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Michigan Department of Treasury - City Tax Administration 
5321 (Rev. 05-21) 
                                                                                                                                                                 Check if this is an amended return. 
                                                                                                                                                                 Complete reason code on this page. 

2022 City of Detroit Income Tax Withholding Annual Reconciliation 
Issued under authority of Public Act 284 of 1964, as amended. 
                                                                                   Return is for the city of                                                     City Code 
Return is due February 28, 2023.                                                   DETROIT                                                                       170 

Taxpayer’s Business Name                                                                                      Federal Employer Identification Number (FEIN) 

Street Address 

City                                                                                                          State ZIP/Postal Code                                        Country Code 

If Discontinuing, Date of Discontinuance (MM-DD-YYYY)     Reason Code for Discontinuance (see instructions)         Reason Code if amending (see instructions) 

If Reason Code for Discontinuance is “Other,” Explain 

If Reason Code for Amending is “Other,” Explain 

 1.  Gross city payroll, pension and other taxable compensation paid for the year  ............................................                                  1. 
 2.  Total number of W-2 and 1099 forms  ................................................................. 2. 
 3.  Total city income tax withheld per W-2 and 1099 forms  ...............................................................................                      3. 
 4.  Total city income tax withholding paid during current tax year  .....................................................................                       4. 
 5.   If amending only: Overpayment, if any, received on the original return or previous amended return ........                                                 5. 
 6.  Add line 3 and line 5  .................................................................................................................................... 6. 
 7.   If amending only: Amount paid with original return plus additional tax paid after original return was filed 
      (excluding penalty and interest)....................................................................................................................       7. 
 8.  Add line 4 and line 7 ..................................................................................................................................... 8. 

 9.   REFUND. Subtract line 6 from line 8. If less than zero, leave blank and continue to line 10 .......................                                        9. 
10.  Subtract line 8 from line 6 .............................................................................................................................  10. 
11.  Penalty paid with this return (see instructions) .............................................................................................  11. 
12.  Interest paid with this return (see instructions) .............................................................................................  12. 
13.   TOTAL PAYMENT DUE. Add line 10, line 11 and line 12.............................................................................                           13. 

Taxpayer Certification.  I declare under penalty of perjury that the information in this Preparer Certification.  I declare under penalty of perjury that this 
return and attachments is true and complete to the best of my knowledge.                 return is based on all information of which I have any knowledge. 
                                                                                         Preparer’s Signature 
      By checking this box, I authorize Treasury to discuss my return with my preparer. 

Signature of Taxpayer or Official Representative (must be Owner, Officer, Member,        Preparer’s Business Address 
Manager, or Partner) 

Print Taxpayer or Official Representative’s Name              Date 

Title                                                 Telephone Number                   Preparer’s Identification Number                                            Preparer’s Telephone Number 

ALL  ANNUAL RECONCILIATION RETURNS. Mail to: Michigan Department of Treasury, City of Detroit, PO Box 30812, Lansing MI 48909 
WITH PAYMENT. Pay amount on line 13. Make check payable toState“         of Michigan - Detroit.” Printtaxpayer FEIN,tax period and “City WH” on the front 
of the check. Do not staple check to the return. 

+ 0000 2022 701 01 27 2 

                                               Instructions for Form 5321 

               2022 City of Detroit Income Withholding Annual Reconciliation 

Filing Requirements                                                         Electronic Filing 
Employers withholding city income tax are required to annually              Filing of tax returns and payments electronically is accurate, 
reconcile the city income tax withheld to the city income                   convenient  and  secure.  E-file  returns  have  significantly  less 
tax withholding paid. The       City Income Withholding Annual              chance of error and are processed faster than paper returns. When 
Reconciliation   (Form  5321)  is the  form  used  to  make  this           e-filing, do not mail a paper copy of Form 5321, unless requested 
reconciliation,  replacing  the City  Income  Tax  Withheld  Annual         by Treasury to do so. 
Reconciliation (Form DW3). 
                                                                            Visit  www.MIfastfile.org for more information. 
Employers choosing to e-file the return and make a payment by 
paper check should include payment with a   City of Detroit Income          Line-by-Line Instructions 
Tax Withholding E-file Payment Voucher (Form 5322). See Form 
5322 for additional instructions.                                           Lines not listed are explained on the form. 
Monthly and quarterly filers must file Form 5321 on a calendar-             This form is for use by a taxpayer filing a City of Detroit Income 
year basis (not your fiscal year). Taxpayers that had multiple active       Tax Withholding Annual Reconciliation for 2022. This tax is 
account  numbers  (Federal  Employer  Identification  Numbers)  in          administered by the Michigan Department of Treasury on behalf 
a  tax  year  are  required  to  file  separate  annual  returns  for  each of the City of Detroit. 
account number assigned. Taxpayers that use an outside payroll or           Only  report  income  tax  withholding  attributable  to  the  City  of 
accounting agency should coordinate this filing responsibility with         Detroit. 
the agency. 
                                                                            Taxpayer’s Business Name:  The business name entered on this 
Form  5321  must  be  signed  and  dated  by  the  taxpayer  or  the        return should be the same business name submitted on your      City 
taxpayer’s authorized agent.                                                of  Detroit  Income  Tax  Withholding Monthly/Quarterly  Return  
                                                                            (Form 5323). 
W-2 Wage and Tax Statements 
Each  employer  must  furnish  W-2  statements  to  employees  by           Federal Employer Identification Number (FEIN): Use the same 
                                                                            FEIN that was used when filing Form 5323. 
January 31. Employers doing business within the city designated 
must report W-2 information to the Michigan Department of                   NOTE:   If  the  taxpayer  does  not  have  an  FEIN,  the 
Treasury on or before the last day of February.   When submitting           taxpayer  must  obtain  an  FEIN  before  filing  a  City  of 
W-2  forms  by  paper,  they  must  be  included  with  Form  5321.         Detroit  Income  Tax  Withholding  Return.  Go  online  to 
Note that tax withheld for December (or the fourth quarter, if the          www.michigan.gov/businesstaxes      for  information  on  obtaining 
employer is a quarterly filer) is due on or before January 15.              an  FEIN.  Returns  received  without  a  registered  account  number 
                                                                            will not be processed until such time as a number is provided. 
Form  5321  serves  as  the  transmittal  statement  for  paper  W-2 
forms. A W-2 must be submitted by an employer doing business in             Street  Address:   Enter the complete address, including the two-
the city designated on Form 5321 for each employee:                         digit abbreviation for the country code. 
a. From     whom  tax  has  been  withheld  for  the  designated  city      Foreign Filers: Complete the address fields as follows: 
   during the year, or, 
                                                                               • Address: Enter the postal address for this taxpayer. 
b. Who earned wages in the designated city or lived in that city               • City:  Enter the city name for this taxpayer. DO NOT include 
   during the year, even if no income tax was withheld.                     the country name in this field. 
Some  computer  software  programs  allow  the  electronic  filing  of         • State:   Enter  the  two-letter  state  or  province  abbreviation. 
W-2 data in the Social Security Administrations EFW2 format,                If  there  is  no  applicable  two-letter  abbreviation,  leave  this  field 
when Form 5321 is e-filed.  Check with your software provider for           blank. 
more details.                                                                  • ZIP/Postal Code: Enter the ZIP Code or Postal Code. 
All employers  registered for city income tax withholding                      • Country  Code:   Enter the two-letter country code provided in 
must file Form 5321 each year, even if no tax is due. Form 5321             the list of codes available online at    michigan.gov/taxes. See the 
reconciles the tax due for the year with the monthly or quarterly           City of Detroit Withholding Tax page. 
payments made during the year. Do not use Form 5321 instead of 
your monthly or quarterly returns. Form 5321 and any payment                            COMMONLY USED COUNTRY CODES 
required  are  due  the  last  day  of  February.  No  extensions  are                   United States                             US 
granted for filing Form 5321.                                                                  Canada                              CA 
                                                                                               Mexico                              MX 
Late or Insufficient Payment                                                         Any  correspondence  regarding  the  return  filed  and/  or    
                                                                            NOTE:                                                                    
Returns filed late and without payment of tax due are subject to            refund  will  be  sent  to  the  address  provided  on  this  form.  The  
penalty and interest. Form 5321 instructions for line 11 and line 12        taxpayer’s  primary  address  on  file  with  Treasury,  identified  as  
explain how to calculate penalty and interest.                              the legal address and used for all purposes other than refund      

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and correspondence on a specific City Income Tax Withholding                   • If your return is filed with additional tax due, include penalty 
Annual Reconciliation return, will not change unless the taxpayer            and interest with your payment. Penalty is 1% of the tax due and 
files  a   City of Detroit Notice of Change          (Form 5439) with        increases by an additional 1% per month or fraction thereof, to a 
Treasury.                                                                    maximum of 25%. 
Date  of  Discontinuance:         Enter  the  date,  if  applicable,  the      • Interest is charged daily using the average prime rate, plus 1 
taxpayer  discontinued  its  business.  The  discontinuance  tax  year       percent. For current interest rates, visit www.michigan.gov/taxes. 
entered must match the tax year of the form.                                 REMINDER:       Taxpayers  must  sign  and  date  returns.  Preparers 
Example:  A discontinuance date of 06/30/2022 must be entered                must provide a Preparer Taxpayer Identification Number (PTIN) 
on  a  2022  return.  A  discontinuance  date  of  04/01/2021  must  be      or  Social  Security  Number  (SSN),  as  well  as  a  business  name, 
entered on a 2021 return.                                                    business address and phone number. 

Reason  Code  for  Discontinuance:         Enter the two-digit code that     Mailing Address 
best represents the reason for discontinuance from the table below. 
                                                                             Mail your Annual Reconciliation return to: 
    01       Business Closed                                                     Michigan Department of Treasury 
    02       Sale of Business                                                    City of Detroit 
    10       Other                                                               PO Box 30812 
  • If selecting “Other,” provide a brief explanation in the field “If           Lansing MI 48909 
Reason Code for Discontinuance is ‘Other,’ Explain.” 

Reason code if amending:          Using the table below, select the two-     Make check payable to “State of Michigan — Detroit.” Write 
digit code that best represents the reason for amending the return.          the FEIN, tax year and “City WH” on the check. Do not staple 
    01           Increasing tax liability                                    the check to the return. 
    02           Decreasing tax liability                                    NOTE:   Form  5321  is  used  to  amend  a  previously  filed  annual 
                 Incorrect   information/figures reported  on  original      return. To amend Form 5321, complete the return with the 
    03                                                                       corrected  figures  and  place  an  “X”  in  the  “Check  if  this  is  an 
                 return 
    04           Original return was missing information/incomplete          amended return” box located in the upper right hand corner of the 
    10           Other                                                       return. For completing the “Reason Code if amending” field, see 
                                                                             the line-by-line instructions. 
  • If selecting “Other,” provide a brief explanation of the reason in 
the space provided. 
IMPORTANT: When amending  a  return you  MUST  enter 
a  reason  code  AND  place  an  “X”  in  the  “Check  if  this  is  an 
amended return” box located in the upper right of the return. 
Line   1: Enter your total  gross payroll  and other compensation 
subject to income tax withholding in the City of Detroit, for the 
year. 
Line    3: Enter the total City of Detroit income tax withheld for the 
year. 
Line    4: Enter the total City of Detroit income tax withheld that 
was paid on your monthly or quarterly returns. Do not include 
penalty and interest. 
Line   5:   If  amending  a  return  previously  filed,  enter  any 
overpayment received on the original return or previous amended 
return. 
Line     7:  If  amending  a  return  previously  filed,  enter  the  amount 
that was paid with your original return plus any additional tax that 
was paid after the original return was filed. Do  not include penalty 
and interest paid with the original return. 
Line 9: Refund.    The taxpayer should not request a refund if they 
overwithheld City of Detroit Income Tax from an employee and 
the overage is reported on the employee’s W-2. 
NOTE:  A refund is allowed if the taxpayer reported an amount in 
error (either a clerical error or data that conflicted with a correctly 
prepared W-2) or incorrectly prepared a W-2 for an employee but 
then re-issued a corrected W-2. If requesting a refund, include a 
detailed written explanation. 
Line 11 and Line 12: How to compute penalty and interest: 

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