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General FAQs - Employer Withholding Tax

1. How do I change my address?

Your address is updated based on your most recent return filing. 

If you need to change your address and have already filed a return, use City of Detroit Notice of Change (Form 5439). Use this form only to change the mailing address or legal address of your business as it relates to your City of Detroit Corporate Income Tax and/or City of Detroit Income Tax Withholding. Discontinuance for these taxes is declared on the City of Detroit Income Tax Withholding Annual Reconciliation (Form 5321) and City of Detroit Corporate Income Tax Return (Form 5297).

2. Do I need to submit a Power of Attorney?

Yes. If you would like to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. See Authorized Representative Declaration (Form 151) for additional information.

3. How do I submit a Power of Attorney?

Complete the Authorized Representative Declaration (Form 151) to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. Please be aware that all information designated as "required" must be supplied for this authorization to be effective. Instructions for submission are included on page 2 of the form.

4. I have a Michigan Treasury Online (MTO) account, can I use that for my City of Detroit Taxes?

City of Detroit Taxes are not currently available on MTO.

5. How do I register for City of Detroit Withholding Tax?

As long as the business is registered for State of Michigan taxes there is no separate registration process for City of Detroit Withholding. Submit returns using the Federal Employer Identification Number. 

6. How do I discontinue my City of Detroit Employer Withholding Tax account?

Sale or Discontinuance: An employer who sells, goes out of business or permanently ceases to be an employer must file Form W-2 and a City of Detroit Income Tax Withholding Annual Reconciliation (Form 5321) by the date the final withholding payment is due. You must indicate within Form 5321 the Date and Reason Code for Discontinuance. Do not use City of Detroit Notice of Change (Form 5439) to report a sale or discontinuance.