Michigan Department of Treasury Edition MI-W4 (Rev. 12-20) 2 pages Michigan

Form MI-W4 — Employee's Michigan Withholding Exemption Certificate

The Michigan Department of Treasury form that tells your employer how many exemptions to allow when withholding Michigan income tax.

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Form MI-W4 · Employee's Michigan Withholding Exemption Certificate
The official Michigan Department of Treasury form, edition MI-W4 (Rev. 12-20) — blank
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Form MI-W4 (2020) Employee's Michigan Withholding Exemption Certificate — page 1 of 2
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Form MI-W4 (2020) Employee's Michigan Withholding Exemption Certificate — page 2 of 2
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Fill this form online Blank PDF from Michigan Department of Treasury

What is Form MI-W4?

Form MI-W4, the Employee's Michigan Withholding Exemption Certificate, is how Michigan employees tell their employer how much state income tax to withhold. It's issued by the Michigan Department of Treasury under P.A. 281 of 1967, and the current edition is Rev. 12-20. The federal Form W-4 covers only federal tax, so Michigan needs its own certificate.

The MI-W4 is shorter than many state forms. Instead of allowances worked out from worksheets, you enter the number of personal and dependency exemptions you are entitled to on your Michigan return, any extra amount per pay, or the reason you are exempt from Michigan withholding — for example because you live in a reciprocal state such as Ohio or Indiana. If you don't file one, the form says your employer must withhold without allowing any exemptions.

FileIt lets you fill out the MI-W4 online in a guided form. It pre-fills your name, date of birth and address from the People records in your vault, and prints your answers into Treasury's official PDF, with the employer section ready for your employer's details. The finished form is saved in your vault and can be sent for e-signature. FileIt never submits anything to Treasury or your employer — you give the form to your employer yourself.

Who fills it
The employee (lines 1–9). The employer completes lines 10–11 and its contact details.
Given to
Your employer, on or before the date your employment begins.
When
When you start a job, and within 10 days if your residency status changes or your exemptions decrease.
Signatures
The employee signs line 9 under penalty of perjury.
Edition
MI-W4 (Rev. 12-20).
Cost
Free to fill out on any FileIt account.

Who needs to fill out Form MI-W4?

  • New employees whose pay is subject to Michigan income tax withholding.
  • Existing employees who want to change the number of exemptions or add extra withholding.
  • Residents of Illinois, Indiana, Kentucky, Minnesota, Ohio or Wisconsin who work in Michigan, since the instructions list these reciprocal states as a reason wages may be exempt.
  • Nonresident spouses of military personnel stationed in Michigan.
  • Members of Native American tribes covered by the exemption conditions in the instructions.
  • People whose permanent home is in a Renaissance Zone.
  • Part-time or temporary workers who meet all four conditions for line 8a.

When to use Form MI-W4

  • On or before your first day of work with a Michigan employer.
  • Within 10 days if your residency status changes — the instructions say you MUST provide a new MI-W4.
  • Within 10 days if your exemptions decrease, for example because you divorce or legally separate, your spouse starts claiming their own exemption, or a dependent no longer qualifies.
  • When you have a new dependent or otherwise become entitled to more exemptions.
  • When you expect to owe more than is being withheld and want to add an amount on line 7.

What you need before you start

  • Your full Social Security number and date of birth.
  • Your name, home address, and your driver's license or state ID number.
  • Your date of hire, if you are a new employee.
  • The number of personal and dependency exemptions you can claim on your MI-1040 (yourself, your spouse and your dependents).
  • Whether your spouse or anyone else is already claiming any of those exemptions with their employer.
  • If you're exempt: the reason, such as your reciprocal state of residence or the name of your Renaissance Zone.
  • For the employer section: the employer's name, FEIN, address and a contact person and phone number.

What’s on Form MI-W4

The 2020 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Employee:

  1. Lines 1–5: Your detailsEmployee
  2. Lines 6–7: Exemptions and additional withholdingEmployee
  3. Line 8: Exemption from withholdingEmployee
  4. Line 9: SignatureEmployee
  5. Lines 10–11: EmployerEmployer

How to fill out Form MI-W4, step by step

1 Lines 1–4: Social Security number, date of birth, name and ID

Enter your full Social Security number, your date of birth, your name (first, middle initial, last) and your driver's license or state ID number, followed by your home address, city, state and ZIP code.

FileIt pre-fills your name, date of birth and address from the person's record in your vault. Your SSN and license number are treated as sensitive and stored encrypted.

2 Line 5: Are you a new employee?

Check Yes or No. If you check Yes, enter your date of hire in mm/dd/yyyy format. Employers use this for Michigan's new hire reporting.

3 Line 6: Personal and dependent exemptions

Enter the number of exemptions you are claiming. It may not exceed what you can claim on your Michigan Individual Income Tax Return (MI-1040). The instructions say dependents include qualifying children and qualifying relatives under the Internal Revenue Code, even if your AGI is too high to claim federal credits for them.

Don't double-claim: not your own exemption if someone else claims you as a dependent or you already claim it with another employer, not your spouse's if they claim it with their employer, and not dependents your spouse is claiming at work. Claiming 10 or more means your employer must send a copy of the form to Treasury.

4 Line 7: Additional amount per pay

If your employer agrees, you can have an extra amount deducted from each pay. The box is followed by a printed ".00", so enter whole dollars. The instructions suggest this if you expect to owe more than is withheld.

5 Line 8a: No Michigan income tax liability expected

You may claim exemption under 8a only if all four 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 had no Michigan income tax liability for the previous year.

6 Line 8b: Wages are exempt from withholding

Check this and explain why. The instructions list examples: you're a nonresident spouse of military personnel stationed in Michigan; you're a resident of a reciprocal state (Illinois, Indiana, Kentucky, Minnesota, Ohio or Wisconsin) working in Michigan; you're a member of a Native American tribe with a tax agreement with Michigan and live in the agreement area; or you're an enrolled member of a federally recognized tribe without an agreement, living and earning this pay within that tribe's Indian Country.

7 Line 8c: Renaissance Zone

Check this if your permanent home (domicile) is in a Renaissance Zone, and write the zone's name. The instructions suggest contacting your local assessor's office if you have questions about Renaissance Zones.

8 Line 9: Signature and date

You certify under penalty of perjury that your exemptions don't exceed what you are allowed, and if you claim exemption, that you don't expect a Michigan income tax liability this year. FileIt prints the date; you sign by hand or by e-signature. Keep a copy for your records, as the form reminds you.

9 Lines 10–11: Employer section

The employer enters its name, federal employer identification number, address and a contact person and phone number. The instructions to the employer say to keep a copy, report all new hires to the State of Michigan, and send a copy to Treasury if you claim 10 or more exemptions or claim exemption from withholding.

Common mistakes to avoid

  • Claiming the same exemptions as your spouse at their job — the instructions say this leads to under-withholding.
  • Claiming your own exemption when someone else claims you as a dependent, or at two employers at once.
  • Claiming 8a without meeting all four conditions, including having claimed exemption from federal withholding.
  • Checking 8b without writing the explanation, or 8c without naming the Renaissance Zone.
  • Entering cents on line 7 — the form already prints ".00" after the box.
  • Forgetting to file a new MI-W4 within 10 days after moving out of state, a divorce or a dependent no longer qualifying.

After you fill it out

Sign the MI-W4 and give it to your employer on or before your first day. Your employer keeps it, and sends a copy to Michigan Treasury only when you claim 10 or more exemptions or exemption from withholding.

Keep a copy for your records, as the form asks. FileIt saves the finished PDF in the person's folder in your vault.

Check your pay stubs to confirm Michigan tax is being withheld as you expect, and fill out a new MI-W4 promptly when your residency or exemptions change.

Fill out Form MI-W4 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 28 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Michigan Department of Treasury form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form MI-W4 now — it’s free

Form MI-W4: frequently asked questions

What is the MI-W4 form?

The MI-W4 is the Employee's Michigan Withholding Exemption Certificate. It tells your employer how many personal and dependency exemptions to allow when withholding Michigan income tax, any extra amount to withhold, or why you're exempt.

Can I fill out the MI-W4 online?

Yes. FileIt lets you fill out the MI-W4 online free and prints your answers into Michigan Treasury's official PDF. You can download it, print it, or send it for e-signature before giving it to your employer.

Where do I send my MI-W4?

Give it to your employer, not to Treasury. Your employer sends a copy to the Michigan Department of Treasury only if you claim 10 or more exemptions or claim exemption from withholding. FileIt doesn't submit it for you.

What happens if I don't submit an MI-W4?

The form says your employer must withhold Michigan income tax from your wages without allowance for any exemptions, which usually means more tax is withheld.

How many exemptions should I claim on the MI-W4?

No more than you can claim on your MI-1040 — typically yourself, your spouse and your dependents, as long as nobody else claims them with their employer. It's a count, not a dollar amount.

I live in Ohio but work in Michigan. Do I need Michigan withholding?

The instructions list residents of Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin working in Michigan as a reason wages may be exempt. You would check line 8b and explain, for example "Resident of Ohio (reciprocal state)".

When do I need to file a new MI-W4?

Within 10 days if your residency status changes or your exemptions decrease, for example after a divorce or when a dependent no longer qualifies. You can also file a new one whenever you want to change your withholding.

Is Rev. 12-20 the current MI-W4?

Rev. 12-20 is the MI-W4 that Michigan Treasury links on its 2026 withholding tax forms page, and it's the official PDF FileIt fills.

Official sources

FileIt is not affiliated with or endorsed by Michigan Department of Treasury or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.

Fill out Form MI-W4 online