MI-W4 - (Rev. 12-20) Employee’s Michigan Withholding Exemption Certificate

Sep 19, 2026

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MI-W4 (Rev. 12-20) is an employee withholding exemption certificate used for Michigan income tax withholding only. It instructs employees to complete personal identification, residency and exemption details, and—if applicable—additional amounts to be deducted each pay period. Employees may claim exemption from withholding only when specified conditions are met, including limits tied to annual taxable compensation and prior-year liability. The form also requires employer completion, reporting new hires, and sending copies to the Michigan Department of Treasury when exemption thresholds are reached.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

MI-W4 Form Overview

When and how to submit

Employee section requirements

Exemption claim conditions (Lines 8a-8c)

Employer instructions

MI-W4 (Rev. 12-20) EMPLOYEE’S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE STATE OF MICHIGAN-DEPARTMENT OF TREASURY This certificate is for Michigan income tax withholding purposes only. Read instructions on page 2 before completing this form. Issued under P.A. 281 of 1967. 41. Full Social Security Number 42. Date of Birth 43. Name (First, Middle Initial, Last) 4. Driver’s License Number or State ID Home Address (No. , Street, P.O. Box or Rural Route) 45. Are you a new employee? (mm/dd/yyyy) Yes If Yes, enter date of hire........ City or Town State ZIP Code No 6. Enter the number of personal and dependent exemptions (see instructions) ........................................................... 46. 7. Additional amount you want deducted from each pay (if employer agrees) ...................................................................7. $ .00 8. I claim exemption from withholding because (see instructions): a. A Michigan income tax liability is not expected this year. b. Wages are exempt from withholding. Explain: c. Permanent home (domicile) is located in the following Renaissance Zone: EMPLOYEE: If you fail or refuse to file this form, your employer must withhold Michigan income tax from your wages without allowance for any exemptions. Keep a copy of this form for your records. See additional instructions on page 2. Under penalty of perjury, I certify that the number of withholding exemptions claimed on this certificate does not exceed the number I am allowed to claim. If claiming exemption from withholding, I certify that I do not anticipate a Michigan income tax liability this year. 9. Employee’s Signature 4Date | | | | --- | --- | | | | | --- | --- | | EMPLOYER: Complete the below section. | | | | | --- | --- | --- | --- | | 10. Employer’s Name | 411. Federal Employer Identification Number | | | | Address (No. , Street, P.O. Box or Rural Route) | City or Town | State | ZIP Code | | Name of Contact Person | Contact Phone Number | | | | INSTRUCTIONS TO EMPLOYER: Keep a copy of this certificate with your records. All new hires must be reported to the State of Michigan. See [www.mi-newhire.com](www.mi-newhire.com for)[ for](www.mi-newhire.com for) information.
In addition, a copy of this form must be sent to the Michigan Department of Treasury if the employee claims 10 or more exemptions or claims they are exempt from withholding. Send a copy to:
Michigan Department of Treasury
Tax Technical Section
P.O. Box 30477
Lansing, MI 48909 | | | | INSTRUCTIONS TO EMPLOYEE’S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE (Form MI-W4) You must submit a Michigan withholding exemption certificate (form MI-W4) to your employer on or before the date that employment begins. If you fail or refuse to submit this certificate, your employer must withhold tax from your compensation without allowance for any exemptions. Your employer is required to notify the Michigan Department of Treasury if you have claimed 10 or more personal or dependency exemptions or claimed that you are exempt from withholding. You MUST provide a new MI-W4 to your employer within 10 days if your residency status changes or if your exemptions decrease because: a) your spouse, for whom you have been claiming an exemption, is divorced or legally separated from you or claims his/her own exemption(s) on a separate certificate, or b) a dependent no longer qualifies under the Internal Revenue Code. Line 5: If you check “Yes,” enter your date of hire. Line 6: Personal and dependency exemptions. The number of exemptions claimed here may not exceed the number of exemptions you are entitled to claim on a Michigan Individual Income Tax Return (Form MI-1040) . Dependents include qualifying children and qualifying relatives under the Internal Revenue Code, even if your AGI exceeds the limits to claim federal tax credits for them. Do not claim the same exemptions more than once or tax will be under-withhe

FAQs

What is the purpose of the MI-W4 certificate?

The MI-W4 is used for Michigan income tax withholding purposes only. It determines how your employer withholds Michigan income tax based on your claimed exemptions and any additional amount you request.

When must an employee submit the MI-W4 to the employer?

You must submit the MI-W4 on or before the date that employment begins. You must provide a new MI-W4 within 10 days if your residency status changes or your exemptions decrease for specified reasons.

Under what conditions can an employee claim exemption from Michigan withholding (Line 8a)?

Exemption from Michigan income tax withholding may be claimed only if employment is intermittent/temporary/less than full time, personal and dependency exemptions exceed annual taxable compensation, federal withholding exemption is claimed, and no Michigan income tax liability was incurred for the previous year.

When is the employer required to report information to the Michigan Department of Treasury?

Employers must keep a copy of the certificate for their records and report all new hires to the State of Michigan. A copy must be sent to the Michigan Department of Treasury if the employee claims 10 or more exemptions or claims exemption from withholding.

Sep 19, 2026

Upload by Oliver