The Michigan Income Tax Withholding rates for Calendar Year 2009 are as follows:

Withholding Rate: 4.35%
Personal Exemption Amount: $3,600

The income tax rate will remain 4.35% through October 1, 2011. Beginning on October 1, 2011, the maximum rate shall be reduced by .01 each year until the rate reaches 3.95% on October 1, 2015.

• Income Tax Withholding Guide (446-I) Effective January 1, 2009 - December 31, 2009
• Income Tax Withholding Guide (446-T) Effective January 1, 2009 - December 31, 2009

Every employer in this state who is required to withhold federal income tax under the Internal Revenue Code, must be registered for and withhold Michigan income tax. Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees. Employers located outside Michigan that have employees who work in Michigan must register and withhold Michigan income tax from all employees working in Michigan.

Applications must be mailed or faxed to:

Registration Section
Department of Treasury
Treasury Building
Lansing, MI 48922
Fax: 517 636-4520.

• Federal New Hire Information
• State New Hire Information

• Frequently Asked Questions
• Business Taxes
• For questions about withholding taxes, call 517-636-4730.