Flint
Starting January 1, 2027, the Michigan Department of Treasury begins processing City of Flint income tax returns for the 2026 and later tax years, including collecting and enforcing withholding. Treasury's Flint business page says employer withholding returns move from quarterly to monthly, with the first monthly return, for January 2027, due February 16, 2027. Flint's rates are 1% for residents and 0.5% for nonresidents, and Michigan doesn't tax residential or commercial cleaning, though some textile cleaning service under an agreement of at least 5 days is taxable.
Flint's city income tax is changing hands, and the date is already set. This page covers the rates and the employer's withholding duty, the move to Michigan Treasury and its new filing calendar, Michigan's sales tax position on cleaning, the state wage increase in January, and what it means for your books. Statewide payroll registration is on my Michigan page.
The City of Flint taxes income at 1% for residents and 0.5% for nonresidents. Employers withhold it, and the City's Income Tax Division says taxes withheld by an employer are held in trust and must be deposited monthly or quarterly depending on the amount. The state's Uniform City Income Tax Ordinance, Sec. 51, requires an employer doing business or maintaining an establishment in the city to withhold, with no nonresident withholding required if estimated work in the city is under 25%.
The City of Flint Income Tax Division administers the tax for 2025 and earlier years. Under a state agreement, the Michigan Department of Treasury begins processing Flint returns on January 1, 2027, for the 2026 and later tax years, including collecting and enforcing withholding. Treasury's Flint business page says employer withholding returns move from quarterly to monthly: the first monthly return, for January 2027, is due February 16, 2027, and the annual reconciliation for calendar year 2027 is due February 28, 2028. This page doesn't cover whether employers have to register separately with Treasury before the switch.
Neither residential nor commercial cleaning is taxable in Michigan. One kind of textile work is: the Use Tax Act taxes laundering or cleaning of textiles under a sale, rental, or service agreement of at least 5 days, such as linen, mop, or mat service, except textiles used by a restaurant or retail sales business (MCL 205.93a(1)(d)). Supplies a cleaning business buys for its own use weren't researched for this page. More is on my Michigan sales tax page.
Source: Michigan Legislature, Use Tax Act, Act 94 of 1937, MCL 205.93a(1)(d)
No Flint minimum wage is covered here. Michigan's rate has been $13.73 an hour since January 1, 2026, and the Department of Labor and Economic Opportunity lists $15.00 effective January 1, 2027, the same day Treasury starts processing Flint returns.
Source: Michigan Department of Labor and Economic Opportunity, Wage and Hour Division, Minimum Wage
Flint withholding sits in its own liability account, apart from Michigan withholding, and it stays there until it's paid. The switch to Treasury changes the rhythm, not the account. Don't panic about it. It's dated. It's posted. It's on the calendar. From January 2027 the employer return is monthly, so the Flint balance gets tied to a return every month, starting with the January return due February 16, 2027. Labor is recorded at the wage actually paid, with the state minimum at $15.00 an hour from January 1, 2027, as my payroll page explains.
I'm a bookkeeper, not a CPA or an Enrolled Agent. I keep Flint withholding recorded and separate; whether you need to register with Treasury, which employees fall under the 25% rule, and how each return gets filed are questions for your CPA.
Rules checked against the sources above as of October 20, 2026. Rates and rules change; confirm current figures with the agency or your CPA.
About Figure Eight Financial
Figure Eight Financial is Dave Gordon’s bookkeeping practice for residential and commercial cleaning companies. I work with owners in Flint and across the country, and I’m a Certified QuickBooks Online ProAdvisor.
Before bookkeeping I studied computer science at Penn State and spent a career at IBM as an engineer, so I build the books as a system: data comes in once, lands in the right place, and ties back to a statement. I’m a bookkeeper, not a CPA or Enrolled Agent. I keep the books your CPA works from, and the tax decisions stay with your CPA.
Credentials and memberships reported by Figure Eight Financial.
More about DaveHow I Help
Flint withholding keeps its own liability account through the move to Michigan Treasury, and from January 2027 that balance lines up with a monthly return calendar. January's wage increase gets recorded at what each person is actually paid. Book a short call below and tell me how your Flint payroll runs today.
The core service. Transactions recorded and categorized, every account reconciled so the books and the bank agree, and monthly reports that arrive explained, split by residential and commercial and sliceable per contract.
The full picture of how this works for a cleaning companyFor the months where nothing got entered at all. I fill in the missing periods from the ground up, pulling bank feeds, statements, and receipts until every month has a complete set of records.
How catch-up bookkeeping worksFor books that exist but can’t be trusted. I audit what’s there, fix the unreconciled accounts, duplicate transactions, and wrong categories, and tie every balance back to a statement.
How cleanup bookkeeping worksYour crews paid on time, every pay period, with each payroll run recorded in the books so labor shows up against the jobs it belongs to.
How payroll worksRecurring invoices that match your contracts, an aging report you can trust, and follow-up on slow payers handled by a process instead of your evenings. Built for net-60 commercial accounts.
How invoicing and receivables workA file built right for a cleaning company from day one, or rebuilt after the DIY version drifts, and then I teach you to run it. I’m a Certified QuickBooks Online ProAdvisor, and this is honestly my favorite part of the job.
How a proper setup worksWe start with a short call about your business and where the books stand. The first conversation doesn’t cost anything.
I take a look at what you’ve got, your QuickBooks file, your spreadsheet, whatever exists.
You get a written proposal with the price, so the decision is yours with the number in hand.
Let's Connect
Cleaning in Flint and want your withholding ready for the monthly calendar in January? Tell me how you pay the city now. The first conversation doesn't cost anything.
