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Free 447 Michigan Template in PDF

The Michigan Department of Treasury Form 447 is a crucial document for employers submitting W-2s, W-2Gs, and 1099s via magnetic media to the state of Michigan. This form ensures that the magnetic media is properly transmitted and processed, adhering to state regulations. Employers must complete and include this form with their submissions to avoid delays or rejections.

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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
	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

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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