Withholding Tax
Withholding TaxDue to a printing issue, the Notice of Filing Frequency Change letters were issued with a Notice Date of September 30 instead of October 30. The effective date of the change remains the same.
COVID-19 Updates for Withholding Tax
- November and December 2020 returns have been extended to be due on February 22nd for qualified businesses.
- View the Treasury COVID-19 page for additional information.
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.
- New Wage Statement and Withholding Tax Filing Requirements
- 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
- 2022 Withholding Tax Forms
- 2021 Withholding Tax Forms
- 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.
