Michigan Form MC 92 is the Garnishee Disclosure form that every garnishee (employer, bank, or other third party holding a debtor’s money) must complete and serve within 14 days after receiving a writ of periodic or non-periodic garnishment in a Michigan civil case. The form tells the court, the plaintiff (creditor), and the defendant (debtor) whether the garnishee owes the debtor money, holds the debtor’s money, or employs the debtor, and it locks in the garnishee’s legal duty to withhold and pay funds under MCR 3.101 and MCL 600.4012.
If you ignore MC 92 or fill it out incorrectly, the court can enter a default judgment against the garnishee for the entire unpaid judgment, even if the garnishee never owed the debtor a dime. The Michigan State Court Administrative Office processes more than 200,000 garnishment writs each year, and clerks report that roughly 1 in 5 disclosures is rejected for missing fields, wrong calculations, or unsigned verifications, which costs garnishees time, money, and sometimes the entire judgment amount.
This guide walks through the current SCAO-approved MC 92 (revised 4/25) line by line so you can file it right the first time.
- 📋 What every box, line, and signature block on MC 92 means in plain English
- 🧮 How to calculate withholding under federal CCPA caps and Michigan exemptions
- 🧾 Three full filled-out examples (employer, bank, land contract vendee)
- ⏰ Deadlines, the $35 disclosure fee, and the 14-day disclosure rule
- ⚠️ The 12 most common mistakes that trigger default judgments against garnishees
What MC 92 Is and Who Must File It
Michigan Form MC 92, titled “Garnishee Disclosure,” is the sworn answer a garnishee files in response to a Request and Writ for Garnishment (Periodic) MC 12, a Request and Writ for Garnishment (Non-Periodic) MC 13, or an income tax intercept MC 52. The form is approved by the Michigan State Court Administrative Office and is used in district court, circuit court, and probate court collection actions across all 83 counties.
The garnishee — not the plaintiff and not the debtor — fills out MC 92. A garnishee is any person, business, employer, bank, credit union, land contract vendee, tenant, or other third party served with a writ telling them they may owe the defendant money or hold property belonging to the defendant. The duty to file is mandatory under MCR 3.101(H), and a default may be entered against the garnishee for failure to comply.
Common filers include payroll managers at small businesses, HR directors at large employers, branch operations staff at credit unions, property managers collecting rent on behalf of a landlord-debtor, and individual buyers paying installments under a land contract. If the garnishee is the State of Michigan Department of Treasury, the State files its own version of the disclosure through the Michigan Treasury garnishment portal. The MC 92 revision date currently in force is 4/25, and clerks reject older versions on sight.
Before You Start: Documents and Information You Need
Before you open MC 92, gather every record the form will reference. Missing a single number can void the disclosure and expose your business to a judgment for the full amount of the underlying debt.
- The writ itself (MC 12 or MC 13). You need the case number, court name, judgment amount, and the issue date stamped by the clerk because every entry on MC 92 must match.
- The defendant’s full legal name and last 4 of SSN or EIN. Without these you cannot confirm you are the right garnishee and the disclosure may be returned unfiled.
- Date the writ was served on you. This single date starts the 14-day disclosure clock and the 28-day withholding clock.
- Most recent payroll register or account ledger for the defendant. You need gross pay, deductions, and net pay for the pay period containing the service date.
- Existing garnishments, levies, or income-withholding orders against this debtor. A prior writ has statutory priority and changes whether you withhold anything at all.
- Friend of the Court support orders. Child support has absolute priority and you must disclose it.
- The $35 disclosure fee receipt. The plaintiff must tender this with service; if it was missing, you note that on the form.
- A notary or authorized signer. MC 92 is a sworn verification and an unsworn disclosure is treated as no disclosure at all.
If any item is missing, pause and request it before signing. A verified disclosure under MCR 3.101(H) cannot be amended on the fly without filing a corrected MC 92 and re-serving every party, which usually triggers a new $35 cycle and a Friend of the Court audit for support cases.
Where to Get the Form and How to Access It
The only safe place to download MC 92 is the Michigan Courts SCAO forms index. Third-party PDFs floating around legal blogs are often outdated and trigger automatic clerk rejection because the version stamp in the lower-left corner does not match the current 4/25 revision.
You can complete MC 92 three ways. The first is the fillable PDF on the SCAO MC 92 page, which lets you type entries directly into form fields and print for signature. The second is through the statewide e-Filing system at MiFILE, which is mandatory in counties that have rolled out TCS e-Filing and optional elsewhere. The third is by hand, using a black-ink ballpoint pen on a printed copy.
If your case is in a county like Wayne, Oakland, Macomb, Kent, or Genesee, e-Filing through MiFILE is required for attorneys and strongly preferred for businesses. If the case is in a small district court that has not yet adopted e-Filing, paper at the clerk’s window or by first-class mail to the issuing court is acceptable. The Michigan Courts One Court of Justice self-help center also publishes step-by-step garnishment guides through Michigan Legal Help that mirror the official instructions.
Step-by-Step: How to Fill Out Michigan Form MC 92 Line by Line
MC 92 is divided into a caption, an identification block, two main disclosure sections (one for periodic and one for non-periodic), a calculation grid, a verification, and a proof of service. Every shaded box is for the court only. Every white box is for the garnishee. Use the field names and box numbers exactly as printed on the official 4/25 form.
Caption: Court Name and County
The very top of MC 92 asks for the judicial circuit, judicial district, or probate court and the county. This is the same court that issued the writ.
In plain English, this tells the clerk which file drawer the disclosure belongs in. Copy the court name and county from the upper left of the writ exactly, including the words Judicial District or Judicial Circuit. For example, Marcus Bell, payroll manager at Bell Brothers HVAC, copies “36th Judicial District Court, Wayne County” from the MC 12 writ he received last Tuesday.
A common edge case is a probate court garnishment for unpaid fiduciary fees, which uses Probate Court, [County] County instead of district or circuit. The most common mistake here is writing the county where your business is located instead of the court that issued the writ, which causes the disclosure to be filed in the wrong court and a default to enter in the right one. People often think the disclosure can be filed in any Michigan court — it cannot, only the issuing court has jurisdiction.
Case Number and Judge
The shaded box asks for the case number and assigned judge. The case number on MC 12 typically looks like 24-12345-GC (general civil) or 25-67890-CZ (general civil circuit).
Copy the case number character-for-character, including dashes and the two-letter suffix. The suffix tells the clerk which docket the case sits on, so dropping it can route the disclosure to the wrong unit. Aisha Patel at First Liberty Credit Union enters “25-04421-GC” and the judge’s name “Hon. Karen S. Walker” exactly as printed.
A nuance arises when the case has been transferred to a successor judge — always use the judge currently assigned, not the judge who signed the original judgment. The most common mistake is transposing two digits, which sends the filing into limbo and the 14-day clock under MCR 3.101(H) keeps running. Many filers think a missing judge name is harmless, but clerks in Wayne County routinely reject disclosures lacking the judge’s name.
Plaintiff’s Name, Address, and Telephone
Box 1 of MC 92 asks for the plaintiff’s name, address, and telephone number (or the plaintiff’s attorney’s information).
Copy this from the writ verbatim, even if the plaintiff has moved. Use the attorney block if an attorney signed the writ, because withheld payments will be mailed there. Marcus enters “Midwest Receivables LLC, c/o Hartwell Law PLLC, 200 N. Washington Sq., Suite 410, Lansing, MI 48933, (517) 555-0144”.
A frequent edge case is a pro se plaintiff with only a P.O. Box — that is acceptable under MCR 2.107, and you simply copy the box. The most common mistake is writing your own (the garnishee’s) address here, which sends withheld payments back to your own payroll account and creates a self-dealing audit issue. Filers often think the plaintiff’s email is acceptable in lieu of a phone number — it is not, the form requires a working telephone number.
Defendant’s Name, Address, Last 4 of SSN
Box 2 asks for the defendant’s name, address, and last four digits of Social Security number or other identifying number.
The clerk has redacted all but the last four digits on the writ for privacy under MCR 1.109(D)(9). Copy exactly what appears on the writ; do not pull the full SSN from your payroll system and write it on the form. Aisha enters “Daniel R. Cortez, 4218 Maple Ridge Dr., Apt. 7, Sterling Heights, MI 48310, xxx-xx-9921”.
A nuance is the common-name problem — if you employ two Daniel Cortezes, match by last 4 plus date of birth on your payroll record, not by name alone. The most common mistake is writing the full SSN, which makes the document a non-conforming filing under MCR 1.109(D)(9) and the clerk strikes it. Many garnishees believe writing “see payroll” is acceptable — it is not, the last four digits must appear on the face of the form.
Garnishee’s Name, Address, and Telephone
Box 3 asks for your name, address, and telephone — that is, the garnishee’s information.
Use your legal entity name as registered with the Michigan Department of Licensing and Regulatory Affairs, not a DBA or trade name. Marcus writes “Bell Brothers Heating & Cooling, Inc., 18420 Ford Rd., Dearborn, MI 48128, (313) 555-0190” even though customers know the business as “Bell Brothers HVAC.”
A nuance applies to multi-employer payrolls — if your PEO (professional employer organization) issues the actual paycheck, the PEO is the garnishee, not the worksite employer. The most common mistake is using a trade name, which causes the disclosure to be technically defective and exposes the parent entity to a default. Filers often think a corporate parent can sign for a subsidiary — it cannot, the entity that pays the wages must sign.
Date Writ Served on Garnishee
Item 4 asks for the date the writ was served on you, the garnishee.
Enter the exact calendar date in MM/DD/YYYY format. This is the single most important date on the form because every other deadline runs from it. Aisha enters “05/12/2026,” which is the date the process server hand-delivered the writ to her bank.
A nuance is constructive service by certified mail — the service date is the date you signed the green card, not the postmark. The most common mistake is using the date the writ was issued by the court rather than the date you received it, which makes your disclosure look late and triggers a default request under MCR 3.101(S). Many filers think the 14-day clock can be paused for weekends — under MCR 1.108, the clock includes weekends but ends on the next business day if day 14 is a weekend or holiday.
Section A: Periodic Garnishment Disclosures
Section A is used only if the writ was MC 12 (periodic). It contains a series of yes/no boxes describing the garnishee’s relationship to the defendant.
Box 1A: Defendant Is My Employee
Check this box if the defendant is currently your employee on the date of service.
In plain English, you are confirming that you cut paychecks to this person. Marcus checks “yes” because Daniel Cortez is on Bell Brothers’ active payroll as a journeyman installer.
A nuance applies to 1099 independent contractors — they are not employees, so leave this box unchecked and instead use Box 3A for amounts owed under contract. The most common mistake is checking “yes” for a recently terminated worker, which creates a duty to withhold from wages that no longer exist and exposes the garnishee to a default for non-payment. People often think paying through a payroll service means they are not the employer — under Michigan law, the entity that controls hiring and firing is the employer of record.
Box 2A: Pay Period and Pay Date
Enter the defendant’s pay period (weekly, biweekly, semimonthly, monthly) and the next regular pay date after service.
This sets the schedule for withholding under the federal CCPA cap of 25% of disposable earnings and the Michigan exemption rules. Aisha enters “Biweekly, next pay date 05/22/2026” for an account-holder who is paid every other Friday at his employer.
A nuance is the off-cycle bonus — if a bonus is paid between regular pay dates, it counts as a separate periodic payment subject to its own withholding calculation. The most common mistake is entering the prior pay date rather than the next pay date, which the court reads as an admission that no withholding will occur. Many filers think semimonthly and biweekly are interchangeable — they are not, and the wrong selection changes the withholding cap.
Box 3A: Other Periodic Payments Owed
This box covers periodic payments that are not wages — land contract installments, rent, commissions paid on a 1099, or recurring contract payments.
State the type of payment, the amount, and the frequency. Janet Liu, the buyer under a land contract with the defendant as seller, writes “Land contract installment, $1,250.00, monthly, due on the 1st”.
A nuance applies to percentage-based commissions — disclose the formula and the most recent month’s actual payment so the court can calculate withholding. The most common mistake is leaving this blank when you owe the defendant a one-time bonus that happens to fall in the writ’s effective period, which the court treats as concealment under MCL 600.4051. Filers often think rent paid in cash is exempt from disclosure — all periodic payments are reportable regardless of payment form.
Box 4A: Higher-Priority Garnishments or Orders
Disclose any prior writs, income-withholding orders, IRS levies, or Friend of the Court support orders already attached to this defendant’s wages.
Priority follows MCL 600.4012(2): support orders first, then IRS, then earlier-served writs, then this writ. Marcus checks “yes” and lists “Wayne County FOC Support Order No. 19-DM-4421, $385 biweekly, served 02/14/2024”.
A nuance applies when two general writs were served the same day — they share priority and the garnishee withholds proportionally. The most common mistake is omitting an FOC order, which causes the new writ to override support and triggers an FOC enforcement action against the garnishee. Many garnishees think a 401(k) loan repayment is a competing garnishment — it is not, voluntary payroll deductions yield to garnishments.
Section B: Non-Periodic Garnishment Disclosures
Section B is used only if the writ was MC 13 (non-periodic). It snapshots the defendant’s account or property as of the date of service.
Box 1B: Account or Property Held
Describe each account, deposit, or item of personal property in your possession belonging to the defendant.
For banks, list account number (last four digits), account type, and balance as of service. Aisha writes “Checking **4421, balance $2,847.13 as of 05/12/2026 9:14 a.m.” exactly to the minute her bank’s hold-and-disclose system flagged the writ.
A nuance is the joint account — under MCL 487.703, funds in a joint account are presumed to belong to all signers equally, and you must disclose the full balance plus the joint owner’s name. The most common mistake is netting overdrafts against credit balances, which understates the disclosure and is treated as concealment. People often think pending deposits are exempt — they are not, you must disclose all funds credited as of service even if they are subject to recall.
Box 2B: Setoffs and Liens
State any right of setoff, security interest, or lien the garnishee has against the disclosed funds.
Banks routinely have a contractual right of setoff for unpaid loans. Aisha writes “Bank holds setoff right for unpaid auto loan #88142, balance $1,940.00, perfected by deposit account agreement dated 03/01/2024”.
A nuance arises when the setoff right has not yet been exercised — disclose it anyway, because failure to disclose waives it. The most common mistake is exercising setoff after service of the writ, which under MCL 600.4061a is void and the bank must pay the full balance to the plaintiff. Many bankers believe a customer agreement overrides the writ — it does not, the writ takes priority over post-service setoff.
Calculation Grid: Computing the Withholding
The calculation grid on page 2 walks you through gross pay, statutory deductions, disposable earnings, the 25% cap, and the federal minimum-wage floor.
Gross Earnings
Enter gross earnings for the pay period containing the date of service.
Gross means before any deductions, including pretax 401(k) and health insurance. Marcus enters “$1,840.00” for Daniel Cortez’s biweekly gross.
A nuance applies to tipped employees — gross includes reported tips. The most common mistake is using net pay, which dramatically understates withholding and triggers a clerk-level audit. Many filers think bonuses are excluded — they are part of gross earnings during the pay period they are paid.
Statutory Deductions
Enter only federal, state, and local income tax; FICA; and Medicare.
Voluntary deductions like 401(k), health insurance, and union dues are not statutory and do not reduce disposable earnings under 29 CFR 870.10. Marcus enters “$402.18” covering federal withholding, MI state tax, FICA, and Medicare only.
A nuance applies to court-ordered child support already withheld — it reduces the amount available but does not reduce disposable earnings for the cap calculation. The most common mistake is including health-insurance premiums in statutory deductions, which inflates the exemption and underwithholds. Filers often think Roth 401(k) contributions reduce disposable earnings — they do not.
Disposable Earnings and the 25% Cap
Disposable earnings = gross − statutory deductions. The maximum that can be withheld is the lesser of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage for the pay period.
The 2026 federal minimum wage remains $7.25 per hour under the FLSA, so 30 × $7.25 = $217.50 weekly, $435 biweekly, $471.25 semimonthly, $942.50 monthly. Marcus computes “$1,840 − $402.18 = $1,437.82 disposable; 25% = $359.46; 30× minimum = $435; withhold $359.46”.
A nuance applies when an FOC support order already withholds 50–65% — the 25% cap on this writ is reduced to whatever is left under 15 U.S.C. § 1673. The most common mistake is applying the cap to gross instead of disposable earnings, which over-withholds and exposes the employer to a wage-and-hour claim. Many filers think Michigan has its own higher cap — it does not, the federal CCPA cap controls.
Verification (Signature Block)
The verification states that the garnishee has read the disclosure and the contents are true to the best of the signer’s knowledge and belief, signed under penalty of perjury under MCL 600.4011(3).
Sign in blue or black ink, print your name, list your title, and date. Marcus signs as “Marcus Bell, Payroll Manager, 05/19/2026” — within the 14-day window from the 05/12 service date.
A nuance applies to e-Filed disclosures — the MiFILE digital signature satisfies the verification under MCR 1.109(E). The most common mistake is having an unauthorized employee sign, which voids the disclosure. People often think a notary is required — it is not for the standard MC 92 verification, but the signer must have personal knowledge of the facts.
Proof of Service
The bottom of MC 92 contains a proof of service certifying that you mailed copies to the plaintiff (or attorney), the defendant, and the court on the same day you signed.
List the names, addresses, and the date of mailing. Aisha certifies “Mailed via first-class U.S. Mail on 05/19/2026 to Midwest Receivables LLC c/o Hartwell Law and to Daniel R. Cortez at 4218 Maple Ridge Dr.”.
A nuance applies to e-Service through MiFILE — the system generates the proof automatically. The most common mistake is mailing only to the plaintiff and forgetting the defendant, which violates MCR 2.107(C) and gives the defendant grounds to vacate any payment. Many filers think email service is acceptable — it is not unless the recipient has consented in writing.
Three Filled-Out Examples Using Real Scenarios
Below are three end-to-end fact patterns showing how MC 92 looks when complete. Each table shows what the named garnishee actually writes on the form.
Example 1: Marcus Bell, Payroll Manager (Periodic Wage Garnishment)
Daniel Cortez owes Midwest Receivables LLC $4,212 on a default judgment from 36th District Court. Bell Brothers HVAC is served with MC 12 on 05/12/2026.
| Form Section | What Marcus Enters |
|---|---|
| Court | 36th Judicial District Court, Wayne County |
| Case number | 25-04421-GC |
| Plaintiff (Box 1) | Midwest Receivables LLC, c/o Hartwell Law PLLC, Lansing, MI |
| Defendant (Box 2) | Daniel R. Cortez, last 4 SSN xxx-xx-9921 |
| Garnishee (Box 3) | Bell Brothers Heating & Cooling, Inc., Dearborn, MI |
| Date served (Item 4) | 05/12/2026 |
| Section A, Box 1A | Yes — defendant is my employee |
| Section A, Box 2A | Biweekly, next pay date 05/22/2026 |
| Section A, Box 4A | Yes — Wayne FOC Support Order $385 biweekly |
| Calculation | Gross $1,840.00 − statutory $402.18 = disposable $1,437.82; 25% cap = $359.46; reduced by FOC to $0 this period |
| Verification | Marcus Bell, Payroll Manager, 05/19/2026 |
Example 2: Aisha Patel, Bank Operations (Non-Periodic Bank Garnishment)
First Liberty Credit Union is served with MC 13 on 05/12/2026 against Daniel Cortez’s checking account.
| Form Section | What Aisha Enters |
|---|---|
| Court | 36th Judicial District Court, Wayne County |
| Case number | 25-04421-GC |
| Plaintiff (Box 1) | Midwest Receivables LLC, c/o Hartwell Law PLLC |
| Defendant (Box 2) | Daniel R. Cortez, last 4 SSN xxx-xx-9921 |
| Garnishee (Box 3) | First Liberty Credit Union, Sterling Heights, MI |
| Date served (Item 4) | 05/12/2026 at 9:14 a.m. |
| Section B, Box 1B | Checking **4421, balance $2,847.13 as of service |
| Section B, Box 2B | Setoff right $1,940.00 — auto loan #88142 |
| Net available | $907.13 held for plaintiff after setoff |
| Verification | Aisha Patel, AVP Operations, 05/15/2026 |
Example 3: Janet Liu, Land Contract Vendee (Periodic Land Contract Payment)
Janet bought a duplex from defendant Robert Hines on land contract. Plaintiff Comerica Bank serves Janet with MC 12 on 05/01/2026 to garnish the monthly installment.
| Form Section | What Janet Enters |
|---|---|
| Court | 3rd Judicial Circuit Court, Wayne County |
| Case number | 25-118822-CZ |
| Plaintiff (Box 1) | Comerica Bank, c/o Plunkett Cooney, Bloomfield Hills, MI |
| Defendant (Box 2) | Robert J. Hines, last 4 SSN xxx-xx-3310 |
| Garnishee (Box 3) | Janet Liu, 2244 Trumbull Ave., Detroit, MI 48216 |
| Date served (Item 4) | 05/01/2026 |
| Section A, Box 1A | No — defendant is not my employee |
| Section A, Box 3A | Land contract installment $1,250.00, monthly, due 1st |
| Section A, Box 4A | No prior writs or support orders known |
| Withholding plan | $1,250.00 monthly held until judgment of $9,800 satisfied |
| Verification | Janet Liu, individually, 05/08/2026 |
How to File the Completed Form
You must serve and file MC 92 within 14 days of the date the writ was served on you, period. Three channels are available, and the choice depends on your county and your status as filer.
E-Filing through MiFILE. Go to mifile.courts.michigan.gov, log in, select the existing case, upload your completed PDF, pay the $0 e-Filing fee for garnishee disclosures (no court fee for filing the disclosure itself, although other filings on the case may incur fees), and accept service certificates. Processing is typically same-day, and the system emails a stamped copy as proof of filing. Save that PDF and the JEFS receipt for at least three years.
Paper at the clerk’s window. Bring the original signed MC 92 plus three copies (court, plaintiff, defendant) to the clerk’s office of the court that issued the writ. There is no filing fee for the disclosure. The clerk file-stamps the original and returns a stamped copy as your proof of filing. Cash, check, or card is accepted only if your court charges incidental copy fees, typically $1 per page.
First-class mail. Mail the original signed MC 92 with a self-addressed stamped envelope to the issuing court’s clerk and mail copies to the plaintiff and defendant the same day. There is no filing fee. Processing takes 5–10 business days, and your proof is the certificate of mailing if you obtain one at the post office. The Michigan Courts directory lists every district, circuit, and probate court address. Keep all proofs of filing and service for the full 7-year statute of limitations on the underlying judgment.
What Happens After You File
Once the disclosure is filed, the case enters a 28-day quiet period during which the defendant may file MC 95 Objections to Garnishment. If no objection is filed, you must begin forwarding withheld payments to the plaintiff or plaintiff’s attorney.
If the defendant objects, the court schedules a hearing within 14 days under MCR 3.101(K), and you continue to withhold but not pay until the court rules. If the court sustains the objection, you release the held funds back to the defendant; if it overrules, you forward the funds plus any accrued amounts. The plaintiff is required by MCL 600.4012(8) to send you a balance statement at least every six months while the writ is active.
When the judgment is satisfied, the plaintiff must serve you with MC 50 Garnishment Release within 21 days. If the plaintiff fails to do so, the garnishee may petition the court for release under MCR 3.101(N). Failure to file MC 92 at all triggers a request for default judgment against the garnishee for the full balance of the underlying judgment, and that default sticks unless cured within 28 days.
Mistakes to Avoid When Filling Out the Form
Garnishee defaults in Michigan are common precisely because filers underestimate the technical detail.
- Missing the 14-day disclosure deadline. Consequence: plaintiff requests default for the full judgment under MCR 3.101(S).
- Using a trade name instead of the legal entity. Consequence: the disclosure is defective and the parent entity is exposed to default.
- Writing the full SSN. Consequence: the clerk strikes the filing under MCR 1.109(D)(9) and the 14-day clock continues.
- Skipping the FOC support disclosure. Consequence: an FOC enforcement action and possible contempt for the payroll officer.
- Calculating withholding on gross instead of disposable earnings. Consequence: over-withholding and a wage-and-hour claim by the employee.
- Including 401(k) and health premiums in statutory deductions. Consequence: under-withholding and liability to the plaintiff for the shortfall.
- Forgetting to mail a copy to the defendant. Consequence: violation of MCR 2.107 and the defendant may vacate any payment.
- Exercising bank setoff after service. Consequence: void under MCL 600.4061a and the bank pays the full balance to the plaintiff.
- Listing the wrong pay date. Consequence: court reads it as an admission of no withholding and enters default.
- Signing without authority. Consequence: verification is void and the disclosure is treated as never filed.
- Forgetting the proof of service. Consequence: filing is incomplete and clerks reject it on intake.
- Using an outdated form revision. Consequence: clerk rejects the disclosure on sight and the deadline runs out.
Do’s and Don’ts
A few habits separate clean disclosures from costly ones.
- Do date-stamp the writ the moment it arrives, because that single date controls every deadline.
- Do match the legal entity name to your LARA registration so the court and plaintiff can confirm jurisdiction.
- Do calendar the 14-day disclosure date and the 28-day withholding date the same morning.
- Do keep the $35 disclosure fee receipt in the case file for at least three years.
- Do verify Friend of the Court orders by calling the county FOC office before signing.
- Do file electronically through MiFILE where available because it timestamps the filing automatically.
- Don’t redact more than the writ already redacts, because removing required identifiers makes the filing defective.
- Don’t withhold from a 1099 contractor’s payment as if it were wages; instead use Box 3A for non-wage periodic payments.
- Don’t start paying the plaintiff before the 28-day objection window closes.
- Don’t ignore an MC 95 objection; it freezes payments and requires a hearing.
- Don’t rely on email service of the disclosure unless the recipient consented in writing.
- Don’t discard the file-stamped copy of MC 92, because it is your only proof against a default request.
Pros and Cons of Filing on Your Own vs. With Help
Most small employers file MC 92 themselves, but high-volume payroll departments and banks usually have either in-house counsel or a payroll vendor that handles garnishment compliance.
Pros of filing on your own:
- No legal fees, since the form is free and filing is no-cost.
- Direct knowledge of the payroll record, which speeds calculation.
- Same-day filing through MiFILE keeps you within the 14-day window easily.
- Builds in-house expertise for future writs, which a payroll office of any size will receive again.
- Maintains direct control of confidential employee data.
Cons of filing on your own:
- Calculation errors on the 25% cap can trigger wage-and-hour exposure.
- Missing FOC priority can lead to contempt for the payroll officer personally.
- Multi-writ priority under MCL 600.4012 is genuinely tricky.
- A defective verification can cost the company the entire underlying judgment.
- No professional liability backstop if the disclosure is rejected.
Pros of using a payroll vendor or attorney:
- Vendor systems automate calculations and timing.
- Attorney work product is protected by privilege.
- Vendors track multi-state CCPA caps automatically.
- Attorneys handle MC 95 hearings and motions to quash.
- Reduces personal exposure for HR staff.
Cons of using a vendor or attorney:
- Per-writ fees of $50–$250 add up across a large workforce.
- Vendor cutoff times sometimes miss the 14-day window if the writ arrives late in the cycle.
- Attorney involvement can slow simple disclosures.
- Outsourcing can create gaps if the vendor changes platforms.
- Confidential payroll data is shared with a third party.
Periodic vs. Non-Periodic MC 92 Disclosures
Knowing which side of the form to use matters because the two follow different timelines and caps.
| Feature | Periodic (MC 12 → MC 92 Section A) |
|---|---|
| Trigger writ | MC 12 Request and Writ for Garnishment (Periodic) |
| Typical garnishee | Employer, land contract vendee, tenant |
| Disclosure fee | $35 paid by plaintiff at service |
| Duration | Until judgment is satisfied per MCL 600.4012 |
| Withholding cap | Lesser of 25% disposable or 30× federal minimum wage |
| Reconciliation | Plaintiff balance statement every 6 months |
| Feature | Non-Periodic (MC 13 → MC 92 Section B) |
|---|---|
| Trigger writ | MC 13 Request and Writ for Garnishment (Non-Periodic) |
| Typical garnishee | Bank, credit union, brokerage |
| Disclosure fee | $1 paid by plaintiff at service |
| Duration | 182 days, single use |
| Withholding cap | Full account balance subject to exemptions |
| Reconciliation | None — single-shot snapshot |
FAQs
What is the current revision date of MC 92?
The current SCAO-approved revision is 4/25. Older versions are rejected by clerks. Always download fresh from the SCAO forms page before each filing.
Do I have to file MC 92 if the defendant does not work for me?
Yes. Even a “no, this person is not my employee” disclosure must be filed within 14 days, or the plaintiff can request default for the entire judgment under MCR 3.101(S).
What is the disclosure fee in 2026?
Yes, the fee is $35 for periodic garnishments and $1 for non-periodic, paid by the plaintiff to the garnishee at service under MCL 600.4012(3).
Can I file MC 92 electronically?
Yes. MiFILE accepts MC 92 in every county that has rolled out e-Filing, and many courts now require it for represented parties.
Do I write the full Social Security number in Box 2?
No. Write only the last four digits, as the writ already redacts the rest under MCR 1.109(D)(9).
Do I use my trade name (DBA) in Box 3?
No. Use the legal entity name as registered with LARA, because the writ runs against the legal entity, not the trade name.
Do I include 401(k) deductions when computing disposable earnings?
No. Only federal, state, and local taxes plus FICA and Medicare count as statutory deductions under 29 CFR 870.10.
Should I check Box 1A for a 1099 contractor?
No. A 1099 contractor is not an employee. Use Box 3A for non-wage periodic payments instead.
Do I have to disclose a Friend of the Court support order?
Yes. FOC support orders have priority over general garnishments and must be disclosed in Box 4A.
Do I keep withholding while a defendant objects?
Yes. You withhold but do not pay until the court rules on the MC 95 objection under MCR 3.101(K).
Do I file in the court where my business is located?
No. File in the court that issued the writ, which is named in the caption of MC 12 or MC 13.
Do I need a notary on MC 92?
No. The verification block is signed under penalty of perjury under MCL 600.4011(3), no notary required.
Can a payroll vendor sign MC 92 for my company?
Yes, if the vendor is the legal employer of record (e.g., a PEO) or holds written authorization to sign payroll documents on the company’s behalf.
What happens if I miss the 14-day deadline?
Yes, the plaintiff can request a default judgment against you, the garnishee, for the full balance of the underlying judgment plus costs under MCR 3.101(S).
Related reading
- How to Fill Out Michigan Form DC 88 (w/Examples) + FAQs
- How to Fill Out Michigan Form MC 12 (w/Examples) + FAQs
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