Estimated Payments
How to Pay Estimated Tax
Mail payment and a completed City Estimated Individual Income Tax Voucher (Form 5123) to:
Michigan Department of Treasury
City Tax Administration
P.O. Box 30738
Lansing, MI 48909
Who Must File Estimated Tax Payments
Detroit city residents and nonresidents with a city tax liability who expect to owe more than $100 when filing a City Income Tax Return.
Note: You may not have to make estimated payments if you expect your 2023 withholding to be at least 70 percent of the lesser of your total 2023 tax or your total 2022 tax.
Nonpayment, Late Payment, or Underpayment of Estimates
Treasury will compute your penalty and interest and send you a bill for failure to make required estimated tax payments or underpayment of estimated tax.
Interest is charged from the original due date of the return to the date the balance of the tax is paid.