields included in this record.

You do not need to apply in advance to submit W-2 information on magnetic media or submit test media. You must, however,

send Form 447, Transmittal for Magnetic Media Reporting

of W-2s, W-2Gs, and 1099s to the State of Michigan with your magnetic media. If Form 447 is not completed and included with your media, your media may be rejected and returned to you unprocessed.

If

your transmittal or media indicate any unacceptable

speciications,

they

will

be returned

to you. If your iling

is

returned,

it is

your

responsibility

to resubmit them in

an acceptable format. However, the original submission is considered a timely iling if it was mailed by February 28.

1099-MISC Reporting

1099-MISC for services performed in the State of Michigan, regardless of the state of residence of the payee, must be iled with the State of Michigan whether there was withholding or not.

Waivers and Extensions

Section 365, subsection 1, of the Income Tax Act of 1967, [MCL 206.365 (1)] states that a duplicate of form W-2 made pursuant to this section and an annual reconciliation return shall be iled with the Department of Treasury by February 28 of the succeeding year. The department cannot grant an extension.

Retention

Magnetic media that are acceptable to process will not be returned. You should keep a copy of your magnetic media ile for 14 months. You must keep a copy of the W-2 data, or be able to reconstruct the data, for six years after the due date of the report.

Michigan Media Technical Requirements

Magnetic media sent must be identiied externally with a stick- on label listing name and federal employer identiication number (FEIN) of transmitter, type of document represented (W-2), payment year, number of employees, density, recording mode, record size and blocking factor.

Treasury accepts IBM 3480 and 3490 compatible cartridges using the same requirements as deined by the IRS (IBM Standard Label, EBCDIC, 37,871 BPI Density). Acceptable W-2 and 1099 data should have Record Length: 276; Blocking Factor: 1-25. Treasury will accept ASCII ix length records submitted on CD-Rom.

Multi-volume tapes are not acceptable.

W-2G and 1099 Series Forms

Treasury does not require the iling of W-2G information by payers unless Michigan taxes have been withheld.

Michigan does not participate in the combined Federal/State Filing Program of W-2G or 1099 series forms. Payers with 250 or more W-2G or 1099 records to report must ile the information to Michigan using the publication 1220 format. Payers with fewer than 250 W-2Gs or 1099s to report may ile either magnetic media or the paper copy of the W-2G or 1099 with the annual return. See the FAQ’s at www.michigan.gov/businesstax.

▼ 447 Michigan PDF Form

Document Specs

Fact Name Details
Form Purpose The 447 Michigan form is used for the transmittal of magnetic media reporting of W-2s, W-2Gs, and 1099s to the State of Michigan.
Governing Law This form is issued under the authority of Public Act 281 of 1967.
Filing Requirement Filing is mandatory for employers submitting magnetic W-2 information, especially those with 250 or more Michigan employees.
Submission Conditions Magnetic media must arrive in good condition, packed in cartons, and labeled as "fragile."
Deadline for Submission W-2 reports are due by February 28 each year. Late filings may incur penalties.
Media Specifications Acceptable media types include IBM 3480 and 3490 cartridges, as well as CD-Rs, using specified technical requirements.
Corrected Filings Corrected magnetic media files must be clearly marked "CORRECTED" and sent to the designated address.
Retention Requirements Employers must keep a copy of the magnetic media file for 14 months and retain W-2 data for six years after the report's due date.
Contact Information For questions, contact the Michigan Department of Treasury at (517) 636-4730.
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