1. Who should file a City of Detroit Income tax return?

Resident:
     
  •  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.

Nonresident/Part-Year:

  •  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.