City Employer Withholding Tax - Detroit
Due to the COVID-19 pandemic and Gov. Gretchen Whitmer’s “Stay Home, Stay Safe” Executive Order,
only City of Detroit online tax services are currently available.
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.
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.
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.
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).