Your address is updated based on your most recent return filing.
If you need to change your address and have already filed a return, send correspondence to:
Michigan Department of Treasury
P.O. Box 30741
Lansing, MI 48909
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.
City of Detroit Taxes are not currently available on MTO.
Quarterly Estimated/Extension Partnership Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30813
Lansing, MI 48909
Annual Return Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30813
Lansing, MI 48909
Payments cannot currently be made via telephone. Please see "How do I submit a payment?" for additional information.
Quarterly Estimated/Extension Partnership Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30813
Lansing, MI 48909
Annual Return Payments by paper check, mailed with form, to:
Michigan Department of Treasury
P.O. Box 30813
Lansing, MI 48909
Report the 179 deduction on line 23 of Schedule C on the City of Detroit Income Tax Partnership Return (Form 5458) and include supporting documentation with your return. Visit the City Partnership Tax forms page to select form 5458 for the appropriate tax year.
Yes. Every partnership with business activity in the City of Detroit, whether or not an office or place of business was maintained in the city, is required to file an annual return using the City of Detroit Income Tax Partnership Return (Form 5458).
Syndicates, joint ventures, pools and like organizations along with LLCs electing to be taxed as partnerships at the federal level will also use Form 5458.
If the partnership elects to pay tax for the partners by making estimated income tax payments then the partners may be required to make payments as individuals, if they have other income attributable to Detroit.
The annual City of Detroit Income Tax Partnership Return (Form 5458) filed by the partnership should be accompanied by a statement showing the names, addresses and social security numbers of the partners on whose behalf the payments are being made.
Partnership Tax forms may be found on the City Partnership tax forms page.
No. The partnership may pay the tax for partners only if it pays for all partners subject to the tax. Partnerships electing to pay the tax on behalf of the partners assume the status of taxpayer to the following extent:
Partnership Tax forms may be found on the City Partnership tax forms page.
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.
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.
The City Tax Administration reports the tax returns that are and are not on file and/or any outstanding tax liabilities for your account to the City of Detroit. The City of Detroit is responsible for determining approval or denial of any tax clearance request.
If you are denied a tax clearance and submit payments and/or returns not previously on file. It may take up to 21days 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.
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.