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Yes, the Michigan Department of Treasury mandates the filing of the W2 Forms only if there is a state tax withholding.
The exemption amount is $5,400 per year times the number of personal and dependency exemptions allowed under Part 1 of the Michigan Income Tax Act. An employee may not claim more exemptions on the MI-W4 than can be claimed on the employees Michigan income tax return.
A single filer with no children should claim a maximum of 1 allowance, while a married couple with one source of income should file a joint return with 2 allowances. You can also claim your children as dependents if you support them financially and theyre not past the age of 19.
Taxpayers required to make estimated payments may owe penalty and interest for underpayment, late payment, or for failing to make estimated tax payments. Use the Michigan Underpayment of Estimated Income Tax Form MI-2210 to compute penalty and interest.
If your adjusted gross income (AGI) from your federal 1040 is greater than your Michigan personal exemption allowance ($5,400 in 2023), then you should complete an MI-1040 and all applicable Michigan forms.
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Under MCL 206.703(14), employers must submit to Treasury a copy of any MI-W4 received from employees who: Claim ten or more exemptions, or Claim exempt from withholding tax.
You may only claim one special exemption per person if it applies to you, your spouse, and your dependents; the special exemption allowance is $3,100. NOTE: For the 2023 tax year, the exemption allowances for the personal and stillbirth exemptions are $5,400.
Line 9a: Enter the number of exemptions you claimed on your U.S. Form 1040 or 1040A. These exemptions are for you, your spouse (if filing jointly), and your dependents. Multiply the number of exemptions by your exemption allowance of $3,950 and enter that amount in the box.

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