Michigan Income Tax Withholding Requirements
Employers in Michigan must conform with these state rules relating to 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.
Department of Treasury
Sales, Use and Withholding Division
P.O. Box 30427
Lansing, MI 48909
Local Tax Jurisdictions: Numerous cities impose a uniform city income tax that must be withheld from employees' wages.