On October 1, 2007 the Michigan State Income Tax rate increased from 3.9% to 4.35%.

In addition to making this information available on our Web site, Treasury will mail supplemental withholding guides and tables to Withholding Tax registrants, and notification will be mailed to individual income tax estimate filers.

Updated instructions and new 4th quarter worksheets for individual income tax and fiduciary tax estimate filers are available below. While there was no change to the estimate forms, we have provided convenient links to the forms.

Individual Income Tax Estimates:

• Updated 2007 MI-1040ES Instructions
• Updated 2007 MI-1040ES

Fiduciary Tax Estimates:

• Updated 2007 MI-1041 ES Instructions
• Updated 2007 MI-1041ES

Updated supplemental withholding guides and tables:

• Supplemental Withholding Guide Instructions
• Withholding Tables - Effective October 1, 2007 - December 31, 2007

• Withholding Tax Frequently Asked Questions
• Income Tax Frequently Asked Questions
• Income Tax Act
• Contact Treasury