How many exemptions should I claim in Michigan?
On Michigan's MI-W4, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each exemption takes $5,900 a year off the wages Michigan withholding is figured on. On a $60,000 salary paid every two weeks, one exemption more than that raises each paycheck by about $9.64. Claiming fewer means more withheld now and a bigger refund later.
How to count your exemptions on the MI-W4
You count 1 exemption for yourself, 1 for your spouse if your spouse isn't claiming it at their own job, and 1 for each dependent. Each exemption takes $5,900 a year off the wages withholding is figured on. There is no filing status to pick.
A federal W-4 can't stand in for the MI-W4. Detroit and other cities with an income tax use their own separate certificates for city withholding.
If you never file an MI-W4, your employer withholds with zero exemptions.
Michigan withholding by number of exemptions
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Exemptions | Michigan tax withheld | Take-home pay |
|---|---|---|
| 0 | $98.08 | $1,840.00 |
| 1 | $88.43 | $1,849.64 |
| 2 | $78.79 | $1,859.29 |
| 3 | $69.14 | $1,868.93 |
| 4 | $59.50 | $1,878.58 |
| 5 | $49.86 | $1,888.22 |
Married couple on one $100,000 income, paid every two weeks:
| Exemptions | Michigan tax withheld | Take-home pay |
|---|---|---|
| 0 | $163.46 | $3,094.62 |
| 1 | $153.82 | $3,104.26 |
| 2 | $144.17 | $3,113.90 |
| 3 | $134.53 | $3,123.55 |
| 4 | $124.88 | $3,133.19 |
| 5 | $115.24 | $3,142.84 |
Should you claim more or fewer?
Exemptions only change how much is withheld during the year. Your actual Michigan tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and Michigan forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the Michigan paycheck calculator and set the exemptions under the state form step.
More Michigan withholding questions
Are you exempt from Michigan withholding?
Most workers are not exempt from Michigan withholding. On the MI-W4 you can claim exemption only if you expect no Michigan income tax liability this year, your wages themselves are exempt, or your permanent home is in a reciprocal state. Your employer still has to withhold unless you file that claim. Michigan's reciprocal states are Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin, so residents of those states working in Michigan pay tax at home instead. Each exemption takes $5,900 a year off the wages Michigan withholding is figured on, so low total pay can mean no liability to withhold against. Exempt from Michigan tax is not exempt from federal tax or FICA: a single filer on $60,000 paid every two weeks still has $193.08 and $176.54 taken out per check. File no MI-W4 at all and you get the opposite of exempt, withholding with zero exemptions.
Sources
Michigan Department of Treasury, Form MI-W4 and Michigan Department of Treasury, 2026 withholding guide. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.