Michigan State Tax Guide

State tax registration guide for Michigan.

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Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit. 

 

REQUIRED REGISTRATION

  • Unemployment Insurance: Michigan Unemployment Insurance Agency

  • Income Tax Withholding: Michigan Department of Treasury

 

REQUIRED INFORMATION

  • SIT ID # (format: XX-XXXXXXX)

  • SIT payment frequency

  • SUI ID # (format: XXXXXXXXXX)

  • Current year SUI rate


Required Client Information for Localities in Michigan:

  • Grand Rapids/Kent Withholding ID # (format: XX-XXXXXXXW).

Note: Regardless of the locality, all other Local Michigan Withholding taxes have the same ID # as SIT without the dash (listed above).

 

REGISTERING FOR STATE UNEMPLOYMENT AND INCOME TAX

Register for both unemployment insurance and income tax withholding here.


TIP:

Future-date registration is possible for this state's unemployment insurance and income tax withholding!

Once registered, you will receive an Unemployment Account Number (UI) (called “MI UIA Account Number”), Unemployment Rate (%) and Withholding Tax Account Number (WH) (“MI withholding ID”) which you will need to enter into Namely Payroll under Company > Tax screen (UI & WH tax).  

If you've run payroll in Michigan previously you'll find your 10 digit (XXXXXX XXX) MI UIA Account number on notices that you have received from the agency. 

If you've run payroll in the past in Michigan you can find your 9 digit (XX-XXXXXXX) MI withholding ID on notices you've received from the Department of Treasury. 

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.

 

STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during Onboarding, or if you need to send W-4s to employees who need to make withholding adjustments. 

TIP:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 


Form Name: MI-4

Accepts Federal W-4: No

Comments: Employers must obtain Form MI-W4, Employee's Michigan Withholding Exemption Certificate, from each employee to establish the number of personal and dependency exemptions claimed. This number cannot be more than the amount claimed on the employee's federal income tax return.

The federal Form W-4, Employee's Withholding Allowance Certificate, cannot be used because Michigan does not allow the additional withholding allowances for large itemized deductions or the special withholding allowance permitted in federal filing.

If an employee does not supply Form MI-W4, the employer must withhold on the basis of no exemptions.

 

PAYROLL + TAX FACTS

Refer to this document for more information: 2022-2023 Federal and State: Payroll and Tax Fact Sheet.