City Business and Fiduciary Tax Forms

* Note: Because of the change in the city tax administration, there is a change in due date for some tax types from previous dates due to the City of Detroit.

* * Note: Estimated Payment forms are for Tax Year 2017 Only – If you are making the final 2016 tax year estimated payment, this payment must be made to the City of Detroit. Visit www.detroitmi.gov/incometax for additional information regarding 2016 tax year estimated payments.

Corporate Income Tax

Form Number

Form Name

Description

5447

City of Detroit Corporate Income Tax Return Forms and Instructions Book

This book contains most of the forms listed below to complete a 2016 City of Detroit Corporate Income Tax Return.

5297

City of Detroit Corporate Income Tax Return

Complete this form if your business was located in the City of Detroit for any part of the tax year or had taxable income earned in the City of Detroit.

5298

City of Detroit Corporate Renaissance Zone Schedule

Complete this form if claiming a Renaissance Zone Deduction on your Form 5297. Form 5298 and the Renaissance Zone Approval Letter must be included in the return.

5324

2016 City of Detroit Corporate Income Tax Penalty and Interest Computation for Underpaid Estimated Tax

Complete this form if reporting penalty and interest of underpayment of estimated taxes.

5301

Application for Extension of Time to File City Corporate Income Tax Return

Complete this form to request extra time to file Form 5297. The submission of this form does not guarantee an extension will be approved, nor is it an extension of time to pay any taxes due. Any taxes due should be paid with Form 5301.

5300 2017 City of Detroit Corporate Income Tax Quarterly Estimated Return Complete this form if your corporation has an annual corporate income tax liability of more than $250.


Employer Withholding Tax*

Form Number

Form Name

Description

5323

2017 City Income Tax Withholding Monthly/Quarterly Return

Complete if your company is making required withholding payments on behalf of your company’s employees on a monthly or quarterly basis and are making the payments manually by paper check.

5469

2017 City of Detroit Income Tax Withholding Guide

This document contains guidelines on the withholding tax.

5321 *SEE NOTE

2017 City of Detroit Income Withholding Annual Reconciliation

NOTE: Taxpayers filing a 2016 reconciliation will use Form DW3 available from the City of Detroit at http://www.detroitmi.gov/How-Do-I/File/Income-Tax-Forms.


Estate & Trust Income Tax

Form Number

Form Name

Description

5462

2016 City of Detroit Income Tax – Estates and Trusts

Complete this form if yours is an estate with gross income of more than $600, a simple trust (one that is required to distribute all of its income currently) with gross income of more than $300, or another trust (complex trust) with gross income of more than $100 subject to City of Detroit tax. Business trusts which file with the Internal Revenue Service as a corporation must file a corporation return (Form 5297). The taxable income of the trust or estate will only be those kinds of income taxable to a non-resident.

5463

Application for Extension of Time to File City Income Tax Estates and Trusts Return

Complete this form if you would like to request extra time to file your Form 5462. The submission of this form does not guarantee an extension will be approved, nor is it an extension to pay any taxes due. Any taxes due should be paid with Form 5463.

5464

2017 City of Detroit Income Tax Estates and Trusts Quarterly Voucher

Complete this form if your estate or trust is making manual estimated payments on a monthly or quarterly basis by check.


Partnership Income Tax

Form Number

Form Name

Description

5458

2016 City of Detroit Income Tax Partnership Return

Complete this form if your partnership conducted business activities in the City of Detroit, whether or not an office or place of business was maintained in the city.

5459

2016 City of Detroit Partnership Renaissance Zone Schedule

Complete this form if you are claiming a Renaissance Zone Deduction on your Form 5458. This form must accompany Form 5458. Also, you must include your Renaissance Zone Approval Letter from the City of Detroit, otherwise the deduction will be rejected.

5460

Application for Extension of Time to File City Income Tax Partnership Return

Complete this form if you would like to request extra time to file your Form 5458. The submission of this form does not guarantee an extension will be approved, nor is it an extension to pay any taxes due. Any taxes due should be paid with Form 5460.

5461

2017 City of Detroit Income Tax Partnership Quarterly Estimated Return

Complete this form if the following applies: A partnership whose partners are subject to the tax on all or part of their distributive share of net profits must generally make payments of Estimated Income Tax. If the partnership makes Estimated Income Tax payments, then the partners may not be required to make payments as individuals, unless they have other income on which the Detroit income tax is expected to exceed $100.


Other Forms

Form Number

Form Name

Description

151

Authorized Representative Declaration (Power of Attorney)

Complete this form to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. All information designated as “required” must be supplied for this authorization to be effective.

447

Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s

Employers must complete and include this form when submitting W-2 information via magnetic media.

5473

City of Detroit Electronic Funds Transfer (EFT) Debit Application, Account Update

Complete this form if you intend to file City of Detroit taxes electronically. This form is to be used to apply for a user code, declare your intention to remit payments using an existing EFT user code, or update account information.

5439 City Notice of Change Use this form only to change the mailing address or legal address of your business as it relates to your City of Detroit Corporate Income Tax and/or City of Detroit Income Tax Withholding. Discontinuance for these taxes is declared on the City of Detroit Income Tax Withholding Annual Reconciliation (Form 5321- unavailable until 2018) and City of Detroit Corporate Income Tax Return (Form 5297). Also use this form to register for a City of Detroit tax, define the periods of a seasonal business, and correct a Federal Employer Identification Number (FEIN).