Your address is updated based on your most recent return filing.
If you need to change your address and have already filed a return, use City of Detroit Notice of Change (Form 5439). 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) and City of Detroit Corporate Income Tax Return (Form 5297).
Yes. If you would like to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. See Authorized Representative Declaration (Form 151) for additional information.
Complete the Authorized Representative Declaration (Form 151) to authorize the Michigan Department of Treasury to communicate with a named individual or entity acting on your behalf. Please be aware that all information designated as "required" must be supplied for this authorization to be effective. Instructions for submission are included on page 2 of the form.
As long as the business is registered for State of Michigan taxes there is no separate registration process for City of Detroit Corporate Income Tax. Submit returns using the Federal Employer Identification Number. If the business is not registered for Michigan taxes but is required to do so, contact the State of Michigan Registration at 517-636-6925.
In order to discontinue your City of Detroit Corporate Income Tax account, complete lines 12 and 13 when submitting your final City of Detroit Corporate Income Tax return (Form 5297). For more information regarding discontinuing, review the Line 13 instructions on page 12-13 of the Corporate Income Tax Returns Forms and Instructions Guide (Form 5447).
If you need to discontinue your City of Detroit Corporate Income Tax account and you have already filed your final City of Detroit Corporate Income Tax return (Form 5297), complete the City Notice of Change (Form 5439).
All forms may be found on the City Corporate Income Tax forms page.
Every corporation doing business in the city, whether or not it has an office or place of business in the city, is required to file an annual City of Detroit Corporation Income Tax Return (Form 5297). Visit the City Corporate Income Tax forms page to select form 5297 for the appropriate tax year.
Every corporation with an annual corporate income tax liability of more than $250 must make estimated tax payments. Each payment must approximate the taxpayer's tax liability for the quarter or 25 percent of the estimated annual liability. Second, third, and fourth quarter payments should include any necessary adjustments for overpayments or underpayments in a previous quarter.
Estimated payments are due on the 15th of the 4th, 6th, 9th and 13th month of the following year. For example, a calendar filer with a tax year end of December 31st would have estimated payments due April 15th, June 15th, September 15th and January 15th of the following year.
EFT- Credit
Visit the City of Detroit EFT Credit Payments page
EFT- Debit
Visit the City of Detroit EFT Debit Payments page
Quarterly Estimates and/or Extension Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30409
Lansing, MI 48909
Annual Return Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30811
Lansing, MI 48909
You will owe penalty and interest for late payment of tax if you pay after the due date.
Penalty accrues monthly at 1 percent of the tax due, and increases by an additional 1 percent per month, or fraction thereof (e.g. penalty on a $500 tax due will be $30 if the tax is unpaid for six months).
The interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1 of each year. Interest is charged from the original due date of the return to the date the balance of the tax is paid.
Corporations can file for an extension to file by using Application for Extension of Time to File City Corporate Income Tax Return (Form 5301). This form is not an extension of time to pay. The form and payment must be postmarked on or before the original due date of the return.
Visit the City Corporate Income Tax forms page to select form 5301 for the appropriate tax year.
Corporate extension payments along with vouchers should be mailed to:
Michigan Department of Treasury
P.O. Box 30409
Lansing MI 48909
Yes, an approved extension from the Internal Revenue Service or the State of Michigan does not automatically extend to the City of Detroit Corporate Income Tax Return. Application for Extension of Time to File City Corporate Income Tax Return (Form 5301) is an extension of time to file not time to pay. The form and payment must be postmarked on or before the original due date of the return. Visit the City Corporate Income Tax forms page to select form 5301 for the appropriate tax year.
Yes, taxpayers will be notified by letter whether an extension request is approved or denied.
Taxpayers claiming a Renaissance Zone Deduction must file an annual return, City Corporate Income Tax Return (Form 5297) and attach City of Detroit Corporation Renaissance Zone Schedule (Form 5298). Visit the City Corporate Income Tax forms page to select forms 5297 and 5298 for the appropriate tax year.
Taxpayers must also attach a photocopy of the Renaissance Zone Deduction confirmation letter. Any deduction will be disallowed without this attachment.
To correct a return filed previously, use City Corporate Income Tax Return, (Form 5297). Complete the form in its entirety and check the amended return box atop of page 1. Complete line 9, including additional explanation or documentation if necessary. Visit the City Corporate Income Tax forms page to select form 5297 for the appropriate tax year.
Please reference the City of Detroit Corporate Income Tax Forms and Instructions (Form 5447) for information about completing the Income Apportionment section.
SPECIAL INSTRUCTIONS for lines 16, 17, and 18: If the amount to report on any of these lines is zero, enter the numeric zero (0). DO NOT write "none" or "zero". Visit the City Corporate Income Tax forms page to select form 5447 for the appropriate tax year.
For information about requesting a tax clearance, contact the City of Detroit at 313-224-3560 or visit the City of Detroit's Tax Clearance web site here.
If you are denied a tax clearance and submit payments and/or returns not previously on file. It may take up to 21 days for these items to be processed. This timeframe is standard for receipt of information for anyone submitting returns or payments by US mail. If you have a question about the receipt of returns or payments, you may visit Check My Tax Information or contact the City Tax Administration by calling 517-636-5829.
When submitting returns or payments, follow the instructions provided on the form or voucher to ensure proper application and processing. If you have a question about the proper method for submitting a return or payment, contact the City Tax Administration by calling 517-636-5829.
Payments cannot currently be made via telephone. Please see "How do I submit a payment?" for additional information.
If you were denied a clearance for not filing a return, but you don't believe you were required to file, you should contact the City of Detroit's Clearance team by email at cityofdetroitclearances@detroitmi.gov or by calling 313-224-3560 and selecting option 4.