Michigan Schedule W - Withholding Tax Schedule Instructions

Schedule W is designed to report State of Michigan and Michigan city income tax withholding. Schedule W is imaged to enable us to process your individual income tax return more efficiently.

Attach the completed Schedule to your return. An attachment number is listed in the upper right corner to help you assemble your form in the correct order behind your MI-1040 Individual Income Tax Return. If a Schedule W is not attached when required, the processing of your return will be delayed. Do not submit W-2 and/or 1099 forms with your return. If you are filing an MI-1040X because you received a corrected W-2 you must complete a Schedule W. Keep copies of your W-2s with your tax records for six years and have them available if requested by the Department of Treasury.

Michigan Residents. If you paid income tax to a governmental unit outside of Michigan, see instructions for Schedule 2, line 5.

Completing the Withholding Tables 

Complete the withholding tables using information from your W-2, 1099 and 4119 forms, and any other documents that contain Michigan tax withheld. If you need additional space, attach another Schedule W.

Column D 

Table 1: From W-2s, enter wages, tips, military pay, and other compensation.

Table 2: From 1099 or 4119 forms, or other withholding documents, enter unemployment compensation, taxable interest, ordinary dividends, miscellaneous income, bartering, taxable pension distributions in excess of contributions, state and local income tax refunds, credits or offsets, rents, royalties, and/or other taxable income from which Michigan tax was withheld.

Column F 

Table 1: Enter city income tax withheld from Michigan cities only.

Line 1: SUBTOTAL. Enter total of Table 1, columns E and F.

Table 2: Enter Distribution Code from your 1099-R (if applicable).

Line 1: Subtotal. Enter the total of Table 1, columns E and F. Carry total from Table 1, column F, to the City Income Tax Worksheet in the MI-1040 Instruction Booklet. If you have no entries for Table 2, carry the amount from line 1, Column E, to line 3.

Line 2: SUBTOTAL. Enter total of Table 2, column E.

Line 3: Total. Enter total of line 1 from Table 1 and line 2 from Table 2 on line 3 and carry total to Form MI-1040, line 31.