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Registering for Withholding Tax
Calendar Year 2019 Information
Withholding Rate: 4.25%
Personal Exemption: $4,400
2019 Michigan Income Tax Withholding Tables.
446-T, Michigan Income Tax Withholding Tables
4927-T, Michigan Pension and Retirement Payments Withholding Tables
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
E-Register via Michigan Treasury Online! For more information visit the MTO Help Center. E-Registration applications are processed within 5-10 minutes of submission.
Alternatively, Form 518, Registration for Michigan Taxes, can be sent to:
Michigan Department of Treasury
PO Box 30778
Lansing, MI 48909
Fax: 517 636-4491
Please allow six weeks for processing of a paper registration application.
New Hire Information
Other Helpful Information
- Frequently Asked Questions
- Business Taxes
- For questions about withholding taxes, call 517-636-4730.