City Tax IconCity Corporate Income Tax - Detroit

  • About the City Corporate Income Tax

    The Michigan Department of Treasury began processing returns and associated payments in 2017 on behalf of the City of Detroit. Beginning with the 2016 tax year, all annual returns and payments must be sent to the Michigan Department of Treasury. 



  • Due Dates

           Annual Return Due Dates: 

    Calendar Filers: Due on the 15th day of the 4th month after the tax year ends.

    Fiscal Filers: Due on the 15th day of the 4th month after the tax year ends.


           Estimated Payments: 

    The first payment for a calendar year filer must be filed on or before April 15. The estimated tax is payable in equal installments on or before April 15, June 15, September 15, and January 15.

    The first payment for a fiscal year filer must be filed on or before the 15th day of the 4th month of the fiscal year. For example: If your fiscal year begins on April 1, your first payment will be due on July 15. Remaining installments will then be due on the 15th day of the 6th, 9th and 13th months of the fiscal year.

     

    Note: If the due date falls on a weekend or holiday, the due date is the next business day.

     

  • Annual Return Filing Options

    Electronic: E-File though approved tax-filing software options.
    Visit Mifastfile.org and select Sales, Use & Withholding-City Withholding for additional information

    Paper: Returns may also be sent by mail. Visit the City Corporate Income Tax Forms page to select Form 5297 for the appropriate tax year.

     

  • Payment Options

    Visit the City of Detroit Tax Payment Options page.