FEDERAL Employees Withholding Certificate
OMB No. 1545-0074 2022
▶ Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.
▶ Give Form W-4 to your employer.
▶ Your withholding is subject to review by the IRS.
Step 1: Enter Personal Information
▶ Does your name match the
name on your social security
card? If not, to ensure you get
credit for your earnings, contact
SSA at 800-772-1213 or go to
www.ssa.gov.
TIP: Consider using the estimator at www.irs.gov/W4App to determine the most accurate withholding for the rest of the year if: you
are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs), deductions, or credits. Have your most recent pay stub(s) from this year available when using the estimator. At the beginning of next year, use the estimator again to recheck your withholding.
Complete Steps 2–4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.
Click here to Review Instructions, the worksheet, and tax tables
Step 2: Multiple Jobs or Spouse Works
Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.
Do only one of the following.
(a) Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step (and Steps 3–4). If
you or your spouse have self-employment income, use this option; or
(b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or
(c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This
option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the
higher paying job. Otherwise, (b) is more accurate . .
Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)
Step 3: Claim Dependents
If your total income will be $200,000 or less ($400,000 or less if married filing jointly):
Step 4 (optional): Other Adjustments
State of Michigan - Department of Treasury
This certificate is for Michigan income tax withholding purposes only.
EMPLOYEE: If you fail or refuse to file this form, your employer must withhold Michigan income tax from your wages without allowance for any exemptions.
INSTRUCTIONS TO EMPLOYEE’S
MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE (Form MI-W4)
You must submit a Michigan withholding exemption certificate (form MI-W4) to your employer on or before the date that employment begins. If you fail or refuse to submit this certificate, your employer must withhold tax from your compensation without allowance for any exemptions. Your employer is required to notify the Michigan Department of Treasury if you have claimed 10 or more personal or dependency exemptions or claimed that you are exempt from withholding.
You MUST provide a new MI-W4 to your employer within 10 days if your residency status changes or if your exemptions decrease because: a) your spouse, for whom you have been claiming an exemption, is divorced or legally separated from you or claims his/her own exemption(s) on a separate certificate, or b) a dependent no longer qualifies under the Internal Revenue Code.
Line 5: If you check “Yes,” enter your date of hire.
Line 6: Personal and dependency exemptions. The number of exemptions claimed here may not exceed the number of exemptions you are entitled to claim on a Michigan Individual Income Tax Return (Form MI-1040). Dependents include qualifying children and qualifying relatives under the Internal Revenue Code, even if your AGI exceeds the limits to claim federal tax credits for them.
- Do not claim the same exemptions more than once or tax will be under-withheld. Specifically, do not claim:
- Your personal exemption if someone else will claim you as their dependent.
- Your personal exemption with more than one employer at a time.
- Your spouse’s personal exemption if they claim it with their employer.
- Your dependency exemptions if someone else (for example, your spouse) is claiming them with their employer.
Line 7: You may designate additional withholding if you expect to owe more than the amount withheld.
Line 8a: You may claim exemption from Michigan income tax withholding if all of the following conditions are met:
- Your employment is intermittent, temporary, or less than full time;
- Your personal and dependency exemptions exceed your annual taxable compensation;
- You claimed exemption from federal withholding;
and
- You did not incur a Michigan income tax liability for the previous year.
Line 8b: Reasons wages might be exempt from withholding include:
- You are a nonresident spouse of military personnelstationed in Michigan
- You are a resident of one of the following reciprocal states while working in Michigan: Illinois, Indiana, Kentucky, Minnesota, Ohio, or Wisconsin
- You are a member of a Native American tribe that has a tax agreement with the State of Michigan and whose principal place of residence is within the designated agreement area
- You are an enrolled member of a federally- recognized tribe that does not have a tax agreement with the State of Michigan, you reside within that tribe’s Indian Country (as defined in 18 USC 1151), and compensation from this job will be earned within that Indian Country.
Line 8c:For questions about Renaissance Zones, contact your local assessor’s office.
Form CF-W-4 — EMPLOYEE’S WITHHOLDING CERTIFICATE
FOR MICHIGAN CITIES LEVYING AN INCOME TAX
Revised 12/02/2014
CALCULATE YOUR EXEMPTIONS
Fill out the information below, to add another city click on the "+" button at the bottom of this section to add another.
Choose which cities you live or work in:
If you need to add another city, click on the "+" botton on the right before moving on.
Your Withholding Exemptions
Nonresident City Exemptions
Step 5: Sign Here
Under penalties of perjury, I declare that this certificate, to the best of my knowledge and belief, is true, correct, and complete. (This form is not valid unless you sign it.)
