City of Detroit Taxes - Non Resident Form 5121

[smiya407]

I resided and worked in Illinois from January 1 through April 30, 2021. I then moved to Michigan and worked from May 1 through December 31, 2021. I worked for a company in Detroit from May 1 – Dec 31, 2021 (same company but different location between Illinois and MI) but was a non-resident so I am trying to file Form 5119 and Form 5121 in order to get the city tax break. I have following questions below regarding Form 5121.

1. When entering Column B, do I still put 260 days including the days that I worked in Illinois? Note that I worked full time during 2021.
2. When entering Column C, do I include holidays & vacation days that I had in Illinois?
3. Also for Column C, do I include the weekend days (2 days * 52 weeks)? I saw an example calc in one of the TurboTax answers saying that we need to include the weekend days but since 260 days only include the business days, I do not need to include the weekend days, correct?
4. During 2021, I worked from home except one day when I wend to the office in Detroit and worked. Can I put “1” on Column E since I physically worked in Detroit for one day only?

[ErnieS0 · Accepted solution]

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. 

[smiya407]

Thank you for the information. Do I need to attach the employer verification letter along with the return or just need the letter in case the City questions me? Even if my total pay in DTW is less than 100%, can I still E-file this return? Thank you.

[DMarkM1 · Accepted solution]

Yes the letter and log are for your records just in case you are ever asked.  You should still be able to e-file the return. Your Detroit City returns will transmit with your MI state return.  When your state form gets accepted that includes your city forms.  

[cordelia2]

When I enter my city of detroit non-resident working days allocation it is not calculating /processing the days worked outside the city of Detroit