Filing a Detroit CIT Annual Return

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) either electronically or with a paper form. 

Taxpayers claiming a Renaissance Zone Deduction must:

1. File a City Corporate Income Tax Return (Form 5297)
2. Attach a City of Detroit Corporation Renaissance Zone Schedule (Form 5298)
3. Attach a photocopy of the Renaissance Zone Deduction confirmation letter

A Renaissance Zone Deduction will be disallowed without an attached confirmation letter.

To correct a return filed previously, use City of Detroit Corporation Income Tax Return (Form 5297).

1. Complete the form in its entirety
2. Check the amended return box atop of page 1
3. Complete line 9, including additional explanation or documentation if necessary
4. Resubmit??

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.

Corporate extension payments along with vouchers should be mailed to:

Michigan Department of Treasury
P.O. Box 30409
Lansing MI 48909

Taxpayers will be notified by letter whether an extension request is approved or denied.

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.