Michigan Department of Treasury
Withholding
Tax Frequently Asked Questions
A. NAME OF PERMIT OR APPROVAL:
Withholding Tax
B. STATUTORY AUTHORITY:
PA 122 of
1941
C. APPLICABLE REGULATION:
Michigan
Administrative Code, Rules administered by the Department of Treasury
State Tax Commission General Rules (R 209.1 - 209.75)
D. SUMMARY OF PERMIT/APPROVAL PROCESS:
1.
Applicability (activities that require the permit)
Register for Withholding Tax if you:
· Are
an employer withholding federal income tax from employee compensation (see
Federal Employer's Tax Guide Circular E).
· Are
a partnership, LLC or S Corporation with nonresident partners, members or
shareholders (flow-through entity Withholding Tax).
· Individual
owners and partners may not remit withholding on their wages through their
business account numbers. They must file quarterly income tax estimates.
2.
Pre-Application Requirements
· Obtain
a Federal Employer Identification Number (FEIN)
· Obtain
Special Licenses
3.
Application Submission Requirements
4.
Procedures and Time-Frame for Obtaining Permit or Approval
Complete the registration process at least six weeks, but not more than six
months, before you intend to start your business to allow your registration to
be processed.
5.
Operational Requirements
6.
Fees
None
7.
Appeal Process
8.
Public Input Opportunities
Contact Information:
Contact
Us
Creation/Revision Date:
September 15, 2010
