5121: City of Detroit Withholding Tax Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5121, City Schedule W, is the 2025 City of Detroit Withholding Tax Schedule. It reports wages, city income tax withheld, and city tax paid on your behalf by a partnership. It also allows nonresidents and part-year residents to calculate wages earned in Detroit when they perf
Who files this form
Complete the 2025 City of Detroit Withholding Tax Schedule (Form 5121, also called City Schedule W) if you want to claim withholding or allocate compensation outside Detroit on your City Income Tax Return.
Include the completed schedule with Form 5118, Form 5119, or Form 5120.
Nonresidents and part-year residents who performed any work outside Detroit must complete Part 3. Residents should not complete Part 3 because all wage income earned by residents is subject to tax. Do not complete Part 3 if all your work was performed in Detroit.
What you'll need
Have the following information available:
- Your name and full Social Security number, plus your spouse’s information if filing a joint return.
- Your W-2 information, including each employer’s name and federal identification number, 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.
- For Part 3, the number of days paid, days not worked, actual days worked everywhere, actual days worked in Detroit, total W-2 wages, and a reason for allocating wages outside Detroit.
If your Detroit allocation is less than 100 percent, obtain an employer letter verifying the day counts in columns B through E and retain your work log. Treasury may request copies of both.
Use the City of Detroit Withholding Tax Continuation Schedule (Form 5253) if you need additional space.
How to file
Type or print in blue or black ink. Include your completed Form 5121 with Form 5118, Form 5119, or Form 5120. Do not attach your W-2s.
- Part 1: Enter city withholding information and mark whether each entry belongs 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.
- Part 2: Enter 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.
- Part 3, if required: Calculate Detroit wages separately for each W-2. Subtract days not worked from days paid, divide days worked in Detroit by actual days worked everywhere, and multiply total wages by that percentage. 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 for you 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: Residents should not complete Part 3 because all their wage income is subject to tax.
- Skipping Part 3 when allocating wages outside Detroit: All wages reported in Part 1 will be allocated 100 percent to Detroit if Part 3 is not completed.
- Combining allocation calculations: Make a separate Part 3 calculation for each W-2. If both spouses have income to allocate, calculate their compensation separately.
- Leaving a zero result blank: Enter “0” when a Part 3 column’s calculation equals zero.
- Not keeping allocation support: If your Detroit allocation is below 100 percent, obtain the employer verification letter and retain your work log. Treasury may request them.
Questions people ask
Do I attach my W-2s to this schedule?
No. Use the W-2 information to complete City Schedule W, but do not attach the W-2s.
What if I run out of space?
Complete the City of Detroit Withholding Tax Continuation Schedule (Form 5253). Check the continuation box if you have more than eight W-2s or tax paid for you by more than three partnerships.
Do I need Part 3 if all my work was performed in Detroit?
No. The form says not to complete Part 3 in that situation because all wages are subject to tax. Residents also should not complete Part 3.
What proof should I keep if I allocate wages outside Detroit?
If your Detroit allocation is less than 100 percent, obtain a letter from your employer verifying columns B through E and retain your work log. Treasury may request copies.