Michigan Cities Income Tax Withholding Information
Additional Resources: |
Withholding Formula 
(Effective Pay Period 01, 2014)
- Subtract the nontaxable biweekly Thrift Savings Plan contributions 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 (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Determine the exemption allowance by applying the following guidelines and subtract this amount from the annual wages to obtain the taxable income.
Exemption Allowance = $1 x Number of Exemptions
1 $600 - Flint, Lansing, and Pontiac
$750 - Battle Creek
$600 - Detroit, Grand Rapids
$750 - Saginaw
- Apply the taxable income to the following guideline to calculate the Michigan city income tax withholding.
- Note: City tax is mandatory unless otherwise indicated.
- Divide the annual Michigan city income tax withholding by 26 to obtain the biweekly Michigan city income tax withholding.
Compute the City Income Tax Withholding For: |
By Multiplying the Annual Wages By: |
|||
|---|---|---|---|---|
City |
State/City Codes |
Resident Percentage |
Nonresident Percentage |
City Tax Status (Duty Station = DS Residence = R) |
Battle Creek |
26/0310 |
1.00 |
0.50 |
DS, R |
Detroit |
26/1260 |
|
|
DS, R |
Flint |
26/1730 |
1.00 |
0.50 |
DS, R |
Grand Rapids |
26/2010 |
1.50 |
0.75 |
DS, R |
Lansing |
26/2700 |
1.00 |
0.50 |
DS, R |
Pontiac |
26/4020 |
1.00 |
0.50 |
DS, R |
Saginaw |
26/4350 |
1.50 |
0.75 |
DS, R |