Withholding Tax Due to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
Withholding TaxDue to the on-going events related to the COVID-19 state of emergency at this time we will still be available to answer your questions by using our MTO found under the option for Michigan Treasury Online to check the status of your returns and Check My Account Information to ask a question but staffing levels will be limited so the response time may be longer. This will continue through April 13th where we will reevaluate at that time.
New Wage Statement and Withholding Tax Filing Requirements
- October 2018:
2018 Public Act 118 revised due dates and methods of filling withholding statements and tax returns with Treasury. Beginning the 2018 tax year, please note the following changes:
- Wage statements (e.g., W-2, W-2G, 1099-R, 1099-MISC) are due to Treasury January 31st. The first due date per the Act is January 31, 2019 for 2018 wage statements.
- Beginning January 2019, employers using MTO will be able to upload wage statements prior to filling Form 5081 (Sales, Use and Withholding Taxes Annual Return).
- The Act did not change the annual return due date. Form 5081 is still due February 28th.
- Employers with greater than or equal to 250 employees must file the required Form 5081 electronically.
- Wage statements should not accompany a mailed Form 5081 filing.
News and Notices
- Calendar Year 2020 Information
Withholding Rate: 4.25% | Personal Exemption: $4,750 | 2020 Michigan Income Tax Withholding Tables
- Calendar Year 2019 Information
Withholding Rate: 4.25% | Personal Exemption: $4,400 | 2019 Michigan Income Tax Withholding Tables.
- Calendar Year 2018 Information
Withholding Rate: 4.25% | Personal Exemption: $4,050 | 2019 Michigan Income Tax Withholding Tables.
- Electronic Payments
Effective May, 20, 2015, the State of Michigan has disabled the Electronic Payment System, Payconnexions, Web site link www.michigan.gov/biztaxpayments, and the Interactive Voice Response System (IVR) for Sales, Use and Withholding Taxes (SUW). All future Sales, Use and Withholding payments should be made online through MTO. This information only applies to accounts registered to electronically pay taxes using the Electronic Funds Transfer (EFT) Debit method. Retrieve the updated Company ID/Debit Block Numbers effective January 2015.
EFT Credit payments are still accepted, but some changes have been made for SUW filers. Please view the updated EFT Credit Instructions for Michigan Business Taxes (Form 2329) and go to Appendix A (page 4) of the instructions to determine if the tax type you are making an EFT credit for, in tax year 2015, has an updated financial institution account number.
Helpful Resources
- 2020 Withholding Tax Forms
- 2019 Withholding Tax Forms
- Withholding Information for Pension Recipients (Retirees)
- Tax Forms for Michigan Cities
- Registering 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.
