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Withholding Tax Information

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, 2012PDF icon
> October 1, 2012 – December 31, 2013 PDF icon

4927-T, Michigan Pension and Retirement Payments Withholding Tables
> January 1, 2011 – September 30, 2012 PDF icon
> October 1, 2012 – December 31, 2013 PDF icon

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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Other Helpful Information

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Related Content
 •  Withholding Tax FAQs
 •  Voluntary Disclosure by Taxpayer
 •  Withholding Tax Frequently Asked Questions (FAQ)
 •  City Tax Forms (for Michigan cities that impose an income tax)
 •  Disclosure of Tax Information (confidentiality of tax information)
 •  Taxpayer Bill of Rights PDF icon
 •  Starting a New Business in Michigan
 •  Business Electronic Funds Transfer (EFT) Payments
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