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Effective 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.
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 
Who is required to register for withholding tax?
Every employer in this state who is required to withhold federal income tax
under the Internal Revenue Code, must be registered for and withhold Michigan
income tax. Nonprofit organizations that are exempt from income tax, such as
charitable, religious and governmental organizations, must withhold tax from
compensation paid to their employees. Employers located outside Michigan that
have employees who work in Michigan must register and withhold Michigan income
tax from all employees working in Michigan.
To Register for Withholding Tax
Applications must be mailed or faxed to:
Registration Section
Department of Treasury
Treasury Building
Lansing, MI 48922
Fax: 517 636-4520.
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