Schedule W: Withholding Tax Schedule (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Michigan Schedule W reports Michigan income tax withheld for 2024 using information from W-2s, 1099s, and other withholding documents. It also reports military pay, military retirement benefits, and taxable railroad retirement benefits even if no Michigan tax was withheld. The sc
Who files this form
If you had Michigan income tax withheld in 2024, complete Schedule W to claim that withholding on Form MI-1040, line 30. Include Schedule W with your return.
You must also report these payments even if no Michigan tax was withheld:
- Military pay in Table 1.
- Military retirement benefits and taxable railroad retirement benefits, both Tier 1 and Tier 2, in Table 2.
If you are filing an amended return because you received a corrected W-2, you must complete Schedule W.
What you'll need
Use your W-2 and 1099 forms, plus any other documents reporting Michigan tax withheld, to complete the tables. Table 1 also covers W-2G and corrected W-2 forms.
Have these details available:
- Your name and full Social Security number, and your spouse’s if filing jointly.
- Employer or payer names and identification numbers.
- Income amounts and Michigan income tax withheld.
- Taxable pension amounts from your federal return, if applicable.
- Forms 1099-R, RRB-1099 or RRB-1099-R reporting military retirement or railroad retirement benefits, if applicable.
Use these records to prepare Schedule W, but do not submit W-2 or 1099 forms with your return. Keep copies of your W-2s with your tax records for six years and make them available if Treasury requests them.
How to file
- Type or print in blue or black ink. Enter your identifying information and your spouse’s information if filing jointly.
- Complete Table 1 for Michigan withholding or military pay reported on W-2, W-2G or corrected W-2 forms. Mark whether each entry belongs to the filer or spouse.
- Complete Table 2 for Michigan withholding reported on 1099 forms, including applicable income amounts. Include military retirement and railroad retirement benefits even if no Michigan tax was withheld.
- Add each table’s Michigan withholding amounts in column E. Enter the subtotals on lines 4 and 5.
- Add lines 4 and 5 on line 6. Carry that total to Form MI-1040, line 30.
- Include the completed Schedule W with Form MI-1040. Use its attachment number, 13, to help arrange it behind the return.
If you need more space, include another Schedule W and enter its table subtotals in the spaces provided.
Common mistakes
- Leaving out Schedule W when required. This will delay processing of your return.
- Submitting W-2 or 1099 forms with your return. The instructions say not to submit them.
- Omitting military pay or retirement benefits because no Michigan tax was withheld. Report military pay in Table 1, and military retirement and railroad retirement benefits in Table 2, as directed.
- Skipping Schedule W on an amended return prompted by a corrected W-2. Schedule W is required in that situation.
- Forgetting to transfer the total. Carry Schedule W, line 6, to Form MI-1040, line 30.
Questions people ask
What if I run out of room?
Include another Schedule W. Enter the additional schedules’ Table 1 and Table 2 subtotals in the spaces provided.
Should I attach my W-2s and 1099s?
No. Include the completed Schedule W instead. Keep copies of your W-2s with your tax records for six years and have them available if Treasury requests them.
Where does my total Michigan withholding go?
Add lines 4 and 5 and enter the total on Schedule W, line 6. Carry that amount to Form MI-1040, line 30.
What if I am a Michigan resident who paid income tax outside Michigan?
The form directs Michigan residents who paid income tax to a governmental unit outside Michigan to see the instructions for MI-1040, line 18.