1. > 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.
2. > Notice to Taxpayers Regarding Available Opt-Out from Flow-Through Withholding
3. > Withholding for Flow-Through Entities
4. > Webcast Presentation:
   Withholding on Retirement Benefits
5. > 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.
6. > New Businesses Webinar Presentation
7. > Register for Michigan Taxes
8. > 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.

SYSTEM OUTAGE
The eRegistration system will be down for computer upgrades from September 25, 2013 through September 30, 2013. You will be able to resume using this system on October 1, 2013.