Michigan Income Tax Withholding and Administration

General Withholding Requirement: Michigan income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Michigan Form MI-W4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: Michigan has reciprocal agreements in effect with Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin.

Administration:

Department of Treasury
Sales, Use and Withholding Division
Treasury Building
430 W. Allegan
Lansing, Michigan 48922
Telephone: 517-373-3190

Local Tax Jurisdictions: Numerous cities impose a uniform city income tax that must be withheld from employees' wages.