Employer'S Withholding Tax Forms And Instructions

2017 COMMON INCOME TAX WITHHOLDING FORMS (FINAL VERSION)

City of {City Name}

Income Tax Department

2017 INCOME TAX WITHHOLDING FORMS AND INSTRUCTIONS

THIS BOOKLET CONTAINS THE FOLLOWING FORMS AND INSTRUCTIONS:

Revised 08/11/2016

Notice of Change or Discontinuance (Form CF-6-IT).

Employer’s Monthly Deposit of Income Tax Withheld, Form CF-501 (used for making monthly

deposit of tax withheld for the first or second month of a quarter).

Employer’s Quarterly Return of Income Tax Withheld, Form CF-941 (used to report income tax

withheld during the quarter not previously deposited for the first or second month of the quarter).

Employers Annual Reconciliation of Income Tax Withheld, Form CFW-3. The reconciliation must

be filed on or before the last day of February of the subsequent tax year.

Instructions for Form CF-501, Employer’s Monthly Deposit of Income Tax Withheld, and Form

CF-941, Employer’s Quarterly Return of Income Tax Withheld.

Penalty and Interest Worksheet.

Most cities require monthly deposit for the first and/or second month of a quarter when the total

amount of tax withheld for the city during the month exceeds $100.00 and quarterly deposit of all tax

withheld during the quarter not deposited during the first or second month of the quarter. Some cities

require only quarterly deposit of tax withheld. See Appendix C for a listing of the deposit requirements

for each Michigan city levying an income tax.

IF TAX WITHHELD DURING A MONTH EXCEEDS $100

MONTHLY DEPOSITS, FORM CF-501, ARE DUE AS FOLLOWS:

MONTH

DUE DATE

MONTH

DUE DATE

JANUARY

02/28/2017

JULY

08/31/2017

FEBRUARY

03/31/2017

AUGUST

09/30/2017

APRIL

05/31/2017

OCTOBER

11/30/2017

MAY

06/30/2017

NOVEMBER

12/31/2017

QUARTERLY RETURNS, FORM CF-941, ARE DUE AS FOLLOWS:

QUARTER

DUE DATE

QUARTER

DUE DATE

FIRST

04/30/2017

THIRD

10/31/2017

SECOND

07/31/2017

FOURTH

01/31/2018

When the due date of a deposit or return falls on Saturday, Sunday or holiday the due date is automatically

extended to the next business day.

PREPARING W-2 FORMS – IT IS IMPORTANT THAT YOU INSERT THE CORRECT CITY NAME

ABBREVIATION IN BOX 20. SEE APPENDIX D FOR A LISTING OF CITY NAME ABREVIATIONS

FOR ENTRY IN BOX 20.

IF FORM W-2, BOX 20 IS LEFT BLANK OR DOES NOT CLEARLY IDENTIFY THE LOCALITY

NAME, YOUR EMPLOYEE WILL EXPERIENCE A DELAY IN PROCESSING THEIR RETURN AND

WILL BE DIRECTED TO CONTACT THEIR EMPLOYER TO OBTAIN AND SUBMIT A

CORRECTED W-2 TO VALIDATE THE CITY WITHHOLDING.

Printed 08/11/2016

Page 16 of 65

Employer'S Withholding Tax Forms And Instructions - 2017 Page 2

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