{
  "$comment": "Michigan 2025: flat 4.25% on Michigan income less $5800 per exemption; no employee payroll programmes; city income taxes not modelled.",
  "country": "us",
  "jurisdiction": "us-mi",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Detroit"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.0425"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.0425"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.0425"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.0425"
          }
        ]
      },
      "deductions": [
        {
          "type": "perPerson",
          "id": "personal-exemptions",
          "label": "Personal and dependent exemptions",
          "filer": {
            "single": "5800",
            "mfj": "11600",
            "mfs": "5800",
            "hoh": "5800"
          },
          "perDependent": "5800"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "City income taxes (Detroit, Grand Rapids, Lansing and 21 other cities)",
    "Special exemptions (disabled, deaf, disabled veteran, stillbirth)",
    "Michigan retirement/senior deductions, Michigan EITC, homestead property tax credit and other credits",
    "State deductions for tips/overtime and other subtractions (wages only)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "Michigan 2025 Income Tax Withholding Guide (Form 446) — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "Form 446; MoneyOtter rounds the annual line half-up to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.michigan.gov/treasury/news/2025/05/01/calculation-of-state-individual-income-tax-rate-adjustment-for-2025-tax-year",
      "title": "State personal income tax on wages computed by rate schedule — Michigan Treasury: individual income tax rate for 2025 tax year is 4.25%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.michigan.gov/treasury/news/2025/05/01/calculation-of-state-individual-income-tax-rate-adjustment-for-2025-tax-year",
      "title": "Michigan Treasury: individual income tax rate for 2025 tax year is 4.25%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "Form 446 (2025): withholding rate 4.25%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "Form 446 (2025): personal exemption amount $5,800",
      "retrieved": "2026-10-07",
      "note": "Each filer, spouse (joint) and dependent receives one exemption; no AGI phase-out. michigan.gov returned HTTP 403 to automated retrieval; figures confirmed from the official document titles/search extracts."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.michigan.gov/en/taxes/questions/iit/accordion/filing/what-are-the-current-tax-rate-and-exemption-amounts-1",
      "title": "Michigan Treasury FAQ — current tax rate and exemption amounts",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.michigan.gov/en/taxes/questions/iit/accordion/filing/what-are-the-current-tax-rate-and-exemption-amounts-1",
      "title": "MI-1040 starts from federal AGI; wages-only taxpayer: Michigan income = state wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.michigan.gov/en/taxes/questions/iit/accordion/filing/what-are-the-current-tax-rate-and-exemption-amounts-1",
      "title": "No standard personal credit for under-67 wage earners (homestead property tax credit, EITC etc. not modelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "Michigan taxable compensation follows federal AGI (401(k)/403(b)/457(b) deferrals, HSA, FSA and cafeteria-plan amounts excluded as federally)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2025/446_Withholding-Guide_2025.pdf",
      "title": "No employee-paid Michigan payroll programme (UI is employer-paid)",
      "retrieved": "2026-10-07"
    }
  ]
}