1. If the Internal Revenue Service (IRS) made an adjustment that affects my City of Detroit tax liability, am I required to file an amended City Income Tax return?
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
• 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