USA State Payroll Rates + Resources: State of Michigan: Filing State Income Taxes, W2s, and 1099s

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Michigan. 

State Income Tax Withholding 

To determine the amount of state income tax withholding, employees should complete a Withholding Exemption Certificate (MI-W4). Every employee, on or before the date of commencement of employment, shall furnish his or her employer with a signed Employee Michigan Withholding Exemption Certificate (MI-W4) relating to personal and dependent exemptions and/or additional amount to be withheld each pay period.  

Employers are required to keep copies of completed state MI-W4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it. 

The Forms W-4 and MI-W4 generally are valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or MI-W4 by February 15 each year. 

Employers must submit a copy of MI-W4 to the Treasury if an employee:

• Claims ten or more exemptions, or

• Claim exempt from withholding tax

Employers must also submit MI-W-4's for employees who change their withholding status to exempt.

Use the official MI-W4 only; do not send copies of the federal W-4s only to: New Hire Operations Center, P.O. Box 85010, Lansing, MI 48908-5010.

State Income Tax Withholding Reporting & Deposits