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Filing a Detroit Fiduciary Income Tax Annual Return

Filing an Annual Return

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.

IRS Form 1065 - 179 Deductions

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.

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.

Paying Tax for My Partners

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.

Paying Tax for Certain Partners Only

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: 

  • Timely payment(s) must be made 
  • If the total estimated tax for the partnership is expected to exceed $100, estimated income tax payments are required using City of Detroit Income Tax Partnership Quarterly Estimated Payment Voucher (Form 5461)

Filing an Amended Return

To correct a return filed previously, use City of Detroit Income Tax Partnership Return (Form 5458).

  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 14
  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 Partnership Return (Form 5460). The submission of this form does not guarantee an extension will be approved, nor is it an extension to pay any taxes due. Any taxes due should be paid with Form 5460.