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Highlights
| Michigan Corporate Income Tax (CIT) | | Withholding for Flow-Through Entities | | Withholding RateEffective October 1, 2012, the income tax withholding rate will change to 4.25% and the personal exemption amount will change to $3,950. The pension and/or retirement benefit withholding rate will also change to 4.25%, however, there is no adjustment to the monthly pension deduction amount. Withholding Tables have been updated. | | Health Insurance Claims Assessment (HICA) Act On September 20, 2011, Governor Snyder signed legislation creating the HICA Act (Public Act 142 of 2011). Beginning January 1, 2012, certain third party administrators, carriers and self-insured entities are required to pay an assessment on certain paid health care claims. |
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Business Tax Quick Links
 View transactions, ask a question, or review an answer to your business tax account | 446-T, Michigan Income Tax Withholding Tables > January 1, 2011 – September 30, 2012
> October 1, 2012 – December 31, 2013 | 4927-T, Michigan Pension and Retirement Payments Withholding Tables > January 1, 2011 – September 30, 2012
> October 1, 2012 – December 31, 2013 | 4927, 2012 Pension Withholding Guide  | | Michigan Business One Stop Register for business taxes online, in addition to all the tools needed to start and maintain a business in Michigan. SYSTEM OUTAGE
The eRegistration system will be down for computer upgrades from September 25, 2013 through September 30, 2013. You will be able to resume using this system on October 1, 2013. | | Business Tax Forms | | New Business Webinar Presentation | | Register for Michigan Taxes Important Notice - If you are planning to make retail sales at only one or two events in Michigan complete a Concessionaire's Sales Tax Return and payment (2271). | | Motor Fuel Tax Information | | Sales and Use Tax Information | | Single Business Tax | | Michigan Business Tax Information | | Withholding Taxes | | Business and Corporate Income Tax E-file Electronic Services for Business Taxpayers | | The Internal Revenue Service (IRS) now requires the Application for Employer Identification Number (EIN), to clearly identify the applicant’s true owner. All EIN applications (mail, fax, phone, and electronic) must disclose the name and taxpayer identification number of the true *responsible party* for the entity. | | Tobacco Tax The Tobacco Products Tax Act P.A. 327 of 1993, requires anyone who buys directly from a manufacturer or out of state distributor to hold a State of Michigan Tobacco Products Tax License as either a wholesaler or an unclassified acquirer. | | Taxpayer Bill of Rights Also see brochure 2315. | | Bottle Deposit and Reverse Vending Machine Information | | New Jobs Training Program (NJTP) | | State 9-1-1 and Emergency 9-1-1 Charges |
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