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LINE 3 INSTRUCTIONS – If you work for this employer in more than two cities CHANGES IN EXEMPTIONS – You should file a new certificate at any time if
or communities, print names of the two Michigan cities or communities where the number of your exemptions INCREASES.
you perform the greatest percent of your work. Circle the closest percent of total You must file a certificate within 10 days if the number of exemptions previously
earnings for work done or services rendered in each city or community listed. claimed by you DECREASES for any of the following reasons:
The estimated percent of total earnings from this employer for work done or (a) Your wife (or husband) for whom you have been claiming
services performed within taxing cities (line 3 on other side) is for withholding exemption is divorced or legally separated, or claims her (or his)
purposes only. In determining final tax liability this estimate is subject to sub- own exemption on a separate certificate.
stantiation and audit. (b) The support of a dependent for whom you claimed exemption is
DEPENDENTS – To qualify as you dependent (line 6 on other side), a person taken over by someone else, so that you no longer expect to
(a) must receive more than one-half of his or her support from you for the year, furnish more than half the support for the year.
and (b) must have less than $3,000 gross income during the year (except your (c) You find that a dependent for whom you claimed exemption will
child who is a student or who is under 19 years of age) and (c) must not be receive $3,000 or more of income of his own during the year
claimed as an exemption by such person’s husband or wife, and (d) must be a (except your child who is a student who is under 19 years of age).
citizen or resident of the United States or a resident of Canada, Mexico, the OTHER DECREASES in exemption, such as the death of a wife or a depend-
Republic of Panama or the Canal Zone (this does not apply to an alien child ent, do not affect your withholding until the next year, but require the filing of a
legally adopted by and living with a United States citizen abroad) and (e) must new certificate by December 1 of the year in which they occur.
(1) have your home as his principal residence and be a member of you house-
hold for the entire year, or (2) be related to you as follows: CHANGE OF RESIDENCE – You must file a new certificate within 10 days after
Your son or daughter (including legally adopted children), grandchild, stepson, stepdaughter, you change your residence from or to a taxing city.
son-in-law or daughter-in-law;
Your father, mother, grandparent, stepfather, stepmother, father-in-law, or mother-in-law CHANGES IN EMPLOYMENT– You must file a new certificate by December 1
Your brother, sister, stepbrother, stepsister, half brother, half sister, brother-in-law or
sister-in-law; each year if your Line 3 estimate of the percent of work done or services to be
Your uncle, aunt, nephew or niece (but only if related by blood). rendered in cities levying as income tax will change for the ensuing year.
LINE 3 INSTRUCTIONS – If you work for this employer in more than two cities CHANGES IN EXEMPTIONS – You should file a new certificate at any time if
or communities, print names of the two Michigan cities or communities where the number of your exemptions INCREASES.
you perform the greatest percent of your work. Circle the closest percent of total You must file a certificate within 10 days if the number of exemptions previously
earnings for work done or services rendered in each city or community listed. claimed by you DECREASES for any of the following reasons:
The estimated percent of total earnings from this employer for work done or (a) Your wife (or husband) for whom you have been claiming
services performed within taxing cities (line 3 on other side) is for withholding exemption is divorced or legally separated, or claims her (or his)
purposes only. In determining final tax liability this estimate is subject to sub- own exemption on a separate certificate.
stantiation and audit. (b) The support of a dependent for whom you claimed exemption is
DEPENDENTS – To qualify as you dependent (line 6 on other side), a person taken over by someone else, so that you no longer expect to
(a) must receive more than one-half of his or her support from you for the year, furnish more than half the support for the year.
and (b) must have less than $3,000 gross income during the year (except your (c) You find that a dependent for whom you claimed exemption will
child who is a student or who is under 19 years of age) and (c) must not be receive $3,000 or more of income of his own during the year
claimed as an exemption by such person’s husband or wife, and (d) must be a (except your child who is a student who is under 19 years of age).
citizen or resident of the United States or a resident of Canada, Mexico, the OTHER DECREASES in exemption, such as the death of a wife or a depend-
Republic of Panama or the Canal Zone (this does not apply to an alien child ent, do not affect your withholding until the next year, but require the filing of a
legally adopted by and living with a United States citizen abroad) and (e) must new certificate by December 1 of the year in which they occur.
(1) have your home as his principal residence and be a member of you house-
hold for the entire year, or (2) be related to you as follows: CHANGE OF RESIDENCE – You must file a new certificate within 10 days after
Your son or daughter (including legally adopted children), grandchild, stepson, stepdaughter, you change your residence from or to a taxing city.
son-in-law or daughter-in-law;
Your father, mother, grandparent, stepfather, stepmother, father-in-law, or mother-in-law CHANGES IN EMPLOYMENT– You must file a new certificate by December 1
Your brother, sister, stepbrother, stepsister, half brother, half sister, brother-in-law or
sister-in-law; each year if your Line 3 estimate of the percent of work done or services to be
Your uncle, aunt, nephew or niece (but only if related by blood). rendered in cities levying as income tax will change for the ensuing year.
LINE 3 INSTRUCTIONS – If you work for this employer in more than two cities CHANGES IN EXEMPTIONS – You should file a new certificate at any time if
or communities, print names of the two Michigan cities or communities where the number of your exemptions INCREASES.
you perform the greatest percent of your work. Circle the closest percent of total You must file a certificate within 10 days if the number of exemptions previously
earnings for work done or services rendered in each city or community listed. claimed by you DECREASES for any of the following reasons:
The estimated percent of total earnings from this employer for work done or (a) Your wife (or husband) for whom you have been claiming
services performed within taxing cities (line 3 on other side) is for withholding exemption is divorced or legally separated, or claims her (or his)
purposes only. In determining final tax liability this estimate is subject to sub- own exemption on a separate certificate.
stantiation and audit. (b) The support of a dependent for whom you claimed exemption is
DEPENDENTS – To qualify as you dependent (line 6 on other side), a person taken over by someone else, so that you no longer expect to
(a) must receive more than one-half of his or her support from you for the year, furnish more than half the support for the year.
and (b) must have less than $3,000 gross income during the year (except your (c) You find that a dependent for whom you claimed exemption will
child who is a student or who is under 19 years of age) and (c) must not be receive $3,000 or more of income of his own during the year
claimed as an exemption by such person’s husband or wife, and (d) must be a (except your child who is a student who is under 19 years of age).
citizen or resident of the United States or a resident of Canada, Mexico, the OTHER DECREASES in exemption, such as the death of a wife or a depend-
Republic of Panama or the Canal Zone (this does not apply to an alien child ent, do not affect your withholding until the next year, but require the filing of a
legally adopted by and living with a United States citizen abroad) and (e) must new certificate by December 1 of the year in which they occur.
(1) have your home as his principal residence and be a member of you house-
hold for the entire year, or (2) be related to you as follows: CHANGE OF RESIDENCE – You must file a new certificate within 10 days after
Your son or daughter (including legally adopted children), grandchild, stepson, stepdaughter, you change your residence from or to a taxing city.
son-in-law or daughter-in-law;
Your father, mother, grandparent, stepfather, stepmother, father-in-law, or mother-in-law CHANGES IN EMPLOYMENT– You must file a new certificate by December 1
Your brother, sister, stepbrother, stepsister, half brother, half sister, brother-in-law or
sister-in-law; each year if your Line 3 estimate of the percent of work done or services to be
Your uncle, aunt, nephew or niece (but only if related by blood). rendered in cities levying as income tax will change for the ensuing year.
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