Article Guide
The Michigan 3924 form, officially known as the Withholding Tax Schedule, plays a crucial role in the state’s tax reporting process. This form is required for individuals who had Michigan income tax withheld during the tax year. It serves as a means to claim those withholdings on the Individual Income Tax Return, specifically on line 34 of Form MI-1040 or MI-1040X. Proper completion of the form is essential to ensure accurate processing of tax returns. The form includes two primary tables: Table 1 for reporting Michigan tax withheld on W-2, W-2G, or corrected W-2 forms, and Table 2 for 1099 or 4119 forms. Each table requires specific details such as wages, tips, and the amount of Michigan income tax withheld. Taxpayers must provide their personal information, including Social Security numbers and names, and ensure that the completed Schedule W is attached to their MI-1040 return to avoid delays in processing. Additional instructions detail how to complete the withholding tables and what to do if more space is needed. Adherence to these guidelines is vital for a smooth tax filing experience.
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Michigan Department of Treasury |
Schedule W |
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3924 (Rev. |
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2009 MICHIGAN Withholding Tax Schedule |
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Issued under authority of Public Act 281 of 1967. |
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INSTRUCTIONS: If you had Michigan income tax withheld in 2009, you must complete a Withholding Tax Schedule (Schedule W) to claim the withholding on your Individual Income Tax Return
Print numbers like this : 0123456789 - NOT like this: |
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Attachment 13 |
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Filer’s First Name |
M.I. |
Last Name |
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4Filer’s Social Security Number (Example: |
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If a Joint Return, Spouse’s First Name |
M.I. |
Last Name |
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Spouse’s Social Security Number (Example: |
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TABLE 1: MICHIGAN TAX WITHHELD ON |
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4A |
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D |
4E |
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Enter “X” |
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if for: |
Box b - Employer’s federal |
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Box 1 - Wages, tips, |
Box 17 - Michigan |
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Box 19 - City |
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You or Spouse |
identiication number |
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Employer’s name |
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other compensation |
income tax withheld |
income tax withheld |
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Enter Table 1 Subtotal from additional Schedule W forms (if applicable) |
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1. SUBTOTAL. Enter total of Table 1, columns E and F. Carry total of column F to |
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the City Income Tax Worksheet in the |
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IMPORTANT: If you have no entries for Table 2, carry total of line 1, column E, to line 3 below.
TABLE 2: MICHIGAN TAX WITHHELD ON 1099 and 4119 FORMS
4A |
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Enter “X” |
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Taxable pension |
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if for: |
Payer’s federal |
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distribution, misc. |
Michigan income |
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Box 7 - Distribution |
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You or Spouse |
identiication number |
Payer’s name |
income, etc. (see instr.) |
tax withheld |
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Enter Table 2 Subtotal from additional Schedule W forms (if applicable) |
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2. SUBTOTAL. Enter total of Table 2, column E |
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3. TOTAL. Add line 1 and line 2, column E. Carry total to your |
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+ 0000 2009 57 01 27 3
2009 Schedule W, Page 2
Instructions for Schedule W
Withholding Tax Schedule
Schedule W is designed to report State of Michigan and Michigan city income tax withholding. Schedule W is
imaged to enable us to process your individual income tax return more eficiently.
Attach the completed Schedule to your return.An attachment number is listed in the upper right corner to help you assemble your form in the correct order behind your
attached when required, the processing of your return
may be delayed. Do not submit
W.Keep copies of your
Michigan Residents. If you paid income tax to a governmental unit outside of Michigan, see instructions for
Schedule 2, line 5.
Completing the Withholding Tables
Lines not listed are explained on the form.
Complete the withholding tables using information from your
that contain Michigan tax withheld. If you need additional space, attach another Schedule W.
Column D
Table 1: From
Table 2: From 1099 or 4119 forms, or other withholding documents, enter unemployment compensation, taxable interest, ordinary dividends, miscellaneous income, bartering, taxable pension distributions in excess of contributions, state and local income tax refunds, credits or offsets, rents, royalties, and/or other taxable income from which Michigan tax was withheld.
Column F
Table 1: Enter city income tax withheld from Michigan
cities only.
Table 2: Enter Distribution Code from your
applicable).
Line 1: Subtotal. Enter the total of Table 1, columns E and
F.Carry total from Table 1, column F, to the City Income Tax Worksheet in the
Line 3: Total. Enter total of line 1 from Table 1 and line 2 from Table 2 on line 3 and carry total to Form
Sample
b. Employer Identiication Number |
1. Wages, tips, other comp. |
c. Employer’s name, address and ZIP code |
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17. State income tax |
19. Local income tax |
Form |
2009 |
OMB No. |
Copy C for EMPLOYEE’S RECORDS |
Department of Treasury - Internal Revenue Service |
4A |
4B |
C |
D |
4E |
F |
Enter “X” |
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if for: |
Box b - Employer’s federal |
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Box 1 - Wages, tips, |
Box 17 - Michigan |
Box 19 - City |
You or Spouse |
identiication number |
Employer’s Name |
other compensation |
income tax withheld |
income tax withheld |
Form Specifications
| Fact Name | Description |
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| Form Purpose | The Michigan 3924 form, also known as Schedule W, is used to report Michigan income tax withheld from various income sources. |
| Governing Law | This form is issued under the authority of Public Act 281 of 1967. |
| Filing Requirement | If you had Michigan income tax withheld in a given year, you must complete this form to claim the withholding on your Individual Income Tax Return (MI-1040). |
| Attachment Requirement | Schedule W must be attached to your MI-1040 or MI-1040X when applicable. |
| Completion Instructions | Complete the form using blue or black ink, and ensure to print numbers clearly. |
| W-2 Reporting | Table 1 of the form is specifically for reporting Michigan tax withheld from W-2, W-2G, or corrected W-2 forms. |
| 1099 Reporting | Table 2 is designated for reporting Michigan tax withheld from 1099 and 4119 forms. |
| City Income Tax | Column F in Table 1 is used to report city income tax withheld from Michigan cities. |
| Record Keeping | Taxpayers should keep copies of their W-2s for six years and have them available if requested by the Department of Treasury. |
| Additional Forms | If additional space is needed, taxpayers can attach another Schedule W to their return. |
Michigan 3924: Usage Guidelines
Completing the Michigan 3924 form is essential for accurately reporting any state income tax withheld from your earnings. Follow these steps carefully to ensure your form is filled out correctly and submitted with your tax return.
- Obtain the Michigan 3924 form from the Michigan Department of Treasury website or your tax preparer.
- Use blue or black ink to fill out the form. Avoid using pencil.
- Enter your first name, middle initial, and last name in the designated fields at the top of the form.
- Provide your Social Security Number in the appropriate box. Format it as follows: 123-45-6789.
- If filing jointly, enter your spouse's first name, middle initial, last name, and Social Security Number in the corresponding fields.
- In Table 1, enter the employer’s federal identification number, the employer’s name, and other relevant information from your W-2 forms.
- Fill in the amounts for wages, tips, and other compensation in Box 1, and the Michigan income tax withheld in Box 17.
- For city income tax withheld, provide the amount in Box 19.
- If necessary, repeat the above steps for additional W-2 forms by entering the totals in the designated spaces.
- Calculate the subtotal for Table 1 by adding the amounts from columns E and F. Enter this total in the designated space.
- Move to Table 2, and repeat the process for any 1099 or 4119 forms, entering the payer’s information and amounts withheld.
- Calculate the subtotal for Table 2 and enter it in the designated space.
- Add the totals from Table 1 and Table 2 to get the overall total. Enter this total in the final designated space.
- Attach the completed Schedule W to your MI-1040 or MI-1040X tax return.
After filling out the form, review all entries for accuracy. Make sure to keep a copy for your records. Submit the completed form along with your tax return to avoid any processing delays.
Your Questions, Answered
What is the Michigan 3924 form used for?
The Michigan 3924 form, also known as the Withholding Tax Schedule (Schedule W), is used to report Michigan state and city income tax that has been withheld from your income. If you had Michigan income tax withheld during the tax year, you need to complete this form to claim the withholding on your Individual Income Tax Return (Form MI-1040). It helps ensure that you receive credit for taxes already paid, which can reduce your overall tax liability or increase your refund.
Who needs to fill out the Michigan 3924 form?
Any individual who had Michigan income tax withheld during the tax year must fill out the Michigan 3924 form. This includes people who received income from W-2s, 1099s, or other sources where Michigan tax was withheld. If you are filing a joint return, both you and your spouse will need to provide information on the form to accurately report the total withholding.
How do I complete the Michigan 3924 form?
To complete the Michigan 3924 form, you will need to gather your W-2s and 1099 forms that show the Michigan tax withheld. You will enter the relevant information in the designated tables on the form. For Table 1, report wages, tips, and other compensation from your W-2s, including the employer's information. For Table 2, report any tax withheld from 1099 forms, including pensions and other income. After filling out the tables, calculate the subtotals and total, and carry those amounts to your MI-1040 return.
What happens if I don’t attach the Michigan 3924 form to my tax return?
If you fail to attach the Michigan 3924 form when required, it may delay the processing of your tax return. The Michigan Department of Treasury needs this form to verify the withholding amounts you claim on your MI-1040. If you are filing an amended return (MI-1040X) due to a corrected W-2, you must also complete a Schedule W. Not including this form could lead to complications or delays in receiving any refund you may be owed.
How long should I keep my W-2s and 1099 forms?
It is advisable to keep copies of your W-2s and 1099 forms for at least six years. This is important in case the Michigan Department of Treasury requests them for verification or if you need to provide proof of income and withholding for any reason. Keeping these documents organized and accessible can save you time and stress in the future.
Common mistakes
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Incorrect Social Security Numbers: One common mistake is entering the wrong Social Security number for either the filer or the spouse. This error can lead to significant delays in processing the tax return.
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Neglecting to Attach Schedule W: Failing to attach the completed Schedule W to the MI-1040 form is another frequent oversight. Without this attachment, the processing of the return may be delayed or even rejected.
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Inaccurate Income Reporting: Some individuals mistakenly report incorrect figures from their W-2 or 1099 forms. It’s essential to double-check these numbers to ensure accuracy, as discrepancies can lead to complications.
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Ignoring Instructions: Many people overlook the specific instructions provided on the form. Reading and following the guidelines carefully can prevent errors and streamline the filing process.
Documents used along the form
The Michigan 3924 form, also known as the Withholding Tax Schedule, is a crucial document for individuals who have had Michigan income tax withheld. When filing your individual income tax return, it is often necessary to accompany this form with other documents to ensure accuracy and compliance. Below is a list of forms and documents commonly used alongside the Michigan 3924 form.
- Form MI-1040: This is the primary individual income tax return form for Michigan residents. It is used to report income, claim deductions, and calculate the amount of tax owed or refund due.
- Form MI-1040X: This is the amended individual income tax return form. It is used to correct errors or make changes to a previously filed MI-1040.
- Form W-2: The Wage and Tax Statement provided by employers, detailing wages earned and taxes withheld. This form is essential for completing the Michigan 3924 form.
- Form 1099: Various 1099 forms report different types of income received, such as freelance earnings or interest. These forms are also used to report any tax withheld for state purposes.
- Form 4119: This form is used to report Michigan income tax withheld on certain types of income not covered by W-2s or 1099s. It provides additional details for tax calculations.
- City Income Tax Worksheet: This worksheet helps calculate city income tax owed, particularly for those living or working in cities with local income taxes.
- Schedule 2: This schedule is used for reporting any taxes paid to governmental units outside of Michigan, ensuring proper credit is applied on the MI-1040.
- Schedule W (additional copies): If multiple W-2s or 1099s are involved, additional copies of Schedule W may be necessary to accurately report all withholding amounts.
- Tax Records: While not a specific form, maintaining copies of past W-2s, 1099s, and tax returns is essential for reference and in case of audits.
- Form MI-1040 Instruction Booklet: This booklet provides detailed instructions on completing the MI-1040 and associated forms, including the Michigan 3924 form.
Using the Michigan 3924 form in conjunction with these other documents can streamline the tax filing process. Ensuring all necessary forms are completed and submitted can help avoid delays and potential issues with the Michigan Department of Treasury. Proper preparation is key to a smooth filing experience.
Similar forms
The Michigan 3924 form, known as the Withholding Tax Schedule, serves a specific purpose in reporting income tax withheld for Michigan residents. Several other documents share similar functions and requirements. Here’s a list of documents that are comparable to the Michigan 3924 form:
- Form W-2: This form reports wages, tips, and other compensation paid to employees. It also shows the amount of federal, state, and local taxes withheld, similar to the information required on the Michigan 3924 form.
- Form 1099-MISC: Used to report miscellaneous income, this form details payments made to independent contractors and freelancers. Like the Michigan 3924, it includes information on state tax withholding.
- Form 1099-R: This form reports distributions from pensions, annuities, retirement plans, and other similar sources. It also indicates the amount of Michigan tax withheld, paralleling the purpose of the Michigan 3924.
- Form 4119: This document is used to report income from sources such as unemployment compensation and certain distributions. It provides details on Michigan tax withheld, similar to the Michigan 3924.
- Form MI-1040: The Michigan Individual Income Tax Return requires taxpayers to report their total income and tax withheld. The Michigan 3924 is attached to this form to report specific withholding amounts.
- Form MI-1040X: This is the amended Michigan Individual Income Tax Return. If corrections are made, the Michigan 3924 must be included to show updated withholding information.
- Schedule 2: This schedule is used to report additional income and adjustments. It may require information similar to that found on the Michigan 3924 for accurate reporting of state tax withheld.
- Form 1099-NEC: This form reports non-employee compensation. It indicates amounts paid to individuals who are not employees, similar to how the Michigan 3924 reports withholding for various income types.
- Form 1099-G: This form reports government payments such as unemployment benefits and tax refunds. It includes state tax withholding information, aligning it with the Michigan 3924's purpose.
Dos and Don'ts
When filling out the Michigan 3924 form, it's essential to follow certain guidelines to ensure accuracy and compliance. Here are four important do's and don'ts to consider:
- Do use blue or black ink to fill out the form. This helps ensure that your entries are clearly visible.
- Do carefully enter your Social Security number and your spouse’s if filing jointly. Double-check for accuracy to avoid processing delays.
- Don't submit your W-2 or 1099 forms with the Schedule W. Instead, only attach the completed Schedule W to your MI-1040 or MI-1040X.
- Don't leave any required fields blank. Each section of the form must be filled out completely to prevent issues with your tax return.
By adhering to these guidelines, you can help ensure that your tax return is processed smoothly and efficiently.
Misconceptions
Understanding the Michigan 3924 form can be challenging. Here are ten common misconceptions about this form, along with clarifications to help you navigate the process more effectively.
- Only employees need to file the Michigan 3924 form. Many believe that only W-2 employees must complete this form. In reality, anyone who had Michigan income tax withheld, including independent contractors and pensioners, should file.
- The form is only for state income tax. Some think that the Michigan 3924 form only pertains to state income tax. However, it also covers city income tax withholding, which is crucial for residents of cities with local taxes.
- You can submit W-2 or 1099 forms with the Michigan 3924. There is a misconception that attaching these forms is necessary. In fact, you should not submit W-2 or 1099 forms with your return; only the completed Schedule W is required.
- All taxpayers must complete both tables on the form. It is often assumed that both Table 1 and Table 2 must be filled out. This is not true; only complete the tables that apply to your situation.
- Filing the form is optional if you have withholding. Some individuals believe they can skip filing if they had taxes withheld. In reality, completing the Michigan 3924 form is necessary to claim any withholding on your Individual Income Tax Return.
- You can ignore the instructions on the form. Many people think they can complete the form without referring to the instructions. However, following the guidelines is essential for accurate completion and to avoid processing delays.
- There is no need to keep copies of your W-2s. Some taxpayers assume that once they file, they can discard their W-2s. In fact, it is recommended to keep copies for at least six years in case they are requested by the Department of Treasury.
- The form is the same every year. It is a common misconception that the Michigan 3924 form does not change. Each year may bring updates or revisions, so it's important to use the correct version for the tax year you are filing.
- You can file the form electronically without any issues. Many believe that electronic filing is straightforward. However, ensure that you follow the specific instructions for electronic submission, as errors can lead to delays.
- All entries on the form are self-explanatory. Some individuals think that they can fill out the form without any additional information. However, certain entries may require clarification, and consulting the instructions is advisable to ensure accuracy.
By addressing these misconceptions, taxpayers can better understand the requirements and process associated with the Michigan 3924 form, ultimately leading to a smoother filing experience.
Key takeaways
When filling out the Michigan 3924 form, there are several important points to keep in mind:
- Complete the Form Accurately: Ensure that all information is filled out correctly, including names, Social Security numbers, and amounts withheld. Use blue or black ink and avoid using spaces in numbers.
- Attach to Your Tax Return: The completed Schedule W must be attached to your Individual Income Tax Return (Form MI-1040 or MI-1040X) for it to be processed correctly.
- Use the Correct Tables: Fill in the withholding tables using data from your W-2, 1099, or 4119 forms. Ensure you report both state and city income tax withheld accurately.
- Keep Copies: Retain copies of your W-2s and other relevant documents for at least six years. These may be requested by the Department of Treasury.