Who is Required to Pay Flow-Through Withholding?
- Michigan Income Tax Filing Requirements of Flow-Through Entities after Repeal of Flow-Through Withholding (3/15/18)
Under Public Act 158 of 2016, Flow-Through Withholding (Form 4918) is no longer required for flow-through entities (FTEs) with tax years beginning after June 30, 2016. Treasury will no longer support the processing of forms or withholding payments for FTEs with tax years beginning after that date. For FTEs with tax years beginning before July 1, 2016, a full year’s withholding payments and annual return should be filed.