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Michigan State Tax Help and Forms (Subscribe)

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Michigan tax help, forms and answers to thousands of Michigan tax questions. Handy summary of all Michigan taxes, including corporate and individual Michigan income taxes, credits, exemptions, deductions and more. Includes Michigan estate, gift and inheritance tax, miscellaneous Michigan taxes, pass-through entity treatment, payroll taxes, property taxes and Michigan sales & use taxes.

Michigan ranks #17 on the State Business Tax Climate Index (

Michigan State Tax Summary (TaxGrams ™)
Corporate Taxes
   Rates & Brackets:
      4.95%> $0 (includes 21.99% surtax)
   Loss Carry-back/fwd: 0 Years Back / 10 Years Forward (Unlimited)
   Throwback Sales?: N
   Foreign Tax Deductible?: N
   Alternative Minimum Tax (AMT): N
   Gross Receipts Tax: N
   Capital Stock (Net Worth) Tax?: N

Credits and Incentives
   Job Credits?: Y
   R&D Credits?: N
   Investment Credits?: Y

Individual Taxes
   Rates & Brackets:
      4.35% of Federal AGI with modifications
   Local Option IT Rate: 0.44%
   Federal Inc used as Base?: Y
   Standard Deductions: Single N/A / Joint N/A
   Personal Exemptions/Credits (c): Single $3,400 / Joint $6,800 / Dependent $3,400
   Federal Tax Deductible?: N
   State Tax Deductible?: Y
   Alternative Minimum Tax (AMT)?: N

Inheritance, Gift, Estate, Death Taxes
   Gift Tax?: N
   Estate Tax?: Copies Federal
   Inheritance Tax?: N
   Generation-Skipping Tax?: N

Miscellaneous Taxes
   Gas Tax: 19.9 cents/gallon
   Diesel Tax: 15.9 cents/gallon
   Cigarette Tax: 200.0 cents/20 pack

Pass-through Entities
   LLC Pass-through Recognized?: Y
   S-Corp Pass-through Recognized?: N

Payroll Taxes
   Unemployment Insurance Tax Index ( #45

Property Taxes
   Median Tax Paid on Homes (Rank): $2,191 (#17)
   Median Value of Homes: $151,300
   Tax as % of Home Value (Rank): 1.45% (#9)
   Median Income of Homeowner: $59,229
   Tax as % of Income (Rank): 3.70% (#10)

Sales and Use Taxes
   State Rate: 6.00%
   County & City (Weighted Ave): None
   Combined State and Ave. Local Rates (Rank): 6.00% (#32)
   General Treatment of Services: Exempt
   Gas Exemption: Taxable
   Grocery Exemption: Exempt



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