Amended Returns

Yes. An amended City of Detroit income tax return is required for any year that a determination is made by the Internal Revenue Service that affects your City of Detroit tax liability. This return is due within 90 days from the date of the Internal Revenue Service’s final determination. If you file an amended federal tax return that affects your City of Detroit tax liability, you must file an amended city income tax return including all forms and schedules.

If a payment is due, it should be submitted at the time of filing the amended return. If filing a paper amended return, payment should be remitted with the return. If filing electronically, payment should be remitted by mail, using the CITY Income Tax e-file Payment Voucher (Form 5122), or submitted electronically by direct debit if supported by the software.

Supporting documentation must be included with your amended return.

Examples of supporting documents include:

     •  Federal amended return and schedules
     •  Copies of the Internal Revenue Service (IRS) audit report, notice, federal transcripts or other supporting
        documents
     •  Property tax statements/lease agreements for entire tax year in question
     •  Copy of original or corrected W-2(s), 1099(s), 1099-R(s) and/or U.S. Schedule K-1(s)     
     •  Driver's License/State Identification Card (front and back copy)
     •  Employer letter of verification (on company letterhead and signed by employer):
                • days worked in/out of the city (attach work log, if applicable)
                • wages earned and withholding withheld in the City

If you need to make changes to your return including, but not limited to, wages, withholding, adjusted gross income or exemptions, you must file an amended return.

Note: If an error was made on an electronically filed return for the tax year 2015 or 2016, you must file a paper amended income tax return. On a paper return, check the amended box in the upper right hand corner and submit by mail with documentation to support any change(s).

Beginning with tax year 2017, amended returns may be e-filed when supported by the software. Documentation to support the changes must be uploaded electronically with the e-file return (if supported by the software) or mailed separately to:

        Michigan Department of Treasury
        City Income Tax Administration
        PO Box 30741
        Lansing, MI 48909

Amended returns received using the incorrect form or missing pages will not be processed.

You must provide an explanation of the changes on the amended return under Part 6. Failure to include an explanation may result in a denial of the return.

Include form 5121 City of Detroit Withholding Tax Schedule if you are amending because of a corrected W-2 or additional W-2 forms received after you filed your original return. If you need to allocate your wages, or change an allocation, you must submit form 5121 and complete part 3.

If you lived inside the City of Detroit for the entire tax year in question (January 1st through December 31st), you should file as a resident of the City of Detroit. File your amended return using the City of Detroit Resident Income Tax Return (Form 5118).

If you lived outside the City of Detroit for the entire tax year in question (January 1st through December 31st), you should file as a nonresident of the City of Detroit. File your amended return using the City of Detroit Nonresident IncomeTax Return (Form 5119). 

If you lived in the City of Detroit part of the year, but less than a full year (anytime between January 1st and December 31st), you should file as a part-year resident. File your amended return using the City of Detroit Part-Year Resident Income Tax Return (Form 5120).

If you initially filed using the incorrect form, file using the form which matches your residency in the City of Detroit for the tax year in question.

Note: Include form 5121 City of Detroit Withholding Tax Schedule if you are amending because of a corrected W-2 or additional W-2 forms received after you filed your original return. If you need to allocate your wages, or change an allocation, you must submit form 5121 and complete part 3.

Please see supporting documents which may be required for amending your return.

Examples of supporting documents include:

     •  Federal amended return and schedules
     •  Copies of the Internal Revenue Service (IRS) audit report, notice, federal transcripts or other supporting
        documents
     •  Property tax statements/lease agreements for entire tax year in question
     •  Copy of original or corrected W-2(s), 1099(s), 1099-R(s) and/or U.S. Schedule K-1(s)     
     •  Driver's License/State Identification Card (front and back copy)
     •  Employer letter of verification (on company letterhead and signed by employer):
                • days worked in/out of the city (attach work log, if applicable)
                • wages earned and withholding withheld in the City

If you are claiming a refund on your amended return, you must file it within four years of the due date of the original return (including approved extensions). For example, to amend a 2016 return that was not extended, your return must be postmarked by April 15, 2021.

If a change on your federal return affects your Adjusted Gross Income (AGI) and/or your exemptions, you must file an amended City of Detroit return within 90 days of the change. Include a copy of your amended federal return with all applicable schedules and supporting documents. Submit payment of any tax and interest due.