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Withholding Tax Resources for Employers
Withholding Tax Resources for Employers
Withholding Tax Frequently Asked Questions (FAQ)
City Tax Forms (for Michigan cities that impose and income tax)
Disclosure of Tax Information (confidentiality of tax information)
Taxpayer Bill of Rights Administrative Rules
- Taxpayer Rights and Responsibilities Brochure
- Taxpayer Rights During an Audit Brochure
- Taxpayer Rights Handbook
- Note: The Taxpayer Rights Handbook is currently being updated. Please utilize the Administrative Rules and the Taxpayer Brochure instead.
Starting a New Business in Michigan
Business Electronic Funds Transfer (EFT) Payments
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.
Filing Deadlines
All businesses are required to file an annual return each year.
Filer | Due Date |
Monthly | On or before the 20th day of the following month |
Quarterly | On or before the 20th day of the month following the quarter |
Annual | February 28th |
Electronic Funds Transfer (EFT) | On or before the 20th of the following month |
Accelerated Electronic Funds Transfer (EFT) | Remit withholding taxes on or before the same day as the federal payments regardless of the amount due. Payment must be made by EFT using an EFT Credit or EFT Debit payment method. |