Schedule W: Withholding Tax Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Schedule W reports Michigan income tax withheld for 2025 using information from W-2s, 1099s and other withholding documents. It also reports military pay, military retirement benefits and railroad retirement benefits, even if no Michigan tax was withheld. The completed s
Who files this form
If you had Michigan income tax withheld in 2025, complete Schedule W to claim that withholding on your Michigan Individual Income Tax Return (MI-1040), line 31.
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 that report 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, plus your spouse’s if filing jointly.
- Employer or payer names and identification numbers.
- Income amounts and Michigan income tax withheld.
- Your federal return’s taxable pension amount, if applicable.
- Forms 1099-R, RRB-1099 or RRB-1099-R for applicable military or railroad retirement benefits.
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 have them available if the Department of Treasury requests them.
How to file
Include your completed Schedule W with Form MI-1040. Schedule W is Attachment 13. Use the attachment numbers to arrange your forms in the correct order behind MI-1040.
Type or print in blue or black ink. If you need more space, include another Schedule W.
Add the Michigan withholding totals from lines 4 and 5. Enter the result on Schedule W, line 6, and carry it to MI-1040, line 31.
Common mistakes
- Leaving out a required Schedule W. 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 qualifying retirement benefits because no Michigan tax was withheld. Report military pay in Table 1 and military retirement benefits and taxable railroad retirement benefits, both Tier 1 and Tier 2, in Table 2.
- Forgetting Schedule W with an amended return prompted by a corrected W-2. The schedule is required in that situation.
Questions people ask
What income goes in Table 1, column D?
Enter wages, tips and other compensation from W-2 forms showing Michigan tax withheld. Enter military pay even if no Michigan tax was withheld.
What income goes in Table 2, column D?
Enter unemployment compensation, taxable pension from your federal return and other taxable income from 1099 forms showing Michigan tax withheld. Also enter military retirement benefits and railroad retirement benefits, both Tier 1 and Tier 2, even if no Michigan tax was withheld.
What if I run out of space?
Include another Schedule W. The main schedule has spaces for the Table 1 and Table 2 subtotals from additional schedules.
Where does my total withholding go?
Add lines 4 and 5, enter the total on Schedule W, line 6, and carry it to MI-1040, line 31.