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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.

Business Tax Quick Links

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View transactions, ask a question, or review an answer to your business tax account
446-T, Michigan Income Tax Withholding Tables > 2014
4927-T, Michigan Pension and Retirement Payments Withholding Tables > 2014
Michigan Business One Stop
Register for business taxes online, in addition to all the tools needed to start and maintain a business in Michigan.
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 PDF icon 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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