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Michigan Department of Treasury - City Tax Administration; 5123 (Rev. 08-22); Issued under authority of Public Act 284 of 1964, as amended.
2023 City Estimated Income Tax for Individuals
NOTE: If you are married and plan to file your annual return as “married, filing separately,” DO NOT use preprinted vouchers containing
the Social Security Numbers (SSN) for both you and your spouse; separate vouchers and payments must be submitted for each filer.
Who Must File Estimated Tax Payments www.michigan.gov/citytax to obtain a form or call
517-636-5829 to have tax forms mailed to you.
You must make estimated income tax payments if you expect to
owe more than $100 when you file your City Income Tax Return. How to Pay Estimated Tax
If you owe more than $100, you may not have to make estimated Mail Your Payment
payments if you expect your 2023 withholding to be at least 70 Visit www.michigan.gov/citytax to obtain Form 5123. Do not
percent of the lesser of your total 2023 tax or your total 2022 tax. use estimated payment vouchers intended for another taxpayer.
The requirements to make estimated payments apply to both If you have made estimated tax payments and do not owe more
city residents and nonresidents with a city tax liability. tax for the year, you still must file a tax return.
Do not submit this form for any quarter that you do not Make your check payable to “ State of Michigan - Detroit ”.
have estimated tax due. Print the last four digits of your Social Security number and
“2023 City Estimate” on the front of your check.
Payment Due Dates
Mail your payment to:
File a City Estimated Individual Income Tax Voucher Michigan Department of Treasury
(Form 5123) by April 18, 2023 and pay at least one-fourth P.O. Box 30738
(1/4) of the estimated tax. The remaining estimated tax is due Lansing, MI 48909
in three equal payments on the following dates: June 15, 2023;
September 15, 2023; and, January 16, 2024. Nonpayment, Late Payment, or Underpayment of
NOTE: You will not receive reminder notices. Visit Estimates
www.michigan.gov/citytax to obtain a form or call Failure to make required estimated tax payments or
517-636-5829 to have tax forms mailed to you. underpayment of estimated tax will result in assessment of
penalty and interest. Treasury will compute your penalty
Personalized Forms
and interest and send you a bill.
If you made estimated payments last year, Treasury will send The interest rate is 1 percent above the adjusted prime
you personalized vouchers. To protect your privacy, your rate and is adjusted on January 1 and July 1 of each year.
personalized vouchers contain only the last 4 digits of your
Interest is charged from the original due date of the return
SSN. If you are married and plan to file your annual return as
to the date the balance of the tax is paid. The interest rate
“married filing separately,” DO NOT use preprinted vouchers
through June 30, 2023 is 5.65 percent annually (0.0001548
containing both your and your spouse’s SSNs; separate
daily rate). For interest rates after June 30, 2023, visit
vouchers and payments must be submitted for each filer.
www.michigan.gov/citytax or call 517-636-5829.
Personalized forms shorten the processing time of your payment
and reduce the chance of an error in your account. Do not use The penalty for failure to make estimated payments is 1% per
personalized forms if information on the form is incorrect and month on the unpaid balance, up to 25% of the total tax due.
DO NOT USE ANOTHER TAXPAYER’S VOUCHER OR
PHOTOCOPY ANOTHER TAXPAYER’S FORM. If you do,
your payments could be applied to the wrong account. If you lose
a form or have not made estimated payments previously, visit Continue instructions on Page 2
Reset Form
Michigan Department of Treasury - City Tax Administration
5123 (Rev. 03-22)
2023 CITY Estimated Individual Income Tax Voucher
Issued under authority of Public Act 284 of 1964, as amended. See instructions for filing guidelines.
Filer’s Name(s) (First Name, Middle Initial, Last Name) Filer’s Full Social Security Number Spouse’s Full Social Security Number
Address (Street, City, State, ZIP Code) Due Date for Calendar Filers Account Number
CITY WEB
Payment for the City of: City Code
DETROIT 170
WRITE PAYMENT
AMOUNT HERE $ 00
Make check payable to “State of Michigan - Detroit.” Write the last four digits of filer’s Social Security number and “2023 City Estimate” on the check. Do not fold or staple.
Mail to: Michigan Department of Treasury, P.O. Box 30738, Lansing, MI 48909.
+ 0000 2023 106 01 27 1
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