1	MI – Michigan


On IPUTR, there is a list of applicable Taxes to be calculated for State of Michigan

	26-000-0000-SIT-000			Michigan State Tax
	26-000-0000-ER_SUTA-000		Michigan State Unemployment Tax

	If UPUTR is run with list of IDTX Jurisdictions, then the following entry may exist:
	26-000-1619197-CITY-000		Big Rapids City Tax
	26-000-619906-CITY-000			Albion City Tax
	26-000-1617959-CITY-000		Detroit City Tax

	etc


25.1	MI – IPRLU Set Up


- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers

	TOTALALLOWANCES			- Optional, enter the total number of allowances.

	PREDOMINANT_CITY			- Optional, this is only used for Multiple Tax Jurisdictions 


Note:  

Resident taxes are computed on ALL state wages, not just the wages earned in the resident city. In addition, if wages are earned in multiple Michigan cities (each having a withholding tax), only the “predominant” city is taxed for nonresident purposes. To indicate the “predominant” city, the user needs to set the “PREDOMINANT_CITY” state miscellaneous parameter for Michigan to the GNIS feature ID of the nonresident city. 	

e.g. 	set IPRLU PREDOMINANT_CITY to 1619197 for Big Rapids



In most cases, PREDOMINANT_CITY should not be entered.  When this is entered, the Non-Resident Tax will be calculated at Non-Resident rate.


 

25.2	MI – ER SUTA

User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’.
There are 2 options to set up ER SUTA and EE SUI by State:

(1)	IPUTR		- enter the SUTA ER Rate that is given by the Government on the Overridden Rate field
			- this rate is applicable for the entire company for State of Michigan

 


(2)	IDGV		- if there is a specific rate given by the government for different State Registration #, 
				- then enter on IDGV by ‘Reg Type’, this overrides the IPUTR Rate




 


25.3	MI – City Taxes


	If UPUTR is run with list of IDTX Jurisdictions, the following entries will exist with the default City Tax Rates.

		26-000-1619197-CITY-000	Big Rapids City Tax
		26-000-619906-CITY-000		Albion City Tax
		26-000-620755-CITY-000		Battle Creek City Tax
		26-000-1617959-CITY-000	Detroit City Tax
		etc


	 


	- City Taxes are calculated by GNIS Code, please set up Pay Components for City Tax PC Usages 


 

25.4	MI – Trial Calc Example

 

Work GEO:  MI 26-107-1619197		Big Rapids

IPRLU 
	PREDOMINANT_CITY		= 0
	TOTALALLOWANCES		= 0

	PC 8046  Res SIT Earn		= 2183.31
	PC 8056  Res SSP Earn		= 908.25
PC 6042  Res SIT		= 94.97
PC 6052  Res SIT Sup		= 39.51

	PC 6703 SUI ER Contr		= 3403.85 x IPUTR 26-000-0000-ER_SUTA-000 Overridden Rate 0.103
					= 350.60
	PC 6951 Res CITY Tax		 = 2183.31 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
					= 21.83
	PC 6953 Res CITY Sup Tax	 = 908.25 x IPUTR 26-000-1619197-CITY-000 Rate 0.01
					= 9.08