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City Income Tax Forms FAQ
1. Where can I obtain City of Detroit Income Tax forms, including estimated payment vouchers?
All forms and instructions may be viewed and/or downloaded from the City Income Tax Administration forms page. In addition, commonly used forms will be available at the Detroit City Hall in the Coleman A. Young Municipal Center.
2. How can I obtain the Income Allocation for Non-Obligated Spouse Form?
The City Non-Obligated Spouse form (5245) is automatically generated for mailing once the return is processed and one person on a jointly filed return is potentially liable for a debt.
Due to tax laws, this form is not sent out in advance. It is not available for download on our Website, and requests for a duplicate form cannot be honored.
Taxpayers have 30 days from the date of their letter to complete and file the form. Failure to file the completed form within 30 days will result in the entire refund, if applicable, to be applied to the debt.
If you wish to have the entire refund applied to the debt, do not complete the form. Instead, check the box “Apply refund to the debt(s)” provided above the signature area.
If the form does not have both the primary and spouse signatures or a signed statement attached the full refund, if applicable, will be applied to the debt.
The City Income Tax Administration does not accept the IRS form 8379 Injured Spouse Allocation form. This form is specific to the Internal Revenue Service.
Only the personalized Form 5245 Non Obligated Spouse will be accepted.
Once the form is submitted, no changes will be accepted.
For information regarding updating your address please see "How do I change my address with the City Income Tax Administration"
3. When I am due a refund, but owe outstanding balances, how is the refund applied?
If you are due a refund, and have outstanding tax debts or a third party debt, it will be applied in the following order:
- Taxes owed to the City of Detroit.
- Debts owed to a third party, which the City of Detroit Income Tax Administration is obligated to pay including garnishments for child/spousal support and garnishments for outside plaintiffs. These debts are paid in the order in which the request for payment was submitted to the Michigan Department of Treasury, City Income Tax Administration.
- Any remaining balance will be refunded to you.