This is just a reminder that there are some February due dates for certain pass-through entity withholding related filings
Michigan Flow-Through Withholding Annual Reconciliation –
Flow-through entities (FTEs) that are required to withhold on members that are non-resident individuals or corporations are also required to file an annual reconciliation using Form 4918, Annual Flow-Through Withholding Reconciliation Return. This return is in addition to the quarterly filing of Form 4917, Flow-Through Withholding Quarterly Return. The annual reconciliation is due to the Department on February 28th, or the last day of the second month following the end of the tax year for fiscal year FTEs.
Wisconsin Pass-Through Entity Withholding Exemption –
Pass-through entities, other than S corporations, may file an annual exemption withholding affidavit (Form PW-2) within two months following the close of the entity’s taxable year, February 28th for a calendar year entity. The deadline for filing this exemption for S corporations was January 31st for entities with a calendar year end (within one month following the close of the S corporation’s taxable year).