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Partnership Tax

About the City Partnership Tax

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

Due Dates 

Annual Tax Returns:

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 of that year. 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. 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:

Paper form submission to Michigan Department of Treasury

Payment Options:

Quarterly Payments by paper check, mailed with form, to Michigan Department of Treasury

Annual Returns Payments by paper check, mailed with form, to Michigan Department of Treasury

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