5121: City of Detroit Withholding Tax Schedule (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5121, City of Detroit Withholding Tax Schedule (City Schedule W), reports wages, city income tax withheld, and city tax paid on your behalf by a partnership for 2024. It also calculates wages earned in Detroit for nonresidents and part-year residents who worked outside the c
Who files this form
Complete City Schedule W (Form 5121) if you are claiming withholding or allocating compensation outside Detroit on your City Income Tax Return. Include it with Form 5118, Form 5119, or Form 5120.
Nonresidents and part-year residents who performed any work outside Detroit must complete Part 3 to calculate wages earned in Detroit. Residents must not complete Part 3. Do not complete Part 3 if all your work was performed in Detroit, because all wages are subject to tax.
What you'll need
- Your name and full Social Security number, plus your spouse’s if filing jointly.
- Your W-2 information, including employer names, federal identification numbers, wages from Box 1, and city income tax withheld from Box 19. Do not attach your W-2s.
- If a partnership paid city tax for you, its name, federal identification number, and the amount paid.
- If completing Part 3, information for each W-2 about days paid, vacation days, holidays and other days not worked, and days worked in Detroit.
- Form 5253, the City of Detroit Withholding Tax Continuation Schedule, if you need additional space.
If your Detroit allocation is less than 100%, obtain an employer letter verifying columns B through E of Form 5121 and retain your work log. Treasury may request both.
How to file
Type or print in blue or black ink. Include your completed City Schedule W with Form 5118, Form 5119, or Form 5120. Do not attach your W-2s.
- In Part 1, report city tax withheld and mark each entry as belonging to the filer or spouse. Carry the total on line 5 to Form 5118, line 17; Form 5119, line 20; or Form 5120, line 36.
- In Part 2, report city tax paid for you by partnerships. Carry the total on line 6 to Form 5118, line 19; Form 5119, line 22; or Form 5120, line 38.
- If Part 3 applies, calculate the wage allocation separately for each W-2 and separately for each spouse. Report the sum of column H on Form 5119, line 9, or Form 5120, line 10, column B.
If you have more than eight W-2s or tax paid on your behalf by more than three partnerships, check the continuation box and complete Form 5253.
Common mistakes
- Attaching W-2s: The form says not to attach them.
- Completing Part 3 as a resident: All wage income earned by residents is subject to tax, so residents must not complete Part 3.
- Skipping Part 3 when allocation is required: Nonresidents and part-year residents who worked outside Detroit must complete it. If Part 3 is left incomplete, all wages reported in Part 1 will be allocated 100% to Detroit.
- Combining wage allocation calculations: Make a separate calculation for each W-2. If both spouses have income to allocate, calculate each spouse’s compensation separately.
- Leaving zero calculations blank: Enter “0” when a column’s calculation equals zero.
- Omitting an explanation for days paid: If Part 3, column B is not 260 days, enter an explanation.
- Not keeping allocation support: If your Detroit allocation is below 100%, obtain the employer verification letter and retain your work log.
Questions people ask
Do I attach my W-2s to City Schedule W?
No. Use the W-2 information to complete the schedule, but do not attach your W-2s.
What if I need more room?
Complete Form 5253, the City of Detroit Withholding Tax Continuation Schedule. Check the continuation box if you have more than eight W-2s or tax paid on your behalf by more than three partnerships.
Do I complete Part 3 if all my work was in Detroit?
No. The form says not to complete Part 3 if all your work was performed in Detroit, because all wages are subject to tax. Residents also must not complete Part 3.
How does Part 3 calculate wages earned in Detroit?
Subtract vacation days, holidays, and other days not worked from days paid to find actual days worked everywhere. Divide actual days worked in Detroit by actual days worked everywhere. Multiply the wages in column G by that percentage to find wages earned in Detroit in column H.
What support should I keep for an allocation below 100%?
Obtain a letter from your employer verifying columns B through E of Form 5121 and retain your work log. Treasury may request copies of both.