Instructions for Form 5121,  
                        City of Detroit Withholding Tax Schedule - 2021
The City of Detroit Withholding Tax Schedule                       would complete Columns B – F based on the time worked 
(Form 5121) is designed to report City of Detroit income           as a nonresident only.
tax withholding and to apportion nonresident wages.                Example: A taxpayer worked at the same job for the entire 
Use  a City of Detroit Withholding Tax Continuation                year.  The main job location was inside Detroit, but the 
Schedule (Form  5253)  and  include  with  return  when            taxpayer worked outside Detroit an average of one day per 
you  have  more  than  eight  W-2s  or  more  than  three          week.  On August 1st, the taxpayer moved into Detroit.  
partnerships  to  list  on  Form  5121.  Carry  the  total  from   Box 1 of Form W-2 reports $42,000.  The taxpayer would 
column  E  on  Form(s)  5253  and  add  it  to  the  total  on     report $17,500 on line 10, Column A, of Form 5120 based 
line  5  on  Form  5121.  Carry  the  total  from  column  C       on  being  a  resident  for  5  months.    The  taxpayer  would 
on  Form(s)  5253  and  add  it  to  the  total  on  line  6  on   then  report  $42,000  -  $17,500  =  $24,500  in  Column  G, 
Form 5121.                                                         Part  3  of  the  City  Schedule  W.    Columns  B  through  F 
                                                                   would be completed based on the taxpayer’s actual work 
Include a completed Form 5121 with your City of Detroit 
                                                                   location while a nonresident.
income tax return.
If  Form  5121  is  not  included  when  required,  the            Basic Guidelines for PART 3:
processing  of  your  return  will  be  delayed.  Do  not          •   Days Worked: Actual number of days you were on the 
submit  W-2  or  1099  forms  with  your  return.  Keep              job.  It  does  not  include  holidays,  sick  days,  vacation 
copies  of  your  W-2  and  1099  forms  with  your  tax             days or other days not worked.
records  for  six  years  and  have  them  available  if           •   Hours  may  be  substituted  for  days.  However,  tax 
requested by the Department of Treasury.                             preparation software may require you to convert hours 
Completing the Withholding Tables                                    into days worked.
                                                                   •   Note:  Drivers  are  considered  working  in  the  City  of 
Lines not listed are explained on the form.
                                                                     Detroit while driving within city limits.
Complete  Form  5121  using  information  from  your  W-2, 
                                                                   •   If less than 100 percent of your wages are attributable 
1099  forms,  and  any  other  documents  that  report  City 
                                                                     to work inside the City of Detroit, please obtain a letter 
of  Detroit  income  tax  withheld.  If  you  need  additional 
                                                                     from your employer to verify Columns B through E of 
space, place an “X” in the box under line 6 and complete       
                                                                     Form  5121  and  retain  your  work  log.  Treasury  may 
Form 5253.
                                                                     request a copy of your work log and employer letter.
PART  1  Column  D:     Enter  wages,  tips,  and  other           •   Do not round percentages.  Report percentages to the 
compensation from which city income tax was withheld.                second decimal place.
Also list any income reported on Form 1099 from which 
city income tax was withheld.
PART  1  Column  E:     Enter  income  tax  withheld  on 
compensation  included  in  Column  D.  Also  list  any 
withholding reported on Form 1099.
PART  2:  Enter  City  of  Detroit  income  tax  withholding 
paid  on  your  behalf  by  a  partnership.  Include  the 
partnership’s name and federal identification number.
PART  3:  Complete  this  section  only  if  wages  earned 
while  a  nonresident  were  earned  from  employment  that 
was partly inside and partly outside the City of Detroit. 
A resident of the City of Detroit should not complete Part 
3.  For  wages  earned  by  a  nonresident  working  entirely 
inside the City of Detroit, Part 3 is not required.
Part-year  residents  should  only  complete  this  section  if 
they  have  wages  earned  while  a  nonresident  that  were 
earned  both  inside  and  outside  the  City  of  Detroit.    If 
a  part-year  resident  worked  at  the  same  job  as  both  a 
resident  and  as  a  nonresident,  Column  G  will  not  be 
the  full  amount  reported  in  Box  1  of  Form  W-2.    The 
taxpayer  should report the full amount of wages  earned 
as  a  resident  on  Form  5120,  line  10,  Column  A.    If  the 
taxpayer  also  has  wages  earned  within  Detroit  as  a 
nonresident,  the  amount  reported  in  Column  G  should 
be  the  difference  between  the  amount  from  Form  W-2, 
Box  1,  and  the  amount  reported  on  Form  5120,  line  10, 
Column A.  For that job, the part-year resident taxpayer 
14