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Instructions for Form 5121,
City of Detroit Withholding Tax Schedule - 2022
The City of Detroit Withholding Tax Schedule taxpayer also has wages earned within Detroit as a
(Form 5121) is designed to report City of Detroit income nonresident, the amount reported in Column G should
tax withholding and to apportion nonresident wages. be the difference between the amount from Form W-2,
Use a City of Detroit Withholding Tax Continuation Box 1, and the amount reported on Form 5120, line 10,
Schedule (Form 5253) and include with return when Column A. For that job, the part-year resident taxpayer
you have more than eight W-2s or more than three would complete Columns basedB – F on the time worked
partnerships to list on Form 5121. Carry the total from as a nonresident only.
column E on Form(s) 5253 and add it to the total on Example: A taxpayer worked theat same job for the entire
line 5 on Form 5121. Carry the total from column C year. The main job location was inside Detroit, but the
on Form(s) 5253 and add it to the total on line 6 on taxpayer worked outside Detroit anaverage of one day per
Form 5121. week. On August 1st, the taxpayer moved into Detroit.
Include a completed Form 5121 with your City of Detroit Box 1 of Form W-2 reports $42,000. The taxpayer would
income tax return. report $17,500 on line 10, Column A, of Form 5120 based
on being a resident for 5 months. The taxpayer would
If Form 5121 is not included when required, the then report $42,000 - $17,500 = $24,500 in Column G,
processing of your return will be delayed. Do not Part 3 ofthe City Schedule W. Columns B through F
submit W-2 or 1099 forms with your return. Keep would be completed based on the taxpayer’s actual work
copies of your W-2 and 1099 forms with your tax location while a nonresident.
records for six years and have them available if
requested by the Department of Treasury. Basic Guidelines for PART 3:
Completing the Withholding Tables If Part 3 is not completed, all wages are assumed to have
been earned 100% inside the City of Detroit.
Lines not listed are explained on the form. Non-residents and Part-year residents MUST complete
Complete Form 5121 using information from your W-2, Part allocate3 to wages from Part 1outside of the City of
1099 forms, and any other documents that report City Detroit.
of Detroit income tax withheld. If you need additional • Days Worked: Actual number daysof you were on the
space, place an “X” the in box under line and 6 complete job. It does not include holidays, sick days, vacation
Form 5253. days otheror days not worked.
PART 1 Column D: Enter wages, tips, and other • Hours must beconverted to days.
compensation from which city income tax was withheld. • Note: Drivers are considered working in the City of
Also list any income reported on Form 1099 from which Detroit while driving within city limits.
city income tax was withheld. • If less than 100 percent your of wages are attributable
PART 1 Column E: Enter income tax withheld on to work inside the City Detroit, of please obtain letter a
compensation included in Column D. Also list any from your employer verify to Columns Bthrough E of
withholding reported Formon 1099. Form 5121 and retain your work log for your records.
2: Enter City of Detroit income tax withholding Treasury may request a copy of your work log and
PART
paid on your behalf by a partnership. Include the employer letter.
partnership’s name and federal identification number. • Do not round percentages. Report percentages the to
PART 3: Complete this section only if wages earned second
decimal place.
while a nonresident or part-year resident were earned
from employment that was partly inside and partly
outside the City of Detroit. If married and filing a joint
return, wages from both spouses must be included on Part
3 if any of the wages from Part 1 of this form were earned
from employment inside the City of Detroit or if any City
of Detroit taxes were withheld. W2s, 1099 forms, or any
other documents reported on Part 1 that are not allocated
on Part 3 will be considered Detroit wages and taxed
accordingly.
Part-year residents should only complete this section if
they have wages earned while a nonresident that were
earned both inside and outside the City of Detroit. If
a part-year resident worked at the same job as both a
resident and as a nonresident, Column G will not be
the full amount reported in Box 1 of Form W-2. The
taxpayer should report the full amount of wages earned
as a resident on Form 5120, line 10, Column A. If the
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