Taxes - Withholding Tax

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Withholding Tax Information

Highlights

-	Note: A Michigan Income Tax Withholding Guide was not printed or included in the mailing of SUW returns and instructions for tax year 2010. The Personal Exemption Amount ($3,600.00) and the Withholding Rate (4.35%) remain unchanged from the previous year. You may continue to use the 2009 withholding tax instructions and tables to determine the amount to withhold from compensation paid to employees. Please continue to visit our Web site for updates should the 2010 Withholding Tax information change.
-	New Businesses Webinar Presentation
-	Michigan Business One Stop A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

View transactions, ask a question or review an answer to your question related to your Sales and Use Tax account

A fast, easy and secure way to register a business for taxes in the State of Michigan. It also allows you to perform a variety of tasks to start and operate a business, including applying for permits and licenses.

List of Topics

> What You Need To Know	> Most Commonly Used Forms
> Filing Deadlines	> Other Helpful Information

What You Need To Know

-	Withholding Tax Frequently Asked Questions
-	City Tax Forms (for Michigan cities that impose an income tax)
-	Withholding Tax information
-	Flow Thru Withholding Tax information
-	How to Pay Your Taxes With Electronic Funds Transfer (EFT) Payments
-	Starting a New Business in Michigan
-	Taxpayer Bill of Rights
-	Voluntary Disclosure (by taxpayer)
-	Disclosure of Tax Information (confidentiality of tax information)
-	Tax Related Obligations When Establishing, Selling or Closing a Business
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Filing Deadlines

Filer	Due Date
Monthly	On or before the 20^th day of the following month
Quarterly	On or before the 20^th day of the month following the quarter
Annual	February 28^th
Electronic Funds Transfer (EFT)	On or before the 20th of the following month
Accelerated Electronic Funds Transfer (EFT)	Paid according to the federal schedule.

All businesses are required to file an annual return each year.

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Most Commonly Used Forms

You will need Acrobat Reader installed to view the forms listed below. Help with Acrobat Reader
-	2010 Income Tax Withholding Guide (446-I)
-	2010 Income Tax Withholding Guide (446-T)
-	2009 Income Tax Withholding Guide (446-I)
-	2009 Income Tax Withholding Guide (446-T)
-	Sales Tax, Use Tax, Income Tax Withholding, Single Business Tax Estimates, Forms and Instruction (78)
-	Employee's Michigan Withholding Exemption Certificate (MI-W4)
-	Concessionaire's Sales Tax Return and Payment (2271)
-	Annual Return for Sales, Use and Withholding Taxes (165)
-	Michigan Business Taxes Registration Booklet (518)
-	Power of Attorney (151)
-	Notice of Change or Discontinuance (163)
-	Withholding Tax Forms Index By Year
-	Search For Tax Forms

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Other Helpful Information

-	Business Taxes
-	Legal (Revenue Administrative Bulletins, Directives, Court Cases)
-	Estimate The Penalty and Interest Owed For Late Payment
-	Frequently Asked Questions (FAQ)
-	Contact Treasury
-	Unemployment Insurance Agency
-	Michigan New Hire Operations Center
-	Outline of State and Local Taxes in Michigan (courtesy of the Citizen Research Council of Michigan)
-	IRS Web Site
-	State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)

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