City Employer Withholding Tax - Detroit

• COVID-19 Updates for City Employer Withholding Tax

  • City of Detroit Employer Withholding Tax filing deadline for the March 2020 monthly period and first quarter 2020 return period is May 15, 2020.
    • See important updates regarding City of Detroit Income Tax Filing Deadlines.
  • Call center services: Available.
    • Call center services are available from 10:00am to 2:00pm (Monday – Friday).
  • Online services: Available.
    • Use Check My Return.
  • View the Treasury COVID-19 page for additional information.

• Forms and Instructions

• Tax Payment Options

• Check My Return

• Frequently Asked Questions

• 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). The Michigan Department of Treasury began processing returns and associated payments in 2017 on behalf of the City of Detroit for the 2017 tax year. Beginning with the 2017 tax year, all returns and payments must be sent to the Michigan Department of 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:

   

  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. 

• 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).