Skip to main content
2025 Withholding Tax Forms

2025 Withholding Tax Forms

Important Note

Tax forms are tax year specific. Any altering of a form to change a tax year or any reported tax period outside of the stated year of the form will result in an invalid filing and will not be accepted by Treasury.

See Also: 2024 Withholding Tax Forms

If you received a Letter of Inquiry Regarding Annual Return for the return period of 2024, visit Michigan Treasury Online (MTO) to file or access the 2024 Sales, Use and Withholding Taxes Annual Return fillable form.

Fillable Forms Disclaimer
Many tax forms can now be completed on-line for printing and mailing. Currently, there is no computation, validation, or verification of the information you enter, and you are still responsible for entering all required information. Instructions may require some information to be handwritten on the form (signatures, for example).

Please make sure to enter the FEIN of the business in the appropriate field and forms, do not enter a personal social security number.

For security reasons, you should press the "Reset Form" button after printing your completed form to clear your personal data. This button is located on the top of right corner of the form.

2025 Michigan Income Tax Withholding Tables

Withholding-Specific Forms and Publications

Form Number Form Name
446 2025 Michigan Income Tax Withholding Guide
446-T 2025 Michigan Income Tax Withholding Tables
4927-T Michigan Pension and Retirement Payments Withholding Tables
MI-W4 Employee's Withholding Exemption Certificate and Instructions
MI W-4P Withholding Certificate for Michigan Pension or Annuity Payments
447 Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan

Sales, Use & Withholding 

Form Number Form Name
485 Instructions for Michigan Vehicle Dealers Collecting Sales Tax from Buyers who will Register and Title their Vehicle in Another State or Country
5080 2025 Sales, Use and Withholding Taxes Monthly/Quarterly Return
5081 2025 Sales, Use and Withholding Taxes Annual Return
5082 2025 Sales, Use and Withholding Taxes Amended Annual Return
5092 2025 Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return
5094 2025 Sales, Use and Withholding Payment Voucher
5095 2025 Sales, Use and Withholding Monthly/Quarterly and Amended Monthly/Quarterly Worksheet

Miscellaneous Forms

Form Number Form Name
151 Power of Attorney
163 Notice of Change or Discontinuance
2329 Instructions for Payments of Michigan Sales, Use, Withholding, and Other Michigan Business Taxes Using Electronic Funds Transfer (EFT) Credit
3149 Sales, Use and Withholding Tax Due Dates for Holidays and Weekends
3281 New Hire Reporting Form
3372 Michigan Sales and Use Tax Certificate of Exemption
4808 Quarterly Report of Income Tax Withholding Received by Community College from Employer Under Agreement for New Jobs Training Program