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Filing Requirements FAQs
1. Who should file a City of Detroit Income tax return?
• File a return if you owe tax, are due a refund, or your AGI exceeds your exemption allowance.
• If you file a federal return you should file a City return even if you do not owe City tax. This will eliminate
unnecessary correspondence from Treasury.
• If your AGI is less than your personal exemption allowance and City income tax was withheld from your earnings,
you must file a return to claim a refund of the tax withheld.
• File a return if you owe tax, are due a refund, or your wages exceed your exemption allowance.
• If your wages are less than your personal exemption allowance and City income tax was withheld from your
earnings, you must file a return to claim a refund of the tax withheld.
Determine your residency status.
2. If I need to file a paper return which form should I use?
In order to determine which form to use, refer to the following:
- Form 5118 – City Resident Income Tax Return – Complete this form if you were a resident of the City of Detroit for the entire calendar year.
- Form 5119 – City Nonresident Income Tax Return – Complete this form if you were not a resident of the City of Detroit for any part of the calendar year, but had taxable income earned in the City of Detroit.
- Form 5120 – Part Year Income Tax Return – Complete this form if you were a resident of the City of Detroit for any portion of the calendar year, but were not a resident for the entire year.
See the E-File Section for additional information regarding e-filing your City of Detroit return
3. What should I do if I received another W-2, or have discovered an error on my return after I filed?
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.