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Filing a Detroit Fiduciary Income Tax Annual Return

Filing an Annual Return

Complete a City of Detroit Income Tax - Estates and Trusts (Form 5462) if yours is:

  • An estate with gross income of more than $600
  • A simple trust (one that is required to distribute all of its income currently) with gross income of more than $300
  • Or another trust (complex trust) with gross income of more than $100 subject to City of Detroit tax.

Business trusts which file with the Internal Revenue Service as a corporation must file a City of Detroit Corporation Income Tax Return (Form 5297). The taxable income of the trust or estate will only be those kinds of income taxable to a non-resident.

Multi-Page Returns

Please do not staple return paperwork together before placing into an envelope. If necessary, attach paperwork with paper clips or binder clips before mailing.

Filing an Amended Return

To correct a return filed previously, use City of Detroit Income Tax - Estates and Trusts (Form 5462).

  1. Complete the form in its entirety
  2. Check the amended return box atop of page 1
  3. If a refund was issued with a previously filed return, include the amount of that refund in the total on line 22
  4. Attach a statement explaining the reason for the amended return.
  5. Include all forms and documents filed with the original return, even if not amending those items.
    • Do not include a copy of the previous return
  6. Resubmit?

Filing For an Extension

An extension of time to file may be requested by completing and filing the Application for Extension of Time to File City Income Tax Estates and Trusts Return (Form 5463) sending Treasury payment of the estimated tax liability. Treasury may grant a six-month extension for fiduciary returns. Treasury does not send a notice of approval.

An extension of time to file is not an extension of time to pay. If the tax due is underestimated and the payment made with the extension request is insufficient, interest is due on the unpaid amount. Compute interest from April 15 (or the due date of the return) to the date the tax is paid. Interest is 1 percent above prime rate and is adjusted on July 1 and January 1. When 5462 is filed, include the amount of tax that was paid with the extension request on line 22.