Key Changes for City of Detroit Individual Income Tax

• Beginning January 1, 2027, Treasury will implement City of Detroit Individual Income Tax into GenTax – the same modern platform used for Michigan Individual Income Tax. City of Detroit taxpayers and third parties will be able to use the Michigan Treasury eServices web platform to file returns, make payments, and manage tax accounts online. For individual taxpayers, this creates a true one-stop shop, allowing them to access both their State of Michigan and City of Detroit income tax accounts in one convenient location.
• Revised forms, standardizing tax reporting for multiple cities administered by Treasury.
• Extension requests will be standardized. Penalty and interest will continue to accrue on any unpaid tax beginning on the original due date of the return.
• Electronic refunds will become the default payment method. Taxpayers will automatically receive their refund by direct deposit when eligible, with the option to request a paper check instead.
• Sending City of Detroit tax returns:
• Electronic filing is the quickest and preferred method:
• Online, directly with Treasury — at no cost.
• Individuals with City of Detroit, City of Flint, and/or state of Michigan income tax obligations can send all three tax returns in the same place.
• With approved tax preparation software (where available).
• Individuals with City of Detroit, City of Flint, and/or state of Michigan income tax obligations can send all three tax returns together. 
• If needed, tax returns may also be submitted by mail.
• Sending City of Detroit tax payments:
• Electronic payment is the most secure and preferred method:
• Online, directly with Treasury.
• Payment through a checking or savings account are no cost options.
• Payment by debit card, credit card, and/or digital wallet are available and incur fees.
• With approved tax preparation software when filing a return (where available).
• If needed, payments may also be submitted by mail using a check.
• In-person and phone payments will not be accepted.
• Coordinated tax compliance:
• Treasury may coordinate city and state tax compliance activities when appropriate.
  • Information and records obtained during a state tax audit may be reviewed to determine whether there are City of Detroit income tax obligations.
  • Information and records obtained during a City of Detroit income tax audit may be reviewed to determine whether there are state tax obligations.
• Taxpayers will be notified of this potential coordination in applicable audit correspondence.

Michigan Treasury eServices will allow City of Detroit taxpayers and third parties access to:

• Make City of Detroit tax payments electronically, directly with Treasury using a checking or savings account, debit card, credit card, or digital wallet transaction.
• The preferred way to send tax money.
• An easy and secure option.
• Checking and savings account transactions are free, other options available for a fee.
• File City of Detroit tax returns electronically, directly with Treasury.
• The preferred way to send tax returns.
• An easy and secure option.
• Check the status of your City of Detroit tax refund.
• View City of Detroit tax information online.

Third parties include tax professionals, tax preparers, service providers, non-liable family members, and friends. When a third party is communicating with Treasury about account-specific matters, the taxpayer must provide consent.

Direct Interactions (e.g., in-person meetings, phone calls, email, web messaging, etc.)

• Verbal: During a meeting or phone call where both the taxpayer and third party are present, the taxpayer can give Treasury permission to disclose information to the third party on a one-time basis. However, this authorization is temporary and expires when the interaction ends.
• Tax return: Taxpayers may authorize Treasury to discuss a specific return with the tax preparer identified on the return by selecting the designated preparer authorization checkbox. This authorization is limited to matters related to the processing of that return, including refund and payment status and related correspondence.
• Power of Attorney: A Form 151, Authorized Representative Declaration/Power of Attorney (POA) is required for matters outside the scope of the preparer checkbox including audit, assessment, collection, appeals, or broader representation before Treasury.

Indirect Interactions: Web Platform Access

• Several essential functions through Michigan Treasury eServices do not require specific permission for third parties to view or send tax information including checking refund status, making a payment, and responding to a letter.
• To view and send protected tax account information through Michigan Treasury eServices, all third parties must request access to the tax account and be approved by the taxpayer.
• POA authorization is not required for a third party to use the web platform.
• POA authorization does not bypass the required connection process for a third party.

If you have questions or feedback, please use our contact form.