5253: City of Detroit City Withholding Tax Continuation Schedule (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5253 is a continuation of the 2025 City of Detroit Withholding Tax Schedule (Form 5121). It reports additional wages, city income tax withheld, and city tax paid for you by partnerships. It also provides space for nonresidents and part-year residents to calculate wages earne
Who files this form
Complete the 2025 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 who need to calculate wages earned in Detroit. Residents do not complete Part 3. Do not complete Part 3 if all your work is performed in Detroit.
What you'll need
Have the following information available to complete the schedule:
- Your name and full Social Security number, plus your spouse’s information if filing a joint return.
- Additional W-2 statements, including employer names, federal identification numbers, wages from Box 1, and city income tax withheld from Box 19.
- For additional partnerships, each partnership’s name, federal identification number, and tax paid for you.
- If completing Part 3, wages for each W-2, days paid, vacation days, holidays and other days not worked, actual days worked everywhere, and actual days worked in Detroit. You must also provide a reason for allocating wages outside 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.
- If Part 3 is not completed, all wages reported in Part 1 of this form will be allocated 100% to Detroit.
- Make a separate wage-allocation calculation for each W-2. If both spouses have income subject to allocation, report and calculate each spouse’s compensation separately.
- Report the sum of wages earned in Detroit in Part 3, column H, on Form 5119, line 9, or Form 5120, line 10, column B.
- Include another Form 5253 if you need additional space.
Questions people ask
What is Form 5253 used for?
It is a continuation of Detroit’s Form 5121. Complete it if you have more than eight withholding statements or more than three partnerships to list.
Where do I find the W-2 amounts for Part 1?
Column D asks for wages, tips and other compensation from Box 1 of your W-2. Column E asks for city income tax withheld from Box 19.
How does Part 3 calculate wages earned in Detroit?
Subtract days not worked from days paid to find actual days worked everywhere. Divide days worked in Detroit by days worked everywhere. Multiply total W-2 wages by that percentage to calculate wages earned in Detroit.
Can my spouse and I combine our wage-allocation calculations?
No. If both of you have income subject to allocation, you must report your compensation and calculate it separately. A separate calculation is required for each W-2.