No. Your days worked should only be the number of days in Michigan.
Column C would not include Illinois vacations and holidays. Don't include any weekends. As you said, 52 x 5 equals 260. Included the total days worked (for example if you worked six days some weeks) if over five.
Column E would be one if you only worked one day in the city.
If your City of Detroit allocation is less than 100 percent, please obtain a letter from your employer to verify columns B through E of Form 5121 and retain your work log. Treasury may request a copy of your work log and employer letter.
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