This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print this page

Multistate Tax Alert: Michigan Law Change

Permits corporations to seek an exemption from flow-through entity withholding of corporate income tax and amends the due dates


As originally enacted, the Michigan Corporate Income Tax (“CIT”), effective January 1, 2012, generally required that a flow-through entity withhold tax (at the 6% CIT tax rate) relative to a corporate partner’s/member’s share of apportioned business income.  On June 28, 2012, Senate Bill 1104 was enacted, amending Michigan’s CIT law to permit a corporation to seek an exemption from this withholding requirement.  The new law also amends the due dates for quarterly withholding.  

For more on these Michigan law changes, please see the attached Tax Alert.

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options

Stay connected