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ing to the Michigan instructions for Form 1040-MI, you must file a return if you owe tax, are due a refund amount, or your adjusted gross income (AGI) exceeds your exemption allowance; it is also recommended to file a Michigan state return if you filed for a federal return even if you do not owe Michigan tax.
For a taxpayer whose business activities are confined solely to Michigan, the tax base is allocated wholly to the state. A taxpayer that has business activities subject to tax within and without the state will apportion its tax base using a 100% sales factor.
When apportioning business income, the Constitutional concept of a unitary business applies.
Apportionment Percentage To compute the sales factor, divide the total sales in Michigan during the tax year by the total sales everywhere during the tax year.
MI-W4 Withholding Exemption Certificate 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.
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Common Michigan Income Tax Forms Instructions Form NumberForm Name MI-1040 Individual Income Tax Return MI-1040CR Homestead Property Tax Credit Claim 4884 Pension Schedule 4884 Worksheet Form 4884 Section D Worksheet6 more rows
Michigans Corporate Income Tax (CIT) is at a flat rate of 6%. The tax applies to C Corporations and any entity that elects to be taxed as a C corporation. Income is apportioned based 100% on the sales factor.
Schedule AMD (MI) is a form used by Michigan taxpayers to explain changes made when filing an amended state income tax return (MI Amend) for tax year 2023. It details the specific adjustments (MI Change) youre reporting on your amended return compared to your original filing.

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