Reset Form
Michigan Department of Treasury - City Tax Administration 
5119 (Rev. 02-22) Page 1 of 3 
                                                                                                                                                                   Check here if you are
2022Issued underCityauthorityofof PublicDetroitAct 284 ofNonresident1964, as amended. Income Tax Return                                                            amending. List reason on
                                                                                                                                                                   page 3.
Return is due April 18, 2023. 
Type or print in blue or black ink.  
1. Filer’s First Name                                    M.I.     Last Name                                     2. Filer’s Full Social Security No. (Example: 123-45-6789) 

If a Joint Return, Spouse’s First Name                   M.I.     Last Name 
                                                                                                                3. Spouse’s Full Social Security No. (Example: 123-45-6789) 
Home Address (Number, Street, or P.O. Box) 

City or Town                                                                          State ZIP Code            4. City return for the city of:                                   City Code 
                                                                                                                                                              DETROIT             170 
5.  2022 FILING STATUS. Check one.                                                                    8. EXEMPTIONS. 8a-8c apply to you and your spouse only. 
a.              Single                                   * If you check box “c,” complete 
                                                         line 3 and enter spouse’s full name             Personal Exemption  ......................................  a. 
b.              Married filing jointly                   below: 
                                                                                                         65 and over.......................................................  b. 
c.              Married filing separately* 
                                                                                                         Deaf, Disabled or Blind.....................................        c. 
6.  2022 DEPENDENT STATUS 
           Check the box if you or your spouse can be claimed as a                                       Number of dependent children .........................  d.
           dependent on another person’s tax return. 
7a.  Filer’s date of birth (MM-DD-YYYY)                  7b.      Spouse’s date of birth (MM-DD-YYYY)    Number of other dependents ............................  e.
                                                                                                         TOTAL EXEMPTIONS.   Add lines 8a 
                                                                                                         through 8e.  ......................................................  f. 

PART 1: INCOME 

9.  Wages, salaries, tips, etc. (see instructions).  ...............................................................................................          9.                           00 

10.  Business or farm income or (loss) from line 47. Include a copy of U.S. Schedule C or Schedule F.  ...........                                            10.                          00 

11.  Gain or (loss) from the sale of tangible property in the City of Detroit.  ........................................................  11.                                              00 

12.  Rental real estate and royalties. Include a copy of U.S. Schedule E   . ..........................................................  12.                                               00 

13.  Partnerships and trusts.................................................................................................................................  13.                         00 

14.    Total. Add lines 9 through 13. ......................................................................................................................  14.                          00 

15.  Subtractions from line 34. . ...........................................................................................................................  15.                         00 

16.    Income subject to tax. Subtract line 15 from line 14.  If line 15 is greater than line 14, enter “0”.  .............  16.                                                           00 

17.    Exemption allowance. Multiply line 8f by $600.  .........................................................................................  17.                                      00 

18.    Taxable income. Subtract line 17 from line 16.  If line 17 is greater than line 16, enter “0”.  .......................  18.                                                        00 

19.    Tax. Multiply line 18 by 1.2% (0.012).  ..........................................................................................................  19.                             00 

+ 0000 2022 102 01 27 7                                                    Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included. 

2022 Form 5119, Page 2 of 3 
City of Detroit Nonresident Income Tax Return                     Filer’s Full Social Security Number 

PART 2: CREDITS AND PAYMENTS 

20.  Tax withheld from City Schedule W, line 5....................................................................................................  20.                          00 

21.  City estimated tax, extension payments and 2021 credit forward  ................................................................  21.                                       00 

22.  Tax paid for you by a partnership from City Schedule W, line 6.  ..................................................................  22.                                    00 

23.  Total Credits and Payments. Add lines 20 through 22  ..............................................................................  23.                                    00 
PART 3: REFUND OR TAX DUE 

24a. Tax Due. If line 19 is greater than line 23, subtract line 23 from line 19.  .....................................................  24a.                                    00 
24b.  Interest if applicable (see instructions)  .........................................................................................................  24b.                 00 
24c.  Penalty if applicable (see instructions)  .........................................................................................................  24c.                  00 
24d.  Underpaid estimate penalty and interest (see instructions)..........................................................................  24d.                                 00 

24e. Balance Due. Add lines 24a through 24d. ......................................................................... YOU OWE              24e.                                 00 

25.  Overpayment. If line 23 is greater than line 19, subtract line 19 from line 23.  ............................................  25.                                          00 

26.  Credit Forward. Amount of line 25 to be credited to your 2023 estimated tax for your 2023 tax return  .....  26.                                                            00 

27.  Refund. Subtract line 26 from line 25.  .....................................................................................   REFUND  27.                                 00 
PART 4: SUBTRACTIONS FROM INCOME (All entries must be positive numbers.) 

28.  Employee business expenses (see instructions)..........................................................................................  28.                                00 

29.  Individual Retirement Account (IRA) contribution (see instructions).............................................................  29.                                       00 

30.  Alimony paid. Do not include child support (see instructions).  ....................................................................  30.                                   00 

31.  Work-related moving expenses for active duty military (see instructions).. ..................................................  31.                                          00 

32.  Net profits received from a financial institution or an insurance company. ...................................................  32.                                         00 

33.  Capital gains (before July 1, 1962). ..............................................................................................................  33.                    00 

34.  Total Subtractions. Add lines 28 through 33. Enter here and on line 15.     ...................................................  34.                                        00 

PART 5: BUSINESS INCOME APPORTIONMENT 
Name of Business Entity                                                                                                Federal Employer Identification No. (FEIN) 

                                                                  A. Located                                                         B. Located in                  C. Percentage
                                                                  Everywhere                                                         Detroit                        (B divided by A) 
35.  Average net book value of real and 
     tangible personal property  ..........................                          00                                                                          00 XXXX 
36.    Gross annual rent paid for real property 
     multiplied by 8.............................................                    00                                                                          00 XXXX 
37.  CITY SHARE OF PROPERTY: Add lines 35 
     and 36. Divide column B by column A and 
     enter as a percentage in column C. ..............                               00                                                                          00              % 
38.  Total wages, salaries, commissions and 
     other compensation of all employees  .........                                  00                                                                          00              % 
39.  Gross receipts from sales made or 
     services rendered  .......................................                      00                                                                          00              % 

+ 0000 2022 102 02 27 6                                           Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included. 

2022 Form 5119, Page 3 of 3 
City of Detroit Nonresident Income Tax Return                     Filer’s Full Social Security Number 

40.  TOTAL:  Add lines 37, 38 and 39, column C. .  ......................................................................................................................                       % 
41.  Divide line 40 by 3 if column A has an amount greater than zero on each of lines 37, 38, and 39. If column A is zero for                                         
      any of lines 37, 38 or 39, then divide line 40 by the number of factors that include an amount greater than zero in   
      column A ................................................................................................................................................................................ % 

42.   Net profit or (loss) from U.S. Schedule C or Schedule F   ..............................................................................  42.                                             00 

43.  Multiply line 41 by line 42  .............................................................................................................................  43.                            00 

44.  Applicable portion of net operating loss carryover. .......................................................................................  44.                                           00 

45.  Applicable part of self-employment retirement deduction.............................................................................  45.                                                  00 

46.  Add lines 44 and 45 ......................................................................................................................................  46.                            00 

47.  Subtract line 46 from line 43. Enter here and on line 10.  .............................................................................  47.                                              00 

PART 6: AMENDED RETURN 
48. Reason for amending: 

PART 7: CERTIFICATION 
Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2021, enter dates below.      Preparer Certification.  I declare under penalty of perjury that 
ENTER DATE OF DEATH ONLY. Example: 04-15-2022 (MM-DD-YYYY)                                      this return is based on all information of which I have any knowledge.
                                                                                                Preparer’s PTIN, FEIN or SSN 
Filer                                         Spouse 
Taxpayer Certification.  I declare under penalty of perjury that the information in this return Preparer’s Name (print or type) 
and attachments is true and complete to the best of my knowledge. 
Filer’s Signature                                                 Date                          Preparer’s Business Name, Address and Telephone Number 

Spouse’s Signature                                                Date 

      By checking this box, I authorize the Michigan Department of Treasury to discuss 
      my return with my preparer. 
Refund or zero returns. Mail your return to:                      Michigan Department of Treasury, Lansing, MI  48956 
Pay amount on line 24e. Mail your check and return to:  Michigan Department of Treasury, Lansing, MI  48929 
Make your check payable to “State of Michigan - Detroit.” Print the last four digits of your Social Security number and “2022 Detroit Income Tax” on 
the front of your check. If paying on behalf of another taxpayer, write the filer’s name and the last four digits of the filer’s Social Security number on 
the check. Do not staple your check to the return.  Keep a copy of your return and supporting schedules for six years. To check your refund status, have a 
copy of your Form 5119 available when you visit www.michigan.gov/citytax. 

+ 0000 2022 102 03 27 5