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Filing and Payments FAQs - Corporate Income Tax

1. Who must file?

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.

2. Who has to file estimated payments?

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.

3. What are the due dates for the estimated payments?

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. 

4. How do I submit a payment?

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

5. How do I file for an extension?

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

6. If I filed an extension with the Internal Revenue Service and the State of Michigan, do I still need to apply for an extension for my City of Detroit Corporate Income Tax Return?

 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.


7. Will I be notified if my extension has been approved?

Yes, taxpayers will be notified by letter whether an extension request is approved or denied.


8. When is my annual City of Detroit Corporate Income Tax Return due?

For taxpayers with a calendar year end, the due date of the City of Detroit Corporate Income Tax Return is April 15th. Taxpayers with a fiscal year end will have a due date of the 15th day of the fourth month following the end of the fiscal year.

9. How can I file my City of Detroit Corporate Income Tax Return?

 City of Detroit Corporate Income Tax returns may be submitted either electronically or using paper forms.

10. How do I claim my Renaissance Zone Deduction?

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.

11. How do I file an amended return?

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.


12. How do I complete the Income Apportionment section (lines 16-18) on the City of Detroit Corporate 
Income Tax Return (Form  5297)?

 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.