5253: City of Detroit City Withholding Tax Continuation Schedule (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5253 is a continuation of the 2024 City of Detroit Withholding Tax Schedule (Form 5121). It lists additional city tax withholding and city tax paid for you by partnerships. It also provides space for nonresidents and part-year residents to calculate wages earned in Detroit.
Who files this form
Complete the 2024 Form 5253 if you have more than eight withholding statements or more than three partnerships to list. It continues the City of Detroit Withholding Tax Schedule (Form 5121).
Part 3 is for nonresidents and part-year residents to calculate wages earned in Detroit. Do not complete Part 3 if all your work is performed in Detroit. Residents do not complete Part 3 because all wages are subject to tax.
What you'll need
Have these documents and details ready to complete the schedule:
- Your additional W-2 statements, including employer names, federal identification numbers, wages from Box 1, and city income tax withheld from Box 19.
- Your full name and Social Security number. For a joint return, include your spouse’s full name and Social Security number.
- The names and federal identification numbers of additional partnerships, plus the city tax each paid for you.
- If completing Part 3, the information for each W-2 about days paid, vacation days, holidays, other days not worked, actual days worked everywhere, and actual days worked in Detroit.
Common mistakes
- Type or print in blue or black ink.
- Do not complete Part 3 if you are a resident or if all your work is performed in Detroit.
- When wage allocation applies, remember that all wages reported in Part 1 will be allocated 100% to Detroit if Part 3 is not completed.
- Make a separate Part 3 calculation for each W-2. If both spouses have income subject to allocation, report and calculate their compensation separately.
- In Part 3, explain any entry in column B that is not 260 days.
- Report the sum of wages earned in Detroit from column H on Form 5119, line 9, or Form 5120, line 10, column B.
Questions people ask
Does Form 5253 replace Form 5121?
No. Form 5253 is a continuation of the City of Detroit Withholding Tax Schedule (Form 5121).
How do I show whether withholding belongs to me or my spouse?
In Part 1, column A, enter an “X” for either filer or spouse for each entry.
How does Part 3 calculate wages earned in Detroit?
Subtract days not worked in column C from days paid in column B to get days worked everywhere in column D. Divide days worked in Detroit in column E by column D to get the percentage in column F. Multiply total wages in column G by that percentage to get wages earned in Detroit in column H.
What if I need more space for wage allocation?
The Part 3 directions say to include another Form 5253 if you need additional space.