Michigan Cities Archived Income Tax Withholding Information

Additional Resources:

TAXES 11-26, Michigan Cities Income Tax Withholding

Withholding Formula Arrow Left(Effective Pay Period 12, 2011)Arrow Right

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment Left Arrow(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions)Right Arrow from the amount computed in step 1 to obtain the adjusted gross biweekly wages.
  3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computer in Step 2 to obtain the adjusted gross biweekly wages.
  4. 4.Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the annual wages to obtain the taxable income.

    Exemption Allowance = $1 x Number of Exemptions
  6. 1 $600 - Flint, Lansing, and Pontiac
      $750 - Battle Creek
      $600 - Detroit, Grand Rapids
      $750 - Saginaw
  7. Apply the taxable income to the following guideline to calculate the Michigan city income tax withholding.
  8. Compute the City Income Tax Withholding For: By Multiplying the
    Taxable Income By:
    City State/City Code Resident Percentage Nonresident Percentage City Tax Status (Duty Station=DS Residence=R)
    Battle Creek 26/0310 1.0 0.50 DS, R
    Detroit 26/1260 2.5 1.25 DS, R
    Flint 26/1730 1.0 0.50 DS, R
    Grand Rapids 26/2010 1.5 0.75 DS, R
    Lansing 26/2700 1.0 0.50 DS, R
    Pontiac 26/4020 1.0 0.50 DS, R
    Saginaw 26/4350 1.5 0.75 DS, R
  9. Divide the annual Michigan city income tax withholding by 26 to obtain the biweekly Michigan city income tax withholding.