The information supplied on the Federal Form W-4 form is used to determine the amount of Federal income tax to withhold from your paychecks. Failure to submit a Form W-4 or submitting an invalid form will default your W4 form to a status of single with no adjustments. This will result in federal taxes being withheld from your paycheck.
Form W-4 needs to be completed only once unless there is a change in address, tax status, or you claim exempt from federal withholding. Employees who claim exempt on their Federal W-4 will be asked to complete a new Federal Form W-4 before February 15 of each calendar year.
Basic Instructions – Please also see the instructions on page 2 of the form along with the worksheets. The Tax Withholding Estimator and the About the Form W4 may provide helpful information for completing the Form W-4.
Step 1 – Personal information - complete name, social security number, address, and marital status. Employees who are married may select “married, but withhold at higher Single rate.”
Step 2 - Multiple Jobs or Spouse Works – Complete this section if you hold more than one job or are married filing jointly and your spouse also works. Only complete this section if it applies to you. Otherwise leave this section blank.
Step 3 – Claim Dependents - Enter dependent information as instructed and put the total on line 3. Complete this section only if it applies to you.
Step 4 - Other Adjustments – a. enter other income; b. enter other deductions (use worksheet on page 3); c. enter extra withholding. Complete this section only if it applies to you.
Step 5 - Sign and Date
The information supplied on the MI-W4 form is used to determine the amount of Michigan income tax to withhold from your paychecks. Failure to submit a MI-W4 will result in Michigan income tax being withheld without allowance for any exemptions resulting in the highest amount being withheld from your check.
The MI-W4 needs to be completed only once unless there is a change in residency status or the number of exemptions you may claim.
Basic Instructions – Please also see the instructions at the bottom of the form
Boxes 1-5 – complete with social security number, birth date, name, address, driver’s license number, and date of hire (if newly hired employee).
Line 6 – Enter the number of personal and dependent exemptions you are claiming. The total number of exemptions you claim on the MI-W4 may not exceed the number of exemptions you are entitled to claim when you file your Michigan individual income tax return. (Student employees are advised to discuss what they should claim for exemptions with their parents as their parents may claim them as a dependent.)
Line 7 – This line is optional and allows you to specify a dollar amount to be withheld from each paycheck in addition to what will be withheld based on the exemptions claimed on Line 6.
Line 8 – There are two situations under which employees may be eligible to claim an exemption from Michigan Income Tax Withholding:
- Non-residents of Michigan who are legal residents of a reciprocal state - only Illinois, Indiana, Kentucky, Minnesota, Ohio, and Wisconsin. If this situation describes you, please also complete the Certificate of Non-Residency and submit to Human Resources.
- Employees not meeting the criteria stated above must meet all of the conditions listed in the instructions on line 8:
- Employment is less than full-time
- Personal and dependent exemption allowance exceeds annual compensation
- Also claiming exemption from federal withholding
- Did not incur a Michigan income tax liability in previous year
Box 9 – Sign and date as indicated.
Boxes 10 & 11 – no need for the employee or the hiring department to complete these boxes.