Michigan Department of Treasury                                                                                               Reset Form
447 (Rev. 10-19) 

Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s 
Issued under the authority of the Income Tax Act (Public Act 281) of 1967. See the form’s instructions for magnetic media reporting requirements and options. 

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 Identification 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 file 

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 file below. Attach additional page(s) if needed. 
                                      Employer Name                                               Federal Employer Identification Number 

General Information                                                       73-94     Location Address            287-297   State Income Tax    
                                                                                                                Withheld                     
Treasury offers magnetic media filing to all taxpayers reporting 
                                                                          95-116    Deliver Address       
Michigan  wage  statements.  Wage  statements  are  due  January 
31st.  You  can  send  magnetic  media  in  electronic  or  mailed  City of Detroit (tax years 2017 and beyond): 
format,   however,  employers with 250 or  more  Michigan                 298-304   Fill with Blanks            309-319   City Taxable Wages 
employees must use  Michigan Treasury Online  (MTO) to 
electronically send magnetic media.                                       305-307   City of Detroit Code (170)  320-330   City Tax Withheld 
                                                                          308       Tax Type Code (C)           331-512   Blank 
Do  not  duplicate  any  wage  statement  information  on  magnetic 
media that was previously filed with Treasury in paper format (or  Treasury will ignore any other fields included in this record. 
vice versa). Employers may include City of Detroit withholding 
information via magnetic media for tax years 2017 and beyond.             Michigan Treasury Online (MTO) 
                                                                          Eligibility 
Wage Statements 
                                                                          Wage  statement  upload  through  MTO  is  available  to  all 
Wage  statements  include  but  are  not  limited  to:  W-2s,  W-2Gs 
                                                                          Michigan taxpayers. 
and 1099s. Wage statements are due to Treasury January 31st of 
the year following the year the income was earned. Late filing  Magnetic media files can be sent electronically through MTO for 
is subject to penalty as provided by the Revenue Act. Pursuant  tax years 2017 and beyond. MTO is a free, secure and intuitive 
to the Income Tax Act of 1967, Treasury is unable to grant an  way  to  electronically  manage  your  Treasury  business  account. 
extension on this filing.                                                 Visit  michigan.gov/mtobusiness  for  MTO  instructional  guides 
                                                                          and  tutorials.  Wage  statement  files  sent  through  MTO  are 
Treasury does not require W-2G information be filed by payers 
                                                                          encrypted and securely stored on Treasury servers.  
unless Michigan taxes have been withheld. For W-2G and 1099 
reporting,  if  Michigan  income  tax  is  withheld,  a  copy  of  the    Upload Format and Process 
wage statement must be filed with Treasury. 
                                                                          A  copy  of  this  completed  form  is  not  required  when  sending 
Michigan  is  now  participating  in  the  combined  federal/state  wage  statements  through  MTO.  Your  annual  withholding  tax 
1099 filing program. If an employer enrolls in this IRS program,  return  does  not  need  to  be  filed  prior  to  uploading  your  wage 
the  IRS  will  share  1099  information  with  Michigan.  If  there  statements.  Wage  statements  can  be  uploaded  in  .PDF,  .RAR, 
is  no  Michigan  individual  income  tax  withheld  and  the  1099  .TXT or .ZIP formats with less than a 10MB file size. Multiple 
was  filed  using  this  program,  the  Michigan  filing  requirement  file submissions are allowed per tax year if necessary. 
(for  reporting  non-employee  compensation  paid  to  Michigan 
                                                                          On  MTO,  you  can  submit  wage  statements  for  a  particular 
residents) is satisfied. 
                                                                          business  you  have  connected  to  via  Tax  Services  or  you 
The exception to this rule is 1099-MISC for services performed  can  utilize  Guest  Services  to  send  W-2s  for  one  or  multiple 
in Michigan. This form must be filed with Treasury regardless  businesses.  For  all  MTO  upload  options,  you  will  receive  a 
of the state of residence of the payee or if there was Michigan  confirmation number upon submission, indicating your file was 
withholding.                                                              successfully transmitted. 

EFW2/Text File                                                            Mailing Magnetic Media 
If you choose to send a copy of your federal EFW2 filing (via             Eligibility 
mailed  magnetic  media  or  .TXT  file  upload  via  Michigan 
                                                                          Mailed magnetic media is only available to employers with less 
Treasury  Online),  you  must  be  sure  that  the  CODE  RS  State 
                                                                          than 250 Michigan employees.   
Record (optional for federal reporting) is completed. Within the 
RS record, Treasury will be looking for the following positions:          Address 
If you choose to send a copy of your federal EFW2 filing, you  USPS  mail:                    Michigan  Department  of  Treasury;  Returns 
must be sure that the Code RS State Record (optional for federal  Processing Division; Magnetic Media; Lansing, MI 48930 
reporting)  is  filled  in.  Within  the  RS  record,  Treasury  will  be 
                                                                          Courier  delivery:  Michigan  Department  of  Treasury;  Magnetic 
looking for the following positions: 
                                                                          Media; 7285 Parsons Drive; Dimondale, MI 48821 
1-2     Record Identifier           117-138   City 
                                                                          Formatting and Labeling 
3-4     State Code “26”             139-140   State Abbreviation 
5-9     Blank                       141-145   ZIP Code                    Magnetic media should be recorded on CD-R or IBM 3480 or 
                                                                          3490  compatible  cartridges.  Treasury  will  accept  ASCII  fix 
10-18   SSN                         146-149   ZIP Code Extension          length  records  submitted  on  CD-R.  Magnetic  Media  recorded 
19-33   Employee First Name         150-247  Blank                        on  IBM  3480  0r  3490  compatible  cartridges  should  be  in 
34-48   Employee Middle Name        248-267   State Employer Acct #       compliance  with  current  IRS  standards:  IBM  standard  label, 
                                                                          EBCDIC, 37,871 BPI density, 276 record length, 1-25 blocking 
49-68   Employee Last Name          268-275  Blank   
                                                                          factor). Multi-volume tapes are not acceptable.     
69-72   Blank                       276-286   State Taxable Wages   

Mailed  magnetic  media  must  arrive  in  good  condition,  packed Correcting Magnetic Media 
in  cartons  and  externally  labeled  “MAGNETIC  MEDIA”  and 
                                                                    Magnetic  media  received  with  incorrect  wage  data  (including 
“FRAGILE”. Mailed magnetic media should be postmarked no 
                                                                    W-2Cs)  must  be  corrected.  If  your  original  submission  was 
later than January 31st to be considered timely.  
                                                                    timely, your corrected submission will also be considered timely. 
Within  the  package,  magnetic  media  must  be  identified  with  Correct  all  magnetic  media  formatting  and/or  data  issues  and 
a  stick-on  label  listing:  name,  federal  employer  identification  resubmit  as  soon  as  possible.  If  mailing  corrected  magnetic 
number of the transmitter, type of documents represented (W-2,  media,  it  must  be  externally  labeled  “CORRECTED”;  see 
1099, etc.), tax year, number of employees, record size, density,  the  Mailing  Magnetic  Media  section  of  these  instructions  for 
recording mode and blocking factor. A completed copy of this  mailing addresses. 
form must also accompany your mailed magnetic media. 
                                                                    Record Retention 
Your  annual  return  reporting  withholding  tax  must  be  filed 
                                                                    Accepted magnetic media will not be returned. Keep a copy of 
separately by February 28th. Do not enclose a copy of the annual 
                                                                    your magnetic media file for 14 months. You must retain a copy 
return with your magnetic media mailing. 
                                                                    of  the  wage  statement  data  (or  have  the  ability  to  reconstruct 
Submissions  received  with  missing,  improper  or  incorrect  it) for six years after the due date, or the date the tax was paid, 
documentation  and  formatting  will  be  rejected  and  if  possible,  whichever is later.   
returned  unprocessed.  See  the Correcting  Magnetic  Media 
section of these instructions for more information.                 Contact Us 
                                                                    For assistance, call 517-636-6925. Assistance is available using 
                                                                    TTY through the Michigan Relay Center by calling 711.