Mich. Admin. Code R. 206.24 - Withholding exemption certificate

Rule 24.

(1) Every employee shall file a signed employee's Michigan withholding exemption certificate, form MI-W4, with his or her employer. The number of personal and dependency exemptions claimed on the MI-W4 shall not exceed the number of personal and dependency exemptions the employee is entitled to claim on his or her individual income tax return.If married, and the employee and his or her spouse are both employed, they shall not claim the same personal and dependency exemptions with their employers at the same time. If a person is unmarried and holds more than 1 job, the person shall not claim the same exemption with more than 1 employer at the same time.

(2) An employee may claim exemption from Michigan income tax withholding, which shall be renewed annually, if all of the following conditions exist:

(a) He claimed exemption from federal income tax withholding.

(b) He did not incur a Michigan income tax liability for the previous year.

(c) He does not anticipate a Michigan income tax liability for the current year because his employment is less than full time, intermittent, or temporary, and his personal and dependency exemptions will exceed his annual compensation.

(3) An employee shall file a new certificate within 10 days if the number of exemptions previously claimed decreases because:

(a) The spouse for whom the employee has been claiming exemption is divorced or legally separated, or claims her or his own exemption on a separate certificate.

(b) The employee finds that a dependent claimed as an exemption on the certificate must be dropped for federal purposes.

(4) The death of a spouse or a dependent does not affect the employee's withholding until the following year.

(5) If an employee fails or refuses to furnish an exemption certificate, the employer shall withhold tax from the employee's total compensation without allowance for any exemptions.

Notes

Mich. Admin. Code R. 206.24

1979 AC