Where Michigan Works!

City of Lansing

Welcome. Please contact me if I can help you in any way.

-Mayor Virg Bernero

Mayor Virg Bernero

Withholding FAQ

Is my business or my employee located in Lansing? 

Is my business required to withhold for Lansing?

How do I register to become a withholding employer for Lansing? 

Will I receive an account number for Lansing?

Should I send LW4 forms to the City of Lansing?

My company contracts a payroll provider. Does Lansing still need forms from the withholding company?

Who should the check be made payable to?

Where to send withholding payments?

When are withholding deposits due?

Is my business or my employee located in Lansing?

Withholding Overpayments?

I forgot to send the L941 voucher along with my payment.

Should zero L941 vouchers be submitted if there is no withholding deposit?

Should I submit a zero annual LW3 reconciliation at the end of the year?

Where do I send correspondence?

How do I request forms or notify Lansing of any status change with the company?

Sometimes it is unclear to the employer if an address is inside or outside the city limits of Lansing.  A business or employee may have a Lansing mailing address but is not physically located in the city limits of Lansing.   In addition, there are properties to be found in surrounding townships that are taxable to Lansing. The townships are Delta, Delhi, Meridian and Windsor.

Still not sure if your business or employees are located inside the City limits of Lansing? Click here to verify Lansing Addresses

Caution: addresses assigned to apartment complexes are not listed separately in the data base, so please call our office to find the residence status of an apartment address.

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What businesses are required to withhold for Lansing?
All businesses located in Lansing and non-resident businesses with employees working in Lansing.  Non-resident companies not required by law can also withhold local taxes as a courtesy to the resident employees.

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How do I register to become a withholding employer for Lansing?
To become a withholder, fill out the L-SS-4 Employer Withholding Registration form (click here) and submit the form to our office.  Once the information has been received, a PIN and instruction letter will be sent to the company. 

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Will I receive an account number for Lansing?
Lansing processes accounts by the company's FEIN number.  No additional numbers are assigned to the company for the purpose of withholding.

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Should I send LW-4 forms to the City of Lansing?
The employee's withholding certificate, LW-4 form, is used to determine each employee's place of residence and primary place of employment.  Do Not Mail       LW-4 forms to the City of Lansing. The certificate is retained by the employer for the employer's use.

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My company contracts with a payroll provider.  Does Lansing still need forms from the withholding company?
Most payroll companies duplicate City of Lansing forms, so there is no need to submit additional L941 vouchers or the LW-3 Annual Reconciliation form.  However, when completing the L-SS-4 Registration form, please enter your business information and not the payroll company's information.  Communication will be between the City of Lansing and the withholding employer.

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Who should the check be made payable to?
All payments should be made payable to City of Lansing Treasurer.  Please be sure to include the FEIN on the check and mail with a completed L941 Monthly or Quarterly voucher.

Where to send withholding payments?
All withholding payments along with the L941 voucher should be submitted to our Post Office box for processing.  The address is: 

City of Lansing Treasurer
P. O. Box 19219
Lansing, MI  48901
Remember---The P. O. Box is for payments only.  

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When are withholding deposits due?
Employers with a typical deposit greater than $100.00 are to submit payments monthly.  Each payment is due the last day of the following month. Employers with a typical deposit less than $100.00 are to submit payments quarterly. Each payment is due the last day of the month after each quarter.

January--March          April
April­­---June                July
July-September          October 
October-December     January

Withholding Overpayments
A written request must be attached to the LW-3 Annual Reconciliation form when filing year-end reports.  The letter must include an explanation of the over payment, amended L941 voucher(s) and indicate manner of refund:  check or credited to the upcoming year.

 

I forgot to send the L941 voucher along with my payment.
There is no need to send a voucher separately once a payment has been sent.

 

Should zero L941 vouchers be submitted if there is no withholding deposit?
If the company has no withholding for the month or quarter; do not submit zero L941 vouchers.

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Should I submit a zero annual LW-3 reconciliation at the end of the year?

If the company has had no withholding for the year, a "zero" LW-3 report is required by you or your payroll administrator.

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Where do I send correspondence?
Send all other correspondence to our office address: 

City of Lansing Income Tax Division 
Attn: Withholding 
124 W Michigan Ave, 1st Floor
Lansing, MI  48933    


Remember: Do not include correspondence with payment

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How do I request forms or notify Lansing of any status change with the company?
Preprinted forms:  Requests can be submitted via fax, email or mail

Company changes:  The form L-6-IT "Notice of Change or Discontinuance" (click here for the form) needs to be completed and submitted via fax, email or mail.  

Fax:  517.483.6084

Email:  withholding@lansingmi.gov

Mail: Correspondence Street Address (above)

Remember---P. O. Box is for payments only.

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Antonia Kraus
City Treasurer
Contact
1st Floor City Hall
124 W. Michigan Ave.
Lansing, MI 48933

Treasury/Property Tax
Ph: 517.483.4121
treasurer@lansingmi.gov

Income Tax
Ph: 517.483.4114
incometax@lansingmi.gov

Employer Withholding
Ph: 517.483.4117
withholding@lansingmi.gov

Assessor's Office
Ph: 517.483.4020


HOURS
Office Hours:
Monday - Friday
8:00 a.m. to 4:30 p.m.

Phone Hours:
Monday - Friday
8:00 a.m. to 5:00 p.m.