Form 5469 - City Of Detroit Income Tax Withholding Guide - State Of Michigan

Michigan Department of Treasury of the error by filing an

Payment of Tax Withheld

amended Form 5321 including corrected W-2 forms (W-2C), if

Payment of tax withheld may be made in the following ways:

applicable, and:

• Paper check via U.S. mail or courier with the filing of a

○ Pay any additional tax due; or

paper return.

○ Make a written request for refund of an overpayment

• Paper check via U.S. mail or courier with the City of Detroit

including a specific explanation of the error.

Income Tax Withholding Monthly/Quarterly Return (Form

NOTE: Overpayments of withholding will not be credited

5322), when the return was previously e-filed.

toward tax due in future years.

• Electronically via ACH debit when e-filing the return.

Registration, Changes to Account or Sale or

• Electronically via ACH debit when using Treasury’s online

Discontinuance

payment system at The

Electronic Funds Transfer (EFT) Debit Application (Form

Registration: Taxpayers must first be registered for State

2248) must be submitted to Treasury for approval before

of Michigan withholding taxes before filing a City of Detroit

payments can be made using the online payment system.

Income Tax Withholding Annual Reconciliation (Form 5321).

If the taxpayer does not have a Federal Employer Identification

• Electronically through your financial institution via ACH

Number (FEIN), the taxpayer must obtain an FEIN before

credit with an addendum file. The Instructions for Payment

filing a City of Detroit Income Tax Withholding Return.

of Michigan Sales, Use, Withholding and Other Michigan

Visit for information on

Business Taxes Using Electronic Funds Transfer (EFT) Credit

obtaining an FEIN and to register a new business (located

(Form 2329) list the requirements for making ACH credit

under “New Business Registration”).

payments.

Changes to Account: Changes to your account such as address

Forms are available on the Michigan Department of Treasury’s

and adding City of Detroit Corporate Income Tax or City of

Web site at For tax year 2017,

Detroit Income Tax Withholding (if already registered with

Treasury will mail forms to registered taxpayers.

Treasury) can be made by completing the City of Detroit Notice

Due Dates

of Change (Form 5439).

Monthly returns:

Sale or Discontinuance: An employer who sells, goes out

of business or permanently ceases to be an employer must

The City of Detroit Income Tax Withholding Monthly/Quarterly

file W-2s, Form 5439, and a Form 5321 by the date the final

Return (Form 5323) and payments (if applicable) are due on

withholding payment is due. You must indicate within Form

the 15th day of the month following the month in which the tax

5321 the Date and Reason Code for Discontinuance.

was withheld.

NOTE: Changes requested on Form 5439 will ONLY update

Quarterly returns: Form 5323 and payments (if applicable)

your City of Detroit Income Tax Withholding accounts. To

are due on the 15th day of the month following each quarter.

make changes to State of Michigan Business Taxes please visit

For the 2017 tax year, these due dates are April 15, July 15 and

October 15, 2017, and January 15, 2018.

Annual Reports

NOTE: Form 5323 must be filed even if there is no tax

liability for the period.

Employers doing business within the city designated on the City

of Detroit Income Tax Withholding Annual Reconciliation (Form

NOTE: If a due date falls on a holiday or weekend, the due

5321) must report W-2 information to the Michigan Department

date shifts to the first business day following the weekend or

of Treasury on or before the last day of February. When

holiday.

submitting W-2 forms by paper, they must be included with

Annual Reconciliation: The City of Detroit Income Tax

Form 5321. Form 5321 is available on the Michigan Department

Withholding Annual Reconciliation (Form 5321) and payments

of Treasury’s website.

(if applicable) are due February 28, 2018.

A copy of Form W-2 issued to each employee subject to the

Correction of Errors

Detroit income tax must be filed whether the tax was withheld

or not. The Form W-2 must provide the following information:

Employer’s errors of over or under withholding should be

corrected as follows:

• The name, address and federal identification number of the

employer.

• If an error is discovered in the same period (month or

• The name, home address and social security number of the

quarter) in which it was made, the employer shall make the

employee.

necessary adjustment in a subsequent payment. Only the

corrected amount should be included in the return to the city;

• The total gross wages paid the employee for the year even if

the total wages did not have Detroit tax withheld.

• If an error is discovered in a subsequent period of the

same calendar year, the employer shall make the necessary

• The total Detroit tax withheld for the year. The amount of

adjustment on a subsequent payment and report it as an

tax withheld must be clearly labeled as being Detroit income

adjustment on the next return;

tax withheld, and the label must be in the appropriate box on

• If an error is discovered in the following calendar year,

Form W-2. Failure to properly and clearly label the Detroit

the employer shall notify the City Income Tax Division of the

tax withheld in the locality box of Form W-2 makes the form

Form 5469 - City Of Detroit Income Tax Withholding Guide - State Of Michigan - 2017 Page 3

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