Include all payments made with the original City of       PART  7: Certification 
DetroitIncomeTaxreturnonline37.Ifline42computes           Sign and date your tax return. If filing a joint return,
to be an overpayment, it should be adjusted to reflect    both the filer and spouse must sign the return. If the tax
original refunds and credits as set forth on the previous preparer is someone other than the taxpayer, he or she
page.                                                     must enter the business name, address and telephone
                                                          number of the firm he or she represents and Preparer
                                                          Tax Identification Number (PTIN), Federal Employer
                                                          IdentificationNumber(FEIN),orSocialSecuritynumber.
                                                          Check the box to indicate if Treasury may discuss your
                                                          returnwithyourtaxpreparer.

                               Instructions for Form 5121,  
                    City of Detroit Withholding Tax Schedule - 2019
The City of Detroit Withholding Tax Schedule              earned both inside and outside the City of Detroit. If
(Form 5121) is designed to report City of Detroit income  a part-year resident worked at the same job as both a
taxwithholdingandtoapportionnonresidentwages.             resident and as a nonresident, Column G will not be
Use a City of Detroit Withholding Tax Continuation        the full amount reported in Box 1 of Form W-2. The
Schedule (Form 5253) and include with return when         taxpayer should report the full amount of wages earned
you have more than eight W-2s or more than three          as a resident on Form 5120, line 10, Column A. If the
partnerships to list on Form 5121. Carry the total from   taxpayer also has wages earned within Detroit as a
column E on Form(s) 5253 and add it to the total on       nonresident, the amount reported in Column G should
line 5 on Form 5121. Carry the total from column C        be the difference between the amount from Form W-2,
on Form(s) 5253 and add it to the total on line 6 on      Box 1, and the amount reported on Form 5120, line 10,
Form5121.                                                 Column A. For that job, the part-year resident taxpayer
                                                          wouldcompleteColumnsB–Fbasedonthetimeworked
Include a completed Form 5121 with your City of Detroit
                                                          asanonresidentonly.
incometaxreturn.
                                                          Example:Ataxpayerworkedatthesamejobfortheentire
If  Form  5121  is  not  included  when  required,  the   year. The main job location was inside Detroit, but the
processing  of  your  return  will  be  delayed.  Do  not taxpayerworkedoutsideDetroitanaverageofonedayper
submit W-2 or 1099 forms with your return. Keep           week. On August 1st, the taxpayer moved into Detroit.
copies  of  your  W-2  and  1099  forms  with  your  tax  Box1ofFormW-2reports$42,000. Thetaxpayerwould
records  for  six  years  and  have  them  available  if  report$17,500online10,ColumnA,ofForm5120based
requested by the Department of Treasury.                  on being a resident for 5 months. The taxpayer would
Completing the Withholding Tables                         then report $42,000 - $17,500 = $24,500 in Column G,
Lines not listed are explained on the form.               Part 3 of the City Schedule W. Columns B through F
                                                          would be completed based on the taxpayer’s actual work
Complete Form 5121 using information from your W-2,
                                                          locationwhileanonresident.
1099 forms, and any other documents that report City
of Detroit income tax withheld. If you need additional    Basic Guidelines for PART 3:
space, place an “X” in the box under line 6 and complete  • Days Worked: Actual number of days you were on the
Form5253.                                                   job. It does not include holidays, sick days, vacation
PART  1  Column  D: Enter wages, tips, and other            daysorotherdaysnotworked.
compensation from which city income tax was withheld.     • Hours may be substituted for days. However, tax
Also list any income reported on Form 1099 from which       preparation software may require you to convert hours
cityincometaxwaswithheld.                                   intodaysworked.
PART  1  Column  E: Enter income tax withheld on          •  Note:  Drivers are considered working in the City of
compensation included in Column D. Also list any            Detroitwhiledrivingwithincitylimits.
withholdingreportedonForm1099.                            • If less than 100 percent of your wages are attributable
PART 2:  Enter City of Detroit income tax withholding       toworkinsidetheCityofDetroit,pleaseobtainaletter
paid on your behalf by a partnership. Include the           from your employer to verify Columns B through E of
partnership’snameandfederalidentificationnumber.            Form 5121 and retain your work log. Treasury may
PART  3:  Complete this section only if wages earned        requestacopyofyourworklogandemployerletter.
while a nonresident were earned from employment that      •  Do not round percentages. Reportpercentagestothe
was partly inside and partly outside the City of Detroit.   seconddecimalplace.
AresidentoftheCityofDetroitshouldnotcompletePart
3. For wages earned by a nonresident working entirely
insidetheCityofDetroit,Part3isnotrequired.
Part-year residents should only complete this section if
they have wages earned while a nonresident that were
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