EMPLOYEE’S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE
STATE OF MICHIGAN – DEPARTMENT OF TREASURY
This certificate is for Michigan income tax withholding purposes only. You must file a revised form within 10 days if your exemptions decrease or your residency status changes from nonresident to resident. Read instructions below before completing this form.
INSTRUCTIONS TO EMPLOYEE
You must submit a Michigan withholding exemption certificate (form Ml-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 and dependent exemptions or claimed a status which exempts you from withholding.
You MUST file a new Ml-W4 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 must be dropped for federal purposes.
Line 5: If you check “Yes,” enter your date of hire (mo/day/year).
Line 6: Personal and dependent exemptions. The total number of exemptions you claim on the Ml-W4 may not exceed the number of exemptions you are entitled to claim when you file your Michigan individual income tax return. If you are married and you and your spouse are both employed, you both may not claim the same exemptions with each of your employers.
If you hold more than one job, you may not claim the same exemptions with more than one employer. If you claim the same exemptions at more than one job, your tax will be under withheld.
Line 7: You may designate additional withholding if you expect to owe more than the amount withheld.
Line 8: You may claim exemption from Michigan income tax withholding ONLY if you do not anticipate a Michigan income tax liability for the current year because all of the following exist: a) your employment is less than full time, b) your personal and dependent exemption allowance exceeds your annual compensation, c) you claimed exemption from federal withholding, d) you did not incur a Michigan income tax liability for the previous year. You may also claim exemption if your permanent home (domicile) is located in a Renaissance Zone. Members of flow-through entities may not claim exemption from nonresident flow-through withholding. For more information on Renaissance Zones call the Michigan Tele-Help System, 1-800-827-4000. Full-time students that do not satisfy all of the above requirements cannot claim exempt status.
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