See Also: 2021 Withholding Tax Forms
If you received a Letter of Inquiry Regarding Annual Return for the return period of 2021, visit Michigan Treasury Online (MTO) to file or access the 2021 Sales, Use and Withholding Taxes Annual Return fillable form.
Fillable Forms Disclaimer
Many tax forms can now be completed on-line for printing and mailing. Currently, there is no computation, validation, or verification of the
information you enter, and you are still responsible for entering all required information. Instructions may require some information to be handwritten on the form (signatures, for example).
Please make sure to enter the FEIN of the business in the appropriate field and forms, do not enter a personal social security number.
For security reasons, you should press the "Reset Form" button after printing your completed form to clear your personal data. This button is located on the top of right corner of the form.
446 | 2022 Michigan Income Tax Withholding Guide |
446-T | 2022 Michigan Income Tax Withholding Tables |
4927-T | Michigan Pension and Retirement Payments Withholding Tables |
4927-SSA | Withholding Tables for Pension and Retirement Payments from a Governmental Entity and Exempt from Social Security |
4927-SSA (born after 1952) | Withholding Tables for Pension and Retirement Payments from a Government Entity, Exempt from Social Security, Paid to Recipient Born After 1952 Upon Reaching Age 62 |
5080 | 2022 Sales, Use and Withholding Taxes Monthly/Quarterly Return |
5081 | 2022 Sales, Use and Withholding Taxes Annual Return |
5082 | 2022 Sales, Use and Withholding Taxes Amended Annual Return |
5092 | 2022 Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return |
5094 | 2022 Sales, Use and Withholding Payment Voucher |
5095 | 2022 Sales, Use and Withholding Monthly/Quarterly and Amended Monthly/Quarterly Worksheet |
5099 | 2022 Sales, Use and Withholding 4% and 6% Monthly/Quarterly and Amended Monthly/Quarterly Worksheet |
MI-W4 | Employee's Withholding Exemption Certificate and Instructions |
MI W-4P | Withholding Certificate for Michigan Pension or Annuity Payments |
447 | Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan |
151 | Power of Attorney |
163 | Notice of Change or Discontinuance |
3149 | Sales, Use and Withholding Tax Due Dates for Holidays and Weekends |
3281 | New Hire Reporting Form |
3372 | Michigan Sales and Use Tax Certificate of Exemption |
4515 | Electronic Funds Transfer (EFT) Account Update |
4808 | Quarterly Report of Income Tax Withholding Received by Community College from Employer Under Agreement for New Jobs Training Program |
2329 | Instructions for Payments of Michigan Sales, Use, Withholding, and Other Michigan Business Taxes Using Electronic Funds Transfer (EFT) Credit |
Every employer making payment of any wage or salary subject to the West Virginia personal income tax is required to deduct and withhold the tax from such wages or salaries and remit the tax withheld to the Tax Division.
Employers are required to remit the withheld tax on or before the fifteenth day of the succeeding month. Quarterly returns are due on or before the last day of the month following the end of the calendar quarter.
- Help and General Information
- IT-100.1-A Employer's Withholding Tax Tables
- IT-101A Employer’s Annual Return of Income Tax Withheld. *Note: The IT-101A is now a combined form. No separate reconciliation is required*
- IT-101Q Employer's Quarterly Return of Income Tax Withheld - Form and Instructions
- IT-101V Employer's West Virginia Income Tax Withheld
- IT-102-1 Affidavit of West Virginia Income Tax Withheld by Employer
- IT-103 Withholding Year End Reconciliation
- IT-104 West Virginia Employee’s Withholding Exemption Certificate
- IT-104NR West Virginia Certificate of Non-Residence
- IT-104.1 Low-Income Earned Income Exclusion Election Out-Of-State Withholding Instructions
Electronic Media Specifications
Non-Resident Sale of Real Estate
Sale or Exchange of Real Property and Associated Tangible Personal Property
If the transferor / seller is a Nonresident individual or Nonresident entity, and is transferring an interest in real property located within the State of West Virginia, unless the transaction is otherwise exempt from the income tax withholding requirement, the person responsible for closing must file Form NRSR with the West Virginia Tax Division.
If there are multiple transferors/sellers, a separate form must be completed Nonresident individual or Nonresident entity subject to the withholding requirements. The separate form requirement does not apply to a husband and wife filing a joint West Virginia income tax return.
- TSD-389 Withholding Requirements for Sales of Real Property by Nonresidents
- NRAE Application for Certificate of Full or Partial Exemption
- NRER Application for Early Refund of Withholding on Sales of Real Property by Nonresidents
- NRSR Return of Income Tax Withholding for Nonresident Sale of Real Property
- NRW-1 Extension of Time to File Information Returns
- NRW-2 REV 7-20 Statement of West Virginia Income Tax Withheld for Nonresident Individual or Organization 2020 Prior Year Forms
- NRW-3 Information Report of 761 Non partnership Ventures
- NRW-4 Nonresident Income Tax Agreement
- OPT-1 Taxpayer e-File Opt Out Form
- RC Certification of Exemption from Withholding upon Disposition of West Virginia Real Estate.
Back-Up Withholding Forms
Back-up Withholding on Certain Gambling Winnings
Back-up withholding applies to ALL gambling winnings if the winner does not furnish his/her name, address, social security number and photo identification.
- WV-945 Quarterly Return of Backup Withholding of Gambling Winnings
- WV-945V Backup Withholding Payment Voucher
- WV-1096 Annual Summary and Transmittal of W-2G Backup Withholding on Certain Gambling Winnings