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Michigan Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 206.51 |
| Who is Required to File | Individuals, estates, and trusts; Each person with business activity in Michigan allocated or apportioned to Michigan is subject to the single business tax; Partnerships and S corporations are not taxable |
| Rate | 3.9% of taxable income |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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