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CITY OF HAMTRAMCK INSTRUCTIONS FOR H-941/501
A monthly payment of Hamtramck income tax withheld is required for each month in which the amount withheld exceeds $100.00 Payment is due on or before the
last day of the month in which the taxes were withheld.
A quarterly payment is allowed when the amount withheld does not exceed $100.00 per month. Payment of withholding on a quarterly basis is due on or before
the last day of the month following the quarter in which the taxes were withheld.
Lines 1, 2, & 3 reflect the amount of taxes withheld for each month of the period
Line 4 reflects the total tax withheld for the quarter.
Lines 5 & 6, if applicable see below.
Line 7 is amount to be paid with this return.
Note: This form must be filed. If you have not withheld during the quarter, you must nevertheless file a return with the notation “None” on line 7. Checks should be
made payable to “Treasurer, City of Hamtramck and mailed to: City of Hamtramck Income Tax, c/o P.O. Box 209 Eaton Rapids, Mi 48827-0209.
Adjustment of Income Tax Withheld Lines 5 & 6 is used to correct errors made on prior returns for the current calendar year. DO NOT MAKE ADJUSTMENTS FOR
UNDERCOLLECTIONS OR OVERCOLLECTIONS APPLICABLE TO A PRIOR YEAR. CONSULT THE INCOME TAX BY CALLING (313) 800-5233,Ext 363.
Employer I.D. #-Your Federal Employer Identification Number is used by the City of Hamtramck and is printed on your Form H-941/501. If a new employer has not
received a Federal Identification Number, the City will assign a temporary one. This will be in effect until the Federal number is assigned. A Federal Identification
Number may be obtained from any Internal Revenue district office by filing Form SS-4. IN NO CASE SHOULD AN EMPLOYER USE A NUMBER ASSIGNED TO
A PRIOR OWNER.
Correcting Preprinted Data-If your payment is for a different period than indicated or employer identification number is incorrect, the necessary corrections should
be made on the face of the form.
Final Return-If you do not expect to pay wages subject to tax in the future you must file a H-941/501. Complete Forms W-2, Withholding Tax Statement and W-3
Reconciliation of Income Tax Withheld, and mail within 30 days to City of Hamtramck Income Tax, c/o P.O. Box 209 Eaton Rapids, Mi 48827-0209.
Sale or Transfer of Business-If a business is sold or transferred, each employer must file a separate return. Neither employer should report wages paid by the
other employer.
If a statutory merger or consolidation occurs, the continuing corporation will file in the same manner as it does for Federal withholding.
INSTRUCTIONS FOR HW-3
Who must file – Every employer must file form HW-3 for the previous year on or before
the last day of February. (Please note that the remittance of fourth quarter tax withheld is RETAIN AS EMPLOYER’S
due on or before January 31). WORK SHEET TO RECORD
Form HW-3 serves as the transmittal statement for Form W-2 Copy A.
DETAILS ON H-941/501
W-2 must be submitted for each Employee
a. From whom Hamtramck tax has been withheld during the year, or _____________________________
b. Who earned wages in Hamtramck or lived in Hamtramck during the year, JANUARY
even though no income tax was withheld. ____________________
FEBRUARY
Information Required ____________________
Form W-2 must set forth employer’s name, address, identification number and MARCH
____________________
1. Employee’s name and address
QUARTER ENDED MARCH 31 $
2. Employee’s social security number ___________________. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Total compensation paid during the year APRIL
____________________
4. Amount of Hamtramck Income Tax withheld.
MAY
This information must be furnished to the City on Copy A or Copy 1 ____________________
of approved W-2. JUNE
____________________
Reconciliation – The reconciliation or Form HW-3 applies only to City of Hamtramck income
taxes withheld. Line 1 must be supported by a detailed listing (such as an adding machine QUARTER ENDED JUNE 30 $
___________________. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
tape) indicating the total of taxes as shown on W-2s. Line 2 must state the total amounts JULY
paid as per the summary on the reverse side of Form HW-3. Do not list ____________________
payments for more than one calendar year. Each year is reconciled separately. AUGUST
____________________
Filing – Form HW-3 must be filed. If line 1 is greater than line 2 payment must
accompany Form HW-3 (Make checks payable to “Treasurer, City of Hamtramck). SEPTEMBER
____________________
If line 2 is greater than line 1 attach an explanation and request a refund of the QUARTER ENDED SEPT 30 $
overpayment. DO NOT TAKE CREDIT ON ANY H941/501, a refund will be issued ___________________. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
by the City after verification of the facts. OCTOBER
____________________
Mailing – Mail completed form HW-3 with forms W-2 to: City of Hamtramck, Income Tax,
c/o P.O. Box 209 Eaton Rapids, Mi 48827-0209. Postal rules require that this material NOVEMBER
____________________
be sent First Class mail. Large numbers of Form W-2 may be forwarded in more than one DECEMBER
package. Packages should be numbered serially as part of a group (E.G. 1 of 5, 2 of 5, 3 ____________________
of 5, 4 of 5, 5 of 5) and be clearly marked with the name of the employer account to QUARTER ENDED DEC. 31 $
which they belong. ___________________. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Employers desiring further information may call (313) 800-5233, Ext 363
TOTAL PAID $ __________________
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