On May 25, 2011, Governor Rick Snyder signed legislation restructuring Michigan’s tax structure.  This new legislation will take effect on January 1, 2012 and does not apply to or otherwise impact 2011 tax returns that are due in 2012.  Instead, the first returns that are affected by this legislation are those returns that are due in 2013.

Overview information on how the changes affect the various taxes is located below.  More detailed information will be made available as it’s developed.

Select the image above to view a webcast about the recent changes to the income tax, including information about pensions.

Individual Income Tax

• Summary of Changes

Retirement Benefits

• MI W-4 P Form and Instructions
• Retirement Benefit Changes Overview
• Withholding for Pension Recipients

Withholding Changes for Pension Administrators

• 2012 Pension Withholding Guide
• Withholding for Pension Administrators

Corporate Income Tax (CIT)

• Summary of CIT
• CIT Website

Health Insurance Claims Assesment (HICA)

• HICA Website