Update: Notice on the Status of the City of Detroit Individual Income Tax Due Date Extended to May 17

Date: April 26, 2021

The Department issued Notice on the Status of the City of Detroit Individual Income Tax Return Deadline on March 25, 2021.  At the time that the Notice was issued, the Internal Revenue Service had extended the filing deadline for individual 2020 returns from April 15, 2021 to May 17, 2021.[1]   The Department's Notice advised City of Detroit individual taxpayers that there was no statutory authority to similarly extend the deadline for City of Detroit 2020 income tax returns. 

On April 22^nd, 2021 PA 7 was enacted.[2]  The new law extends the filing deadline for individuals under the City Income Tax Act to match the federal filing deadline.   Therefore, individuals who file a City of Detroit income tax return now have until May 17, 2021 to file without incurring penalty or interest.

Additional 2020 City of Detroit individual income tax filing information:

• Extensions beyond May 17, 2021.  Individual taxpayers who need additional time to file beyond the May 17^th deadline can request a filing extension until October 15^th by filing a CITY Income Tax Return Application for Extension of Time to File (Form 5209) by May 17^th.  An extension of time to file does not extend the time to pay tax.  Tax is due by May 17, 2021.
• Estimated payments for 2021. This relief does not apply to 2021 estimated tax payments that are due on April 15, 2021. These payments are still due on April 15^th.

This notice is limited to the City of Detroit 2020 annual tax return filed by individual taxpayers and unincorporated businesses that elect to file and pay the tax on the net profits on behalf of the owners.[3]

The relief provided is further limited to individuals.  Businesses, estates, and trusts and information returns filed by unincorporated businesses are due by April 15, 2021 and may be subject to penalty and interest for failure to do so.