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Discontinue My City of Detroit Business Tax Account

Discontinue My City of Detroit Business Tax Account

Corporate Income Tax

To discontinue your City of Detroit Corporate Income Tax account:

  • If you have not already filed your final City of Detroit Corporate Income Tax return (Form 5297), complete lines 12 and 13 when submitting.
    • For more information regarding discontinuing, review the Line 13 instructions on page 12-13 of the Corporate Income Tax Returns Forms and Instructions Guide (Form 5447). 
  • If you have already filed your final City of Detroit Corporate Income Tax return (Form 5297), complete the City Notice of Change (Form 5439).

Employer Withholding Tax

For employers who sell, go out of business, or permanently cease to be an employer, to discontinue your City of Detroit Employer Withholding Tax account you must file the following by the date the final withholding payment is due:

  1. Form W-2
  2. City of Detroit Income Tax Withholding Annual Reconciliation (Form 5321)
    • Indicating the Date and Reason Code for Discontinuance.
Do not use City of Detroit Notice of Change (Form 5439) to report a sale or discontinuance.

Fiduciary Income Taxes

To discontinue your City of Detroit Estate and Trust Income Tax account, submit your final return and include correspondence to advise of discontinuance.

Partnership Tax

To discontinue your City of Detroit Partnership Tax account, submit your final return and include correspondence to advise of discontinuance.