As part of the response to COVID-19 and in acknowledgement of the disruptions it has caused, the Michigan Department of Treasury is waiving penalty and interest for the late payment of tax or the late filing of most sales, use, and withholding tax returns due March 20, 2020. The waiver will be effective for a period of 30 days; therefore, any return or payment currently due on March 20, 2020 may be submitted to the Department without penalty or interest through April 20, 2020. The waiver is limited to sales, use, and withholding payments and returns due March 20, 2020. Any payment or return otherwise due after that date is not currently eligible for the waiver. The waiver is not available for accelerated sales, use, or withholding tax filers and they should continue to file returns and remit any tax due as of the original due dates. UHY continues to monitor the federal and state changes.