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Instructions For Form Dw-3 - Annual Reconciliation W-2 Withholding And 1099 Misc Earnings Report - 2009

INSTRUCTIONS FOR FORM DW-3

Who must file — Every employer must file form DW-3 for the previous year on or before the

last day of February. (Please note that the remittance of fourth quarter tax withheld is due on

or before January 31.) Form DW-3 serves as the transmittal statement for Form W-2. A form

W-2 must be submitted for each employee:

a. From whom Detroit tax has been withheld during the year, or

b. Who earned wages in Detroit or lived in Detroit during the year, even though no

income tax was withheld.

Information Required

Form W-2 must set forth employer’s name, address and identification number, and

1. Employee’s name and address

2. Employee’s social security number

3. Total compensation paid during the year

4. Amount of Detroit Income Tax withheld

This information must be furnished to the City on Copy 1 of approved W-2 form. The City will

accept EDP magnetic tapes, diskettes and CDs in the proper format in lieu of W-2s. Diskettes

and CD-Rom should be in Excel or text format.

Reconciliation — The reconciliation form DW-3 applies only to City of Detroit income taxes

withheld. Line 1 must be supported by a detailed listing (such as an adding machine tape) indi-

cating the total of taxes as shown on W-2’s. Line 2 must state the total amount paid as per the

summary on the reverse side of the Form DW-3. Do not list payments for more than one cal-

endar year. Each year is reconciled separately.

Filing — Form DW-3 must be filed. If line 1 is greater than line 2, payment must accompany

form DW-3. (Make checks payable to “Treasurer, City of Detroit”.) If line 2 is greater than line

1 attach an explanation and request a refund of the overpayment. DO NOT TAKE CREDIT ON

ANY D941/501, a refund will be issued by the City after verification of the facts.

Mailing — Mail completed DW-3 form with W-2 forms to City of Detroit Finance Department,

Income Tax, 2 Woodward Ave., Suite B3, Detroit, Michigan 48226. Postal rules require that this

material be sent First Class mail. Large numbers of W-2 forms may be forwarded in more than

one 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 which they

belong.

Employers desiring further information may call 313-224-3315.

Instructions For Form Dw-3 - Annual Reconciliation W-2 Withholding And 1099 Misc Earnings Report - 2009