The Michigan Income Tax Withholding rates for Calendar Year 2011 are as follows:

Withholding Rate: 4.35%
Personal Exemption Amount: $3,700

The Withholding Rate reduction scheduled to take place on October 1, 2011, was repealed by Public Act 38 of 2011.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.

• 2011 Income Tax Withholding Guide (446-I) 
• 2011 Income Tax Withholding Guide (446-T) 

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.

Applications must be mailed or faxed to:

Registration Section
Department of Treasury
Treasury Building
Lansing, MI 48922
Fax: 517 636-4520.

• Federal New Hire Information
• State New Hire Information

• Frequently Asked Questions
• Business Taxes
• For questions about withholding taxes, call 517-636-4730.