Michigan Compiled Laws

Mich. Comp. Laws § 141.655 (2026)

Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.

✓ current as of July 2026

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CITY INCOME TAX ACT

Act 284 of 1964

141.655 Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.

Sec. 55.

(1) Except as provided in subsection (2), an employee shall file with his or her employer a revised form within 10 days after the number of exemptions decreases when a change in residence from or to a taxing city occurs. The employee may file a revised form when the number of exemptions increases. An employee shall file a revised form by December 1 of each year, if his or her predominant place of employment, estimate of the percentage of work done or services to be rendered in the city, or status as a qualified taxpayer of a renaissance zone will change for the ensuing year. Revised withholding certificates shall not be given retroactive effect.

(2) An employee shall file a revised form with his or her employer within 10 days after the employee completes the residency requirements under section 35(12), and when a change of status occurs from resident of a renaissance zone to nonresident of a renaissance zone. The employer shall forward a copy of a revised form filed under this subsection to the city.

(3) As used in this section, "renaissance zone" means that term as defined in section 35.

History: 1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 442, Imd. Eff. Dec. 19, 1996

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Phillip Hofmeister v. City of Jackson (Mich. Ct. App. 2022).

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Phillip Hofmeister v. City of Jackson (Mich. Ct. App. 2022). · cites it 2× “[MCL 141.655(1).] Defendant indicated that although the CITA appears to allow for these changes once a year, the withholding process is strictly “by and between the employer and the employee” and not an action controlled by a city.”

— Mich. Comp. Laws § 141.655(1) — 1 case

Phillip Hofmeister v. City of Jackson (Mich. Ct. App. 2022). “[MCL 141.655(1).] Defendant indicated that although the CITA appears to allow for these changes once a year, the withholding process is strictly “by and between the employer and the employee” and not an action controlled by a city.”

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