Mich. Admin. Code R 206.24 — Withholding exemption certificate

Rule 24. (1) Every employee shall file a signed employee's Michigan
withholding exemption certificate, form MI-W4, with his or her employer. The number
of personal and dependency exemptions claime d on the MI-W4 shall not exceed the
number of personal and dependency exemptions the
employee is entitled to claim on his or her individual income tax return.If married,
and the employee and his or her spouse are both employed, they shall not claim the
same personal and dependency exemptions with their employers at the same time. If
a person is unmarried and holds more than 1 job, the person shall not claim the same
exemption with more than 1 employer at the same time.
(2) An employee may claim exemption f r o m M i c h i g a n i n c o m e t a x
withholding, which shall be rene wed annually, if all of the following conditions
exist:
(a) He claimed exemption from federal income tax withholding.
(b) He did not incur a Michigan income tax liability for the previous year.
(c) He does not anticipate a Michigan income tax liability for the current year
because his employment is less than full time, intermittent, or temporary, and his
personal and dependency exemptions will exceed his annual compensation.
(3) An employee shall file a new certificate within 10 days if the number of
exemptions previously claimed decreases because:
(a) The spouse for whom the employee ha s been claiming exemption is
divorced or legally separated, or claims her or his own exemption on a separate
certificate.
(b) The employee finds that a dependent claimed as an exemption on the
certificate must be dropped for federal purposes.

(4) The death of a spouse or a depende nt does not affect the employee's
withholding until the following year.
(5) If an employee fails or refuses to furnish an exemption certificate, the
employer shall withhold tax from the employee's total compensation without
allowance for any exemptions.