Registering for Withholding Tax

Calendar Year 2016 Information

Withholding Rate: 4.25%

Personal Exemption: $4,000

2016 Michigan Income Tax Withholding Tables.

446-T, Michigan Income Tax Withholding Tables

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

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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