MI-1041 Schedule W: Fiduciary Withholding Tax Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
The 2025 Michigan MI-1041 Schedule W reports Michigan fiduciary income tax withheld on income of an estate or trust. It lists each payer, income amount, and Michigan tax withheld, with the total carried to Form MI-1041, line 20.
Who files this form
If Michigan fiduciary income tax was withheld in 2025, complete MI-1041 Schedule W to claim that withholding on Form MI-1041, line 20.
Withholding on income of a trust or estate must be claimed by the trust or estate, not by a beneficiary.
What you'll need
Have these ready:
- The estate or trust’s name and Federal Employer Identification Number (FEIN).
- W-2s, 1099s, and any other documents reporting Michigan tax withheld.
- Each payer’s federal identification number and name, the income amount, and the Michigan income tax withheld.
Include all supporting withholding documents with Form MI-1041 and the completed Schedule W.
How to file
- Type or print in blue or black ink.
- Enter the estate or trust’s name and FEIN.
- Complete Table 1 using W-2s, 1099s, and other documents reporting Michigan tax withheld.
- Add the Michigan income tax withheld in column D. Enter the total on Schedule W, line 3, and carry it to MI-1041, line 20.
- Include the completed Schedule W and all supporting withholding documents with Form MI-1041.
- If you need more space, include another MI-1041 Schedule W.
Common mistakes
- Leaving out Schedule W when claiming withholding. This may delay processing of the return.
- Claiming the withholding on a beneficiary’s return. Withholding on trust or estate income must be claimed by the trust or estate.
- Leaving out supporting withholding documents. Include them with Form MI-1041 and the completed Schedule W.
Questions people ask
What is MI-1041 Schedule W used for?
It reports Michigan fiduciary income tax withholding so it can be claimed on Form MI-1041, line 20.
Can a beneficiary claim withholding from trust or estate income?
No. The trust or estate must claim that withholding.
What if I need more rows for withholding entries?
Include another copy of MI-1041 Schedule W.
Where does the total withholding go?
Add column D, enter the total on Schedule W, line 3, and carry it to MI-1041, line 20.
How can a fiduciary notify a pension administrator about withholding?
A fiduciary may provide Form MI W-4P to notify pension administrators of the correct amount of Michigan income tax, if any, to withhold from pension or annuity distributions made to the trust or estate.