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Michigan Cities Archived Income Tax Withholding Information
Withholding Formula (Effective Pay Period 12, 2011)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment (s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in step 1 to obtain the adjusted gross biweekly wages.
- 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.Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
- 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
- Apply the taxable income to the following guideline to calculate the Michigan city income tax withholding.
|1||$600 -||Flint, Lansing, and Pontiac|
|$750 -||Battle Creek|
|$600 -||Detroit, Grand Rapids|
|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|
|Grand Rapids||26/2010||1.5||0.75||DS, R|
- Note: City tax is mandatory unless otherwise stated.