EMPLOYEE'S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE
MI-W4
STATE OF MICHIGAN - DEPARTMENT OF TREASURY
(Rev. 08-11)
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.
1. Social Security Number
2. Date of Birth
Issued under P.A. 281 of 1967.
3. Type or Print Your First Name, Middle Initial and Last Name
4. Driver's License Number or State ID
Home Address (No., Street, P.O. Box or Rural Route)
5. Are you a new employee?
Yes
If Yes, enter date of hire . . . .
City or Town
State
ZIP Code
No
Enter the number of personal and dependent exemptions you are claiming
6.
6.
Additional amount you want deducted from each pay
7.
$
.00
(if employer agrees)
7.
8.
I claim exemption from withholding because (does not apply to nonresident members of flow-through entities - 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:
Under penalty of perjury, I certify that the number of withholding exemptions claimed on this certificate does not
If you fail or refuse to file this form, your
exceed the number to which I am entitled. If claiming exemption from withholding, I certify that I anticipate that I
will not incur a Michigan income tax liability for this year.
employer must withhold Michigan income tax
from your wages without allowance for any
9. Employee's Signature
Date
exemptions. Keep a copy of this form for your
records.
Employer: Complete lines 10 and 11 before sending to the Michigan Department of Treasury.
INSTRUCTIONS TO EMPLOYER:
10. Employer's Name, Address, Phone No. and Name of Contact Person
Employers must report all new hires to the State
of Michigan. Keep a copy of this certificate with
Black River Farm and Ranch
your records. If the employee claims 10 or more
5040 Sheridan Line Road
personal and dependent exemptions or claims a
Croswell, MI 48422
status
exempting
the
employee
from
withholding, you must file their original MI-W4
11.
Federal Employer Identification Number
810-679-2505
form with the Michigan Department of Treasury.
Mail to: New Hire Operations Center, P.O. Box
38-221383
85010; Lansing, MI 48908-5010.
INSTRUCTIONS TO EMPLOYEE
You must submit a Michigan withholding exemption
If you hold more than one job, you may not claim the same
certificate (form MI-W4) to your employer on or before the date
exemptions with more than one employer. If you claim the
that employment begins. If you fail or refuse to submit this
same exemptions at more than one job, your tax will be under
certificate, your employer must withhold tax from your
withheld.
compensation without allowance for any exemptions. Your
employer is required to notify the Michigan Department of
Line 7: You may designate additional withholding if you expect
Treasury if you have claimed 10 or more personal and
to owe more than the amount withheld.
dependent exemptions or claimed a status which exempts you
from withholding.
Line 8: You may claim exemption from Michigan income tax
withholding ONLY if you do not anticipate a Michigan income
You MUST file a new MI-W4 within 10 days if your residency
tax liability for the current year because all of the following
status changes or if your exemptions decrease because: a)
your spouse, for whom you have been claiming an exemption,
exist:
a) your employment is less than full time, b) your
is divorced or legally separated from you or claims his/her own
personal and dependent exemption allowance exceeds your
exemption(s) on a separate certificate, or b) a dependent must
annual compensation, c) you claimed exemption from federal
be dropped for federal purposes.
withholding, d) you did not incur a Michigan income tax liability
for the previous year. You may also claim exemption if your
Line 5: If you check "Yes," enter your date of hire
permanent home (domicile) is located in a Renaissance Zone
(mo/day/year).
or you are a non-resident spouse of military personnel
stationed in Michigan. Members of flow-through entities may
Line 6: Personal and dependent exemptions. The total number
not
claim
exemption
from
nonresident
flow-through
of exemptions you claim on the MI-W4 may not exceed the
withholding. For more information on Renaissance Zones call
number of exemptions you are entitled to claim when you file
(517) 636-4486. Full-time students that do not satisfy all of the
your Michigan individual income tax return.
above requirements cannot claim exempt status.
If you are married and you and your spouse are both
employed, you both may not claim the same exemptions with
Visit the Treasury Web site at:
each of your employers.