Taxes - Withholding Tax Information

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Withholding Tax Information

Highlights
>	Webcast Presenation: Withholding on Retirement Benefits
>	2012 Pension Withholding Guide Effective January 1, 2012, Michigan law requires the administrators of pension and retirement benefits to withhold income tax on payments that will be subject to tax.
>	The Withholding Rate reduction scheduled to take place on October 1, 2011, was repealed by Public Act 38 of 2011. Therefore, the income tax rate will remain 4.35% and Withholding Tables will remain unchanged.
>	New Businesses Webinar Presentation
>	Michigan Business One Stop A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

	View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account
	A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

What You Need to Know
>	Withholding Tax Frequently Asked Questions
>	City Tax Forms (for Michigan cities that impose an income tax)
>	Withholding Tax information
>	Flow Thru Withholding Tax information
>	How to Pay Your Taxes With Electronic Funds Transfer (EFT) Payments
>	Starting a New Business in Michigan
>	Taxpayer Bill of Rights
>	Voluntary Disclosure (by taxpayer)
>	Disclosure of Tax Information (confidentiality of tax information)
>	Tax Related Obligations When Establishing, Selling or Closing a Business

Filing Deadlines

All businesses are required to file an annual return each year.

Filer	Due Date
Monthly	On or before the 20th day of the following month
Quarterly	On or before the 20th day of the month following the quarter
Annual	February 28th
Electronic Funds Transfer (EFT)	On or before the 20th of the following month
Accelerated Electronic Funds Transfer (EFT)	Paid according to the federal schedule.

Most Commonly Used Forms
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>	2011 Income Tax Withholding Guide (446-I)
>	2011 Income Tax Withholding Guide (446-T)
>	2010 Income Tax Withholding Guide (446-I)
>	2010 Income Tax Withholding Guide (446-T)
>	2009 Income Tax Withholding Guide (446-I)
>	2009 Income Tax Withholding Guide (446-T)
>	Sales Tax, Use Tax, Income Tax Withholding, Single Business Tax Estimates, Forms and Instruction (78)
>	Employee's Michigan Withholding Exemption Certificate (MI-W4)
>	Concessionaire's Sales Tax Return and Payment (2271)
>	Annual Return for Sales, Use and Withholding Taxes (165)
>	Michigan Business Taxes Registration Booklet (518)
>	Power of Attorney (151)
>	Notice of Change or Discontinuance (163)
>	Withholding Tax Forms Index By Year
>	Search For Tax Forms

Other Helpful Information
>	Estimate The Penalty and Interest Owed For Late Payment
>	Frequently Asked Questions (FAQ)
>	Business Taxes
>	Legal (Revenue Administrative Bulletins, Directives, Court Cases)
>	Unemployment Insurance Agency
>	Michigan New Hire Operations Center
>	Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
>	IRS Web Site
>	State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)
>	Contact Treasury