City Tax IconCity Employer Withholding Tax - Detroit

  • About the City Employer Withholding Tax

    All tax year 2016 returns and payments must be sent to the City of Detroit, including the 2016 City of Detroit Income Tax Withheld Annual Reconciliation (Form DW-3). Beginning January 2017, all tax year 2017 returns and payments must be sent to the Michigan Department of Treasury (Treasury).

    Employers withholding City of Detroit income tax are required to file City of Detroit Income Tax Withholding Monthly/Quarterly returns either monthly ($1,200 or more withheld per year) or quarterly ($1,199 or less withheld per year) and the City of Detroit Income Tax Withholding annual reconciliation.

     

  • Due Dates

    If the due date falls on a weekend, state holiday, or banking holiday, the due date is the next business day.

    Monthly returns: Forms and payments (if applicable) are due on the 15th day of the month following the month in which the tax was withheld.

    Quarterly returns: Forms and payments (if applicable) are due on the 15th day of the month following each quarter. For the 2017 tax year, these due dates are April 15, July 15 and October 15, 2017, and January 15, 2018.

  • Forms

    • Form 5323 - 2017 City Income Tax Withholding Monthly/Quarterly Return 
    • Form 5321 - 2017 City of Detroit Income Tax Withholding Annual Reconciliation
      * The Michigan Department of Treasury will begin processing the annual reconciliation and payment for Withholding Tax in 2018 on behalf of the City of Detroit for the 2017 Tax Year. Form 5321 will not be made available until March 2017.
  • Return Filing Options

    Electronic: Returns can be electronically sent to Treasury using approved tax preparation software.

    Paper: Returns can be sent by mail to Treasury using forms from Treasury’s forms Web site, or by printing and mailing your return when using approved tax preparation software.

     

  • Payment Filing Options

    Electronic: Electronic payments can be made to Treasury in the following ways:

    • Electronically via ACH debit when e-filing the return using approved tax preparation software.
    • Electronically via ACH debit when using Treasury’s online payment system.
    • Electronically through your financial institution via ACH credit with an addendum file.

    Paper: Paper check payments can be mailed to Treasury with your return, or e-file payment voucher (printed from approved tax preparation software when e-filing the return).