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Michigan Department of Treasury - City Tax Administration; 5123 (Rev. 04-22); 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 your payments could be applied to the wrong account. If you lose
a form or have not made estimated payments previously, visit
You must make estimated income tax payments if you expect to www.michigan.gov/citytax to obtain a form or call
owe more than $100 when you file your City Income Tax Return. 517-636-5829 to have tax forms mailed to you.
If you owe more than $100, you may not have to make estimated
payments if you expect your 2023 withholding to be at least 70 How to Pay Estimated Tax
percent of the lesser of your total 2023 tax or your total 2022 tax. Mail Your Payment
The requirements to make estimated payments apply to both Visit www.michigan.gov/citytax to obtain Form 5123. Do not
city residents and nonresidents with a city tax liability. use estimated payment vouchers intended for another taxpayer.
Do not submit this form for any quarter that you do not If you have made estimated tax payments and do not owe more
have estimated tax due. tax for the year, you still must file a tax return.
Make your check payable to “State of Michigan - Detroit ”.
Payment Due Dates Print the last four digits of your Social Security number and
File a City Estimated Individual Income Tax Voucher “2023 City Estimate ” on the front of your check.
(Form 5123) by April 18, 2023 and pay at least one-fourth Mail your payment to:
(1/4) of the estimated tax. The remaining estimated tax is due Michigan Department of Treasury
in three equal payments on the following dates: June 15, 2023; P.O. Box 30738
September 15, 2023; and, January 16, 2024. Lansing, MI 48909
(Adjust the remaining quarterly payments if your income
increases or decreases during the year). 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 x.xx percent annually (0.000xxxx
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. or call 517-636-5829.
www.michigan.gov/citytax
Personalized forms shorten the processing time of your payment is:
Penalty
and reduce the chance of an error in your account. Do not use • 10 percent for failing to pay enough in estimated payments;
personalized forms if information on the form is incorrect and
• 25 percent for failing to make estimated payments when
DO NOT USE ANOTHER TAXPAYER’S VOUCHER OR
required.
PHOTOCOPY ANOTHER TAXPAYER’S FORM. If you do, 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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