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Withholding Tax FAQs

Withholding Tax FAQs

Withholding Tax - Payroll

Every employer in Michigan who is required to withhold federal income tax under the Internal Revenue Code, must also be registered for and withhold Michigan income tax.

Withholding Tax - General Information

Who is required to remit payroll withholding tax? 

What is Michigan’s 2023 payroll withholding tax rate?

What is Michigan’s 2023 personal exemption amount?

Where can I get more information about Michigan income tax?

I have Michigan employees but my company is located in another state. Am I still required to withhold Michigan tax from the Michigan employees?

My company is located out-of-state with no nexus in Michigan. We have employees who are Michigan residents working in Michigan and out-of-state. Which state's withholding tax would apply?

Are nonprofit organizations required to withhold tax from their employees?

When should a household employer be registered for withholding tax?

Do I have to file a return? What if I do not owe any tax?

What is the definition of a tax year?

How often do I need to file a tax return for Sales, Use and Withholding taxes?

I did not file my monthly/quarterly returns. Can I just file the annual return?

When filing my monthly/quarterly return, it is asking me for “gross sales”. Is this correct? Does this mean only taxable sales or all sales?

I need to amend my Sales, Use and Withholding tax return. What is the process?

I requested a credit forward on my Annual Return for Sales, Use and Withholding. When am I able to use this credit?