Michigan Withholding Tax Schedule

Withholding Tax Schedule
2023  Michigan Withholding Tax Schedule
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Schedule W

Michigan Department of Treasury (Rev. 02-23), Page 1

2023 MICHIGAN Withholding Tax Schedule
Issued under authority of Public Act 281 of 1967, as amended.

Attachment 13

Type or print in blue or black ink.

INSTRUCTIONS: If you had Michigan income tax withheld in 2023, you must complete a Withholding Tax Schedule (Schedule W) to claim the
withholding on your Individual Income Tax Return (MI-1040, line 30). Report military pay in Table 1 and military retirement benefits and taxable railroad
retirement benefits (both Tier 1 and Tier 2) in Table 2 even if no Michigan tax was withheld. Include your completed Schedule W with Form MI-1040.
See complete instructions on page 2 of this form. If you need additional space, include another Schedule W.
1. Filer’s First Name

M.I.

Last Name

2. Filer’s Full Social Security No. (Example: 123-45-6789)

If a Joint Return, Spouse’s First Name

M.I.

Last Name

3. Spouse’s Full Social Security No. (Example: 123-45-6789)

TABLE 1: MICHIGAN TAX WITHHELD OR MILITARY PAY REPORTED ON W-2, W-2G or CORRECTED W-2 FORMS
A
B
C
D
E
Enter “X” for:
Filer or Spouse

Employer’s identification number
(Example: 38-1234567)

Box c — Employer’s name

Box 1 — Wages, tips,
other compensation

Box 17 — Michigan
income tax withheld

00

00

00

00

00

00

00

00

00

00

Enter Table 1 Subtotal from additional Schedule W forms (if applicable).......................................................

00

4. SUBTOTAL. Enter total of Table 1, column E. ............................................................................... 4.

00

TABLE 2: MICHIGAN TAX WITHHELD OR MILITARY RETIREMENT BENEFITS AND RAILROAD RETIREMENT
BENEFITS (BOTH TIER 1 AND TIER 2) REPORTED ON 1099 FORMS
A
B
C
D
E
Enter “X” for:
Filer or Spouse

Payer’s federal identification
number (Example: 38-1234567)

Payer’s name

Taxable pension distribution,
misc. income, etc. (see inst.)

Michigan income
tax withheld

00

00

00

00

00

00

00

00

00

00

Enter Table 2 Subtotal from additional Schedule W forms (if applicable).......................................................

00

5. SUBTOTAL. Enter total of Table 2, column E. ............................................................................... 5.

00

6. TOTAL. Add lines 4 and 5. Enter here and carry to MI-1040, line 30............................................. 6.

00

+ 0000

2023 57 01 27 3

2023 Schedule W, Page 2

Instructions for Schedule W
Withholding Tax Schedule
Schedule W is designed to report State of Michigan income
tax withholding. Schedule W enables us to process your
individual income tax return more efficiently.
Include the completed Schedule W with your return. An
attachment number is listed in the upper right corner to help
you assemble your forms in the correct order behind your
Individual Income Tax Return (MI-1040).
If a Schedule W is not included 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 amended return 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
MI-1040, line 18.

+ 0000

2023 57 02 27 1

Completing the Withholding Tables
Lines not listed are explained on the form.
Complete the withholding tables using information from
your W-2 and 1099 forms, and any other documents that
report Michigan tax withheld. If you need additional space,
include another Schedule W.
Table 1 Column D: Enter wages, tips, and other
compensation from W-2 forms from which Michigan tax was
withheld. Exception: Enter military pay even if no Michigan
tax was withheld.
Table 2 Column D: Enter unemployment compensation,
taxable pension from your federal return, and any other
taxable income from any 1099 forms from which Michigan
tax was withheld. Exception: Enter military retirement
benefits and railroad retirement benefits (both Tier 1 and
Tier 2) from 1099-R, RRB-1099 and/or RRB-1099-R forms,
even if no Michigan tax was withheld.
Line 6: Total. Enter total of line 4 from Table 1 and line 5
from Table 2. Carry the total to Form MI-1040, line 30.