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City of Detroit

Individual

Income Tax Returns

FORMS AND INSTRUCTIONS

WWW.MIFASTFILE.ORG

   E-filing your return is easy, fast, and secure!

   Check the status of your return on-line at www.michigan.gov/citytax. 
Please allow 14 days before checking the status of your e-filed return.  

   Tax preparers who complete 11 or more Individual Income Tax returns 
are required to e-file all eligible returns supported by their software.   

   Visit the City Tax Administration’s Web site at www.michigan.gov/
citytax or Treasury’s Web site at www.MIfastfile.org for a list of 
e-file resources, how to find an e-file provider, and more information 
on free e-file services.

FILING DUE DATE: 

APRIL 15, 2021

WWW.MICHIGAN.GOV/CIT Y TAX

This booklet is intended as a guide to help complete your return. It does not take the place of the law.
CITY OF DETROIT 2020

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General Information for
2020 City of Detroit Income Tax Returns
Due Date. Your 2020 City of Detroit income tax return Make your check payable to “State of Michigan-
is due April 15, 2021. Detroit”. Print the last four digits of your Social
Choose e-file Instead of Paper Returns. Get Your Security number and “2021 City Estimate” on the front
Refund Fast! E-filing eliminates many of the errors of your check.
that lengthen processing times. E-file returns are usually Mail your payment to:
processed within 14 days. Tax preparers who complete Michigan Department of Treasury
11 or more individual income tax returns are required to
P.O. Box 30738
e-file all eligible returns. Visit www.MIfastfile.org for a
list of e-file resources, how to find an e-file provider, and Lansing, MI 48909
more information on free e-file services. When e-filing, Failure to make payments or underpayment of
do not mail a paper copy of your return or supporting estimated payments. If you fail to make required
schedules. estimated payments, pay late, or underpay in any quarter,
Treasury may charge penalty and interest. Penalty is
Self Service Options 25 percent of the tax due for failing to make estimated
Visit our secure website at www.michigan.gov/citytax to payments or 10 percent for failing to pay enough
check the status of your return. This service is available estimated payments or making estimated payments
24 hours a day, seven days a week. late. Interest is one percent above the prime rate and is
computed monthly. The rate is adjusted on July 1 and
IMPORTANT: To obtain information about your January 1.
account using the Internet you will need the following
information from your City return: NOTE: All 2015 estimated payment questions
should be directed to the City of Detroit. Visit
• Social Security Number (SSN) of the primary filer www.detroitmi.gov/How-Do-I/File income tax section
(the filer listed first on the return). for additional information.
• Adjusted gross income (AGI) or wages.
Penalty and Interest
• Filing status (single, married filing jointly, married
filing separately). If you pay late, you must add penalty and interest to
• Form number of return filed (Form 5118, 5119, or the amount due.
5120). The interest rate is 1 percent above the adjusted prime
• Tax year of the return. rate and is adjusted on January 1 and July 1 of each
• City (Detroit). year. Interest is charged from the original due date of
the return to the date the balance of the tax is paid.
Forms, instructions, and additional information is also
The interest rate through June 30, 2021 is 4.25 percent
available by visiting www.michigan.gov/citytax.
annually (.0001164) daily rate). For interest rates after
Return Mailing Address. City of Detroit income tax June 30, 2021 visit www.michigan.gov/citytax or call
forms must be mailed to the address listed on each 517-636-5829.
particular tax form, if not choosing to e-file.
The initial penalty is 1 percent of tax due. Penalty
Taxpayer Assistance. Free voluntary preparation increases by an additional 1 percent per month or fraction
assistance is available for certain taxpayers. Visit thereof, to a maximum of 25 percent for failure to pay;
www.michigan.gov/citytax for more information.
Any one of the following penalties may also apply to the
Estimated Payments unpaid tax:
You must make estimated income tax payments if you • 10 percent for negligence;
expect to owe more than $100 when you file your City • 25 percent for intentional disregard of the law.
Income Tax Return.
Contact Information
File a City Estimated Individual Income Tax Voucher
(Form 5123) by April 15, 2021 and pay at least one- City Income Tax Administration Telephone Number
fourth (¼) of the estimated tax. The remaining estimated 517-636-5829.
tax is due in three equal payments on June 15,2021 ; Customer service representatives are available from
September 15, 2021 and January 18, 2022 . Adjust the 8 a.m. to 4:30 p.m., Monday through Friday.
remaining quarterly payments if your income increases or Assistance is available using TTY through the Michigan
decreases during the year. Relay Service by calling 711.
Visit www.michigan.gov/citytax to obtain Form 5123. Forms, instructions, and additional information is
Do not use estimate vouchers intended for another available at www.michigan.gov/citytax.
taxpayer. If you have made estimated tax payments and
do not owe more tax for the year, you still must file a tax
return.
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Important Reminders Deceased Taxpayers
• Missing pages. Many City of Detroit income tax forms A personal representative for the estate of a taxpayer
and supporting schedules are multiple-page forms. All who died in 2020 (or 2021 before filing a 2020 City
pages must be completed and submitted for Treasury to income tax return) must file if the taxpayer owes tax or
process the return. is due a refund. A full-year exemption is allowed for a
• Using correct tax year forms. Appropriate tax year deceased taxpayer on the 2020 City Income Tax Return.
forms must be filed (e.g., do not use a 2019 form to file Use the decedent’s Social Security number and your
your 2020 return). address. If the taxpayer died after December 31, 2019,
enter the date of death in the “Deceased Taxpayer” box in
• Missing, incomplete, or applied for Social Security
the Certification section of the City Income Tax Return.
number. If you don’t have a Social Security number
If filing as a personal representative or claimant and
(SSN) or an Individual Taxpayer Identification Number
you are claiming a refund for a single deceased taxpayer,
(ITIN), apply for one through the IRS. Do not file your
you must include a U.S. Form 1310 or Michigan Claim
City of Detroit income tax return until you have for Refund Due a Deceased Taxpayer (MI-1310). Enter
received your SSN or ITIN. the decedent’s name in the Filer’s Name lines and the
Who Must File a Return representative’s or claimant’s name, title, and address in
the Home Address line.
File a return if you owe tax, are due a refund, or your AGI
The surviving spouse is considered married for the year
(Resident Return) or Wages (Part-Year or Nonresident
in which the deceased spouse died and may file a joint
Return) exceeds your exemption allowance. City residents
return for that year. Write your name and the decedent’s
should also file a City return if you file a federal return,
name and both Social Security numbers on the return.
even if you do not owe City tax. This will eliminate Write “DECD” after the decedent’s last name. You must
unnecessary correspondence from Treasury. report the decedent’s income if the income is subject
Important: If your AGI (Resident Return) or Wages to City of Detroit income tax. Sign the return. In the
(Part-Year or Nonresident Return) are less than your deceased’s signature line, write “Filing as surviving
personal exemption allowance and City income tax was spouse.” If the taxpayer died after December 31, 2019,
withheld from your earnings, you must file a return to enter the date of death in the “Deceased Taxpayer” box in
claim a refund of the tax withheld. the Certification section of the City Income Tax Return.
Residency and Determining Which Form You If filing as a personal representative or claimant of a
deceased taxpayer(s) for a jointly filed return, you must
Must File
include a U.S. Form 1310 or Michigan Claim for a
You only have one residency status, and that status Refund Due a Deceased Taxpayer (MI-1310). Enter the
determines which form you will file. names of the deceased persons in the Filer’s and Spouse’s
If you lived inside the City of Detroit for all of 2020 Name lines and the representative’s or claimant’s name,
(January through December), you are a resident of title, and address in the Home Address line.
Detroit. File a City of Detroit Resident Income Tax Return Estates and Trusts (Forms 5118 and 5120 only)
(Form 5118).
Estates and trusts with a Detroit taxable income who are
If you lived outside the City of Detroit for all of 2020 required to file a U.S. Income Tax Return for Estates
(January through December), you are a nonresident of and Trusts, Form 1041, must file a 2020 City of Detroit
Detroit. File a City of Detroit Nonresident Income Tax Income Tax – Estates and Trusts (Form 5462) available at
Return (Form 5119) if you earned income in the City of www.michigan.gov/citytax.
Detroit. Extensions
If you lived in the City of Detroit less than a full To request more time to file your 2020 City income tax
year (anytime between January and December), return, complete a CITY Income Tax Return Application
you are a part-year resident. File a City of Detroit for Extension of Time to File (Form 5209) by the original
Part-Year Resident Income Tax Return (Form 5120). due date (April 15, 2021 for the 2020 tax year) and submit
Forms and instructions are available on the to the Michigan Department of Treasury. This extension,
Michigan Department of Treasury’s City Income Tax if approved, will be granted for a period not to exceed
Administration Web site at www.michigan.gov/citytax. six months. A copy of the federal extension will not be
Married Persons — Joint or Separate accepted in place of form 5209.
Note: An extension of time to file is NOT an extension
Individuals considered married for federal tax purposes of time to pay the required tax. Tax is due by the original
may file either a joint return or separate returns. due date of April 15th.
When a filer and spouse have a different residency status,
Amended Returns
they should file married filing separately with each spouse
using the appropriate form. For amended returns, place an “X” in the box on the top
If you were married, separated or divorced during 2020 of page 1 and complete Part 6: AMENDED RETURN.
and had a different residency status from that of your There is no specific form used to file an amended City
spouse, either file separate returns or file one Form 5120. return. To amend your original return, select the form

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 type  you  originally  filed  for  which  you  are  amending.        •   Stay within the lines  when  entering  information  in 
 Include  any  documents  necessary  to  support  the  reason         boxes.
 for amending your return.                                            •   If a form has multiple pages, all pages must be filed.
 An amended City of Detroit income tax return is required             •   Report all amounts in whole dollars.  Round  down 
 for any year that a determination is made by the Internal            amounts of 49 cents or less. Round up amounts of 50 
 Revenue  Service  that  affects  your  City  of  Detroit  tax        cents  or  more.  If  cents  are  entered  on  the  form,  they 
 liability. This return is due within 90 days from the date           will be treated as whole dollar amounts.
 of the Internal Revenue Service’s final determination. If 
 you file an amended federal tax return that affects your             Where to Mail Your Return
 City of Detroit tax liability, you must file an amended city         Mail refund or zero due returns to:
 income tax return.                                                        Michigan Department of Treasury
 An  amended  income  tax  return  is  also  used  to                      Lansing, MI 48956
 correct  errors  on  previous  City  of  Detroit  returns. 
 The  statute  of  limitations  to  file  an  amended  return         If you owe tax, mail your return to:
 is  four  years  from  the  due  date  of  the  return.  Visit            Michigan Department of Treasury
 www.detroitmi.gov/How-Do-I/File/Income-Tax-Forms                          Lansing, MI 48929
 for amended returns for tax years prior to 2015.
                                                                      Make  your  check  payable  to  “State of Michigan - 
 Renaissance Zone (Forms 5118 and 5120 only)                          Detroit”  and print the last four digits of your Social 
 Certain areas in the City of Detroit have been designated            Security Number  and  “2020 Detroit Income Tax”  on 
 Renaissance  Zones  by  the  State  of  Michigan.  Certain           the front of your check. Do not staple your check to your 
 income of qualified residents and businesses in those areas          return.
 is  not  taxable.  Contact  the  City  of  Detroit  Renaissance      Do not mail  your 2020 City of Detroit Income Tax 
 Zone Manager at 313-224-3560 to determine if you are in              Return in  the same envelope with a return for years 
 a Renaissance Zone and qualify for this tax exemption.               prior to 2015. City of Detroit Income Tax Returns 
 Completing City Forms                                                prior to 2015 should continue to be mailed to the City 
 Treasury  captures  the  information  from  paper  income            of Detroit address included on the tax return.
 tax  returns  using  an  Intelligent  Character  Recognition         A Note About Debts
 (ICR) process. If filing a paper return, avoid unnecessary 
                                                                      By  law,  any  money  you  owe  to  the  City  of  Detroit  for 
 delays by following the guidelines below so your return is 
                                                                      income  tax  or  a  court-ordered  garnishment  must  be 
 processed quickly and accurately.
                                                                      deducted from your refund before it is issued. Taxpayers 
 •   Use black or blue ink. Do not use pencil, red ink, or            who  are  married  filing  jointly  may  receive  a CITY  
 felt tip pens. Do not highlight information.                         Non-Obligated  Spouse (Form  5245)  after  the  return  is 
 •   Print using capital  letters  (UPPER  CASE).  Capital            filed.  Completing  and  filing  this  form  may  limit  the 
 letters are easier to recognize.                                     portion  of  the  refund  that  can  be  applied  to  a  debt.  If 
 •   Print numbers like this: 0123456789                              Treasury applies all or part of your refund to any of these 
 Do not put a slash through the zero ( ) or seven ( ).                debts, you will receive a letter of explanation.
 •   Fill check boxes with an [X]. Do not use a check mark.
                                                                      Disclaimer
 •   Leave lines/boxes blank if they do not apply or if the 
 amount is zero unless otherwise directed.                            These instructions are interpretations of the Detroit 
 •   Do not write extra numbers, symbols, or notes  on                Income Tax Ordinance. The Detroit Income Tax 
 the  return,  such  as  cents,  dashes,  decimal  points,            Ordinance will prevail in  any disagreements 
 commas, or dollar signs. Enclose any explanations on a               between the instructions and the Detroit Income Tax 
 separate  sheet  of  paper  unless  you  are  instructed  to         Ordinance.  
 write explanations on the return.

                                  Line-by-Line Instructions for Form 5118, 
                        2020 City of Detroit Resident Income Tax Return
 Lines not listed are explained on the form.                          Line 1:  Only  married  filers  may  file  joint  returns.  You 
 If you are a resident of a city other than Detroit, do not           must complete the address section of the City of Detroit 
 file  this  form.  If  you  are  a  resident  of  Detroit  and  your return. If one or both of the taxpayers is deceased, write 
 Adjusted  Gross  Income  (AGI)  is  greater  than  your  total       “DECD” after the decedent’s last name.
 exemption  allowance,  you  should  file  a City of Detroit          Lines 2 and 3: Print your full Social Security number(s).
 Resident Income Tax Return (Form 5118).                              Line 5: Place  an  “X”  in  the  box  to  identify  your  filing 
 You are required to file a tax return and pay tax even if            status. An individual who is married for federal purposes 
 your employer did not withhold Detroit income tax from               must either file a joint return with her/his spouse or file 
 your  paycheck.  You  are  required  to  make  estimated  tax        using the status married filing separately. If your status 
 payments  if  you  work  for  an  employer  not  withholding         is  married  filing  separately  (box  c),  print  your  spouse’s 
 Detroit tax from your wages.                                         full name in the space provided and be sure to print his 
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or her full Social Security number on line 3. If you filed • Worker’s compensation or similar payments for death,
your federal return as head of household or qualifying injury or illness arising out of and in the course of an
widow(er), file your City return as single. employee’s job.
Line 6: Individuals who can be claimed as a dependent by • Interest on obligations of the United States, the states
someone else cannot claim an exemption for themselves. or subordinate units of government of the states.
Place an “X” in the box if someone else can claim you as • Military pay for members of the Armed Forces of the
a dependent. If taxable income is less than $600, no tax United States and the National Guard.
is due and any tax withheld will be refunded. If income • Social Security income or benefits.
is $600 or more, the tax shall be computed on the full
Line 9: Enter your AGI from your federal
amount.
return. This is the amount from your
Line 8: Enter the number that applies to you and your U.S. Form 1040 or U.S. Form 1040NR. You must include
spouse only for lines 8a-8c. Enter the number that applies copies of federal schedules that apply to you.
to you, your spouse, and your dependents on lines 8d and
Line 15: If you can be claimed as a dependent by another
8e, as of December 31, 2020.
taxpayer and this line is less than $600 enter $0 on Line
Line 8a: Enter “1” if you are single or married filing 16.
separately; “2” if you are married filing jointly. Do
PART 2: Credits and Payments
not claim an exemption on line 8a if you are a taxpayer
eligible to be claimed as a dependent by another taxpayer. Line 17: Enter the amount of city income tax withheld
Line 8b: You qualify for this exemption if you are 65 from a City of Detroit Withholding Tax Schedule
years of age or older. This applies for you and/or your (Form 5121), line 5. W-2 forms are no longer accepted.
spouse only. File Form 5121 and a City of Detroit Withholding Tax
Continuation Schedule (Form 5253), when applicable.
Line 8c: You and/or your spouse qualify for this The credit for withholding may be denied if you do not
exemption if you are deaf, blind, hemiplegic, paraplegic, complete and include Form 5121.
quadriplegic, or totally and permanently disabled.
Use Form 5253 when you have more than eight W-2s
You may claim as many as apply to you and/or your to list on Form 5121. Carry the total from column E on
spouse. Form 5253 and add it to the total on line 5 on Form 5121.
• Deaf means the primary way you receive messages is Line 18: Enter total payments made on a 2020 City
through a sense other than hearing (e.g., lip reading or Estimated Individual Income Tax Voucher (Form 5123).
sign language). Include the amount of your credit forward from the prior
• Blind means your better eye permanently has 20/200 year and payments made with extensions for 2020.
vision or less with corrective lenses or your peripheral Line 19: Enter the amount of city income tax paid for you
field of vision is 20 degrees or less. by a partnership from Form 5121, line 6.
• Totally and permanently disabled means disabled as Use Form 5253 when you have more than three
defined under Social Security Guidelines 42 USC 416. partnerships to list on Form 5121. Carry the total from
If you are age 66 or older, you may not claim an column C on Form 5253 and add it to the total on line 6
exemption as totally and permanently disabled. on Form 5121.
PART 1: Income Line 20: Enter tax paid to another City. The credit may
not exceed 1.2 percent of the income earned in the other
The following income is subject to tax: city. Enter the name of the city to which the tax was paid.
• Compensation.
PART 3: Refund or Tax Due
• Net profits of an unincorporated business, profession,
enterprise, undertaking or other activity. Line 22a: If line 16 is greater than line 21, subtract
line 21 from line 16. Enter the difference on line 22a.
• Dividends, interest, capital gains less capital losses,
Line 22b: You will owe interest for late payment of tax if
income from estates and trusts and net profits from
you pay after the due date. The interest rate is 1 percent
rental of real and tangible personal property.
above the adjusted prime rate and is adjusted on January
The following income is not subject to tax: 1 and July 1 of each year. Interest is charged from the
• Gifts, inheritances and bequests. original due date of the return to the date the balance of
• Pensions and annuities, including disability pensions. the tax is paid. The interest rate through June 30, 2021 is
(Pre-retirement distributions are taxable.) 4.25 percent annually (0.0001164 daily rate). For interest
rates after June 30, 2021 visit www.michigan.gov/citytax
• Proceeds from insurance (except payments from a
or call 517-636-5829. Calculate your interest, if applicable,
health and accident policy paid for by your employer
and enter on line 22b.
are taxable to the same extent as provided by the
Internal Revenue Code). Line 22c: You will owe penalty for late payment of tax
if you pay after the due date. Penalty accrues monthly at
• Unemployment compensation, Welfare relief payments, one percent of the tax due, and increases by an additional
supplemental unemployment benefits (sub-pay). one percent per month, or fraction thereof (e.g., penalty

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on a $500 tax due will be $30 if the tax is unpaid for six Line 33: You may subtract state and local income tax
months). Calculate your penalty, if applicable, and enter refunds and homestead property tax credit refunds that
on line 22c. were included in AGI.
Line 22d: Typically, if you owe more than $100, you are Line 34: Enter unemployment benefits included in AGI.
required to make estimated payments. You may owe Line 35: If applicable, enter Renaissance Zone deduction,
penalty and interest for underpayment, late payment, or and include Renaissance Zone approval letter from the
for failing to make estimated tax payments. Use the City City of Detroit.
Underpayment of Estimated Income Tax (Form 5338) Line 36: Enter any other subtractions from income listed
to compute penalty and interest. If you do not file Form below.
5338, Treasury will compute your penalty and interest and
• Ordinary, necessary, reasonable and unreimbursed
send you a bill. If you annualize your income, you must
expenses paid or incurred by an individual in
complete and include Form 5338. Enter the penalty and
connection with the performance by an individual of
interest due from Form 5338, line 26.
services as an employee may be deducted from gross
Line 22e: Add lines 22a through 22d and enter the total income in determining income subject to the tax to the
on line 22e. This is the total balance due with your return. extent the expenses are applicable to income taxable
If the balance due is less than $1, no payment is required, under this ordinance. The expenses are limited to the
but you must still file your return. following:
See “Pay” address on page 2 of Form 5118. Make checks ○ Expenses of travel, meals and lodging while away
payable to “State of Michigan - Detroit.” from home.
Line 25: Subtract line 24 from line 23. The Department of ○ Expenses incurred as an outside salesman who
Treasury does not refund amounts less than $1. Mail your works away from their employer’s place of
city income tax return to the “Refund or zero returns” business.
address on page 2 of Form 5118. ○ Expenses of transportation.
PART 4: Additions to Income ○ Expenses under a reimbursement or other expense
allowance arrangement with your employer, where
Line 26: Enter the deduction taken for self-employment the reimbursement or allowance has been included
tax on your federal return and for other taxes on or in total compensation reported.
measured by income, such as your share of City of Detroit
Documentation that the activity was authorized by your
income tax paid by partnerships or S-Corporations, or
employer and verification of expenses may be required.
your share of the taxes paid by an estate or trust.
Miscellaneous business expenses such as professional
Line 28: Enter other additions to income listed below:
dues, supplies, education and others not covered in
• Enter losses from S-Corporations to the extent the above list are not deductible for City of Detroit tax
included in AGI purposes.
• Enter the other adjustments below if subtracted to • Compensation received for service in the armed forces
reach federal AGI of the United States to the extent included in AGI.
○ Educator expenses • Income from recoveries related to federal itemized
○ Health savings account deduction or Archer MSA deductions from prior tax years.
deduction • Net profits received from a financial institution or an
○ Penalty on early withdrawal of savings insurance company should be included here.
• You may deduct the portion of gain which occurred
○ Student loan interest deduction prior to July 1, 1962. To determine the amount
○ Repayment of supplemental unemployment excluded, use one of the following methods:
benefits under the Trade Act of 1974 1. The base may be the adjusted fair market value of
• Enter the portion of a loss which occurred prior to the property on July 1, 1962 (July 2nd closing
July 1, 1962. Use one of the methods described below price for traded securities), or
for Line 36, applying the method to the loss included in 2. Divide the number of months the property has been
AGI, to determine the amount to report. held since June 30, 1962 by the total number of
• Enter federal NOL subtracted in determining AGI. months the property was held, and apply this
fraction to the total gain as reported on your federal
PART 5: Subtractions from Income income tax return.
Line 30: Enter pension, annuity and other retirement • Enter city net operating loss carryover. Operating losses
benefits included in AGI. Do not deduct benefits are carried forward; no carryback is allowed.
distributed early. • Enter income from an S-Corporation to the extent
Line 31: Enter only the taxable portion of Social Security included in AGI
benefits included on your U.S. Form 1040. Do not include PART 6: Amended Return
your total Social Security benefits. Line 38: If you placed an “X” in the amended box on page
Line 32: Enter interest on obligations of the United States 1, enter the reason for amending your return.
or subordinate units which were included in AGI. IMPORTANT: You MUST place an “X” in the box on
top of page 1 of the return and complete the AMENDED

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RETURN WORKSHEET. Do not mail with your
amended return; retain for your records. AMENDED RETURN WORKSHEET
Include all payments made with the original City of Detroit Line 1: Overpayment from
Income Tax return on line 18. If line 23 computes to be amended Form 5118, line 23. ........... $
an overpayment, it should be adjusted to reflect original
refunds and credits on the AMENDED RETURN Line 2: Refund from original
WORKSHEET. Form 5118, line 25 ............................ $
PART 7: Certification Line 3: Amount credited to
estimated tax from amended
Sign and date your tax return. If filing a joint return, both
Form 5118, line 24. ........................... $
the filer and spouse must sign the return.
If the tax preparer is someone other than the taxpayer, Line 4: Subtract lines 2 and 3 from
he or she must enter the business name, address and line 1. If greater than zero, enter
telephone number of the firm he or she represents and amount to be refunded here and on
Preparer Tax Identification Number (PTIN), Federal amended Form 5118, line 25 ............ $
Employer Identification Number (FEIN), or Social
Line 5: Subtract lines 2 and 3 from
Security number. Check the box to indicate if Treasury
line 1. If less than zero, enter amount
may discuss your return with your tax preparer.
as tax due here and on Form 5118,
line 22a ............................................... $

Line-by-Line Instructions for Form 5119,
2020 City of Detroit Nonresident Income Tax Return
Lines not listed are explained on the form. Line 8a: Enter “1” if you are single or married filing
If you do not have income subject to City income tax in separately; “2” if you are married filing jointly. Do not
excess of total exemption amount for the City of Detroit, do claim an exemption on line 8a if you are a taxpayer eligible
not file a City of Detroit Nonresident Income Tax Return to be claimed as a dependent by another taxpayer.
(Form 5119) unless you are filing to claim a refund of Line 8b: You qualify for this exemption if you are 65 years
withholding tax paid to the City of Detroit. of age or older. This applies for you and/or your spouse only.
Line 1: Only married filers may file joint returns. You Line 8c: You and/or your spouse qualify for this exemption
must complete the address section of the City of Detroit if you are deaf, blind, hemiplegic, paraplegic, quadriplegic,
return. If one or both of the taxpayers is deceased, write or totally and permanently disabled.
“DECD” after the decedent’s last name. You may claim as many as apply to you and/or your spouse.
Lines 2 and 3: Print your full Social Security number(s). • Deaf means the primary way you receive messages is
Line 5: Place an “X” in the box to identify your filing through a sense other than hearing (e.g., lip reading or
status. An individual who is married for federal purposes sign language).
must either file a joint return with her/his spouse or file • Blind means your better eye permanently has 20/200
using the status married filing separately. If your status vision or less with corrective lenses or your peripheral
is married filing separately (box c), print your spouse’s field of vision is 20 degrees or less.
full name in the space provided and be sure to print his • Totally and permanently disabled means disabled as
or her full Social Security number on line 3. If you filed defined under Social Security Guidelines 42 USC 416.
your federal return as head of household or qualifying If you are age 66 or older, you may not claim an
widow(er), file your City return as single. exemption as totally and permanently disabled.
Line 6: Individuals who can be claimed as a dependent by
someone else cannot claim an exemption for themselves. PART 1: Income
Place an “X” in the box if someone else can claim you as The following income is subject to tax:
a dependent. If taxable income is less than $600, no tax • Compensation received as an employee for work done
is due and any tax withheld will be refunded. If income or services performed in the City of Detroit.
exceeds that amount, the tax shall be computed on the full • Net profits of an unincorporated business or profession
amount. based on business activity conducted in the City of
Line 8: Enter the number that applies to you and your Detroit, whether or not such business or profession is
spouse only for lines 8a-8c. Enter the number that applies located in the City of Detroit.
to you, your spouse, and your dependents on lines 8d and
8e, as of December 31, 2020.
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• Net profits from rental of real or tangible personal sale of intangible assets (e.g., stocks, bonds) are neither
property located in the City of Detroit or gains on a taxed nor deductible by nonresidents on the Detroit
sale or exchange of real or tangible personal property return.
located in the City of Detroit. The portion of a gain that is due to ownership prior to
The following income is not subject to tax: July 1, 1962, may be deducted from taxable income.
• Gifts, inheritances and bequests. See the instructions for line 33. If the sale of property
• Pensions and annuities, including disability pensions. acquired prior to July 1, 1962 results in a loss, exclude
(Pre-retirement distributions are taxable.) from your loss the portion of the loss due to ownership
prior to July 1, 1962. Use one of the methods described
• Proceeds from insurance (except that payments from a
health and accident policy paid for by your employer in the instructions for Line 33 to determine the amount of
are taxable to the same extent as provided by the loss to exclude.
Internal Revenue Code). Line 12: Enter the net profit or loss from rentals of real
• Unemployment compensation, Welfare relief payments, and tangible personal property located in the City of
supplemental unemployment benefits (sub-pay). Detroit. Include schedules from your federal income
• Worker’s compensation or similar payments for death, tax return to support line 12. If rental income is from
injury or illness arising out of and in the course of an property in an eligible renaissance zone the net income
employee’s job. may be excluded and the Renaissance Zone approval
letter from the City of Detroit should be submitted.
• Interest, dividends and other forms of intangible
income (when the receipts in interest and/or other Line 13: Report your share of the Detroit partnership
intangible income is part of a business, it shall be income (or loss) on line 13. If you are a shareholder in a
considered as business income taxable to nonresidents tax-option corporation that has elected to file under
and reported in Part 5). Sub-Chapter S of the Internal Revenue Code, you are not
• Military pay for members of the Armed Forces of the required to report a distribution, nor may you deduct your
United States and the National Guard. share of any loss sustained by the corporation.
• Social Security income or benefits. Line 13 should include other City of Detroit income
Line 9: Enter wages, salaries, commissions, etc. earned in subject to tax that is not reported elsewhere on this return.
the City of Detroit. Do not include compensation received Add the amounts from City of Detroit Activities:
for service in the armed forces of the United States. • Income or Loss from Partnerships and Income or Loss
Follow instruction (a) if you performed all of your services from Estates and Trusts of the U.S. Schedule E.
in the City of Detroit. Use instruction (b) if you performed Include copy of federal Schedule K-1 for your share
part of your services in the City of Detroit and part of your of partnership losses on City of Detroit activities and
services outside the City of Detroit. U.S. Form 8582.
a) Nonresidents who worked 100 percent of the year in the If you can be claimed as a dependent by another
Line 18:
City of Detroit enter total wages, salaries, commission, etc. taxpayer and this line is less than $600 enter $0 on Line
All of your wages, including vacation pay, holiday pay,
19.
bonuses and disability income (except that portion which
can be excluded under the Internal Revenue Code) are PART 2: Credits and Payments
taxable. All wages are considered to be from the location Line 20: Enter the amount of city income tax withheld
where the employee performed services. from Form 5121, line 5. W-2 forms are no longer
b) Nonresidents who performed part of their services accepted. File Form 5121 and Form 5253 when applicable.
in the City of Detroit are required to complete The credit for withholding may be denied if you do not
Part 3 on the City of Detroit Withholding Tax Schedule complete and include Form 5121.
(Form 5121), page 2. Enter total wages earned in the City Use Form 5253 when you have more than eight W-2s to
of Detroit from the sum of Column H on Form 5121, list on Form 5121. Carry the total from column E on Form
page 2. Form 5121 and the City of Detroit Withholding 5253 and add it to the total on line 5 on Form 5121.
Tax Continuation Schedule (Form 5253) are not required Line 21: Enter total payments made on a 2020 City
to determine Detroit commissions. Those paid by Estimated Individual Income Tax Voucher (Form 5123).
commission should enter actual commissions earned in Include the amount of your credit forward from the prior
the City of Detroit on line 9.
year and payments made with extensions for 2020.
Line 10: Enter net profit or loss from business (including
farm income) or profession. Include income reported on Line 22: Enter the amount of city income tax paid for you
Form 1099-MISC if the work occurred inside the City by a partnership from Form 5121, line 6.
of Detroit. Use Part 5 to apportion income to the City of Use Form 5253 when you have more than three
Detroit if business activity occurs both inside and outside partnerships to list on Form 5121. Carry the total from
the City. Business income from activity that occurs in a column C on Form 5253 and add it to the total on line 6
qualified renaissance zone should be excluded. on Form 5121.
Line 11: Enter the gains and losses from the sale or
PART 3: Refund or Tax Due
exchange of real or tangible personal property located in
the City of Detroit. Include schedules from your federal Line 24a: If line 19 is greater than line 23, subtract
income tax return to support line 11. Gains or losses on line 23 from line 19. Enter the difference on line 24a.

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Line 24b: You will owe interest for late payment of Documentation that the activity was authorized by your
tax if you pay after the due date. The interest rate is employer and verification of expenses may be required.
1 percent above the adjusted prime rate and is Miscellaneous business expenses such as professional
adjusted on January 1 and July 1 of each year. dues, supplies, education and others not covered above
Interest is charged from the original due date of are not deductible for City of Detroit tax purposes. If the
the return to the date the balance of the tax is employee expenses relate to a position where wages are
paid. The interest rate through June 30, 2021 is apportioned on Form 5121, Part 3, only report the Detroit
4.25 percent annually (.0001164 daily rate). For interest share of the expenses here.
rates after June 30, 2021 visit www.michigan.gov/citytax Line 29: Contributions to an Individual Retirement
or call 517-636-5829. Calculate your interest, if applicable, Account may be deducted. The IRA deduction is only
and enter on line 24b. allowable for taxpayers with City of Detroit earned
Line 24c: You will owe penalty for late payment of tax income to the extent the income is subject to tax. IRA
if you pay after the due date. Penalty accrues monthly at deductions are limited to contributions eligible for
one percent of the tax due, and increases by an additional deduction on the federal income tax return.
one percent per month, or fraction thereof (e.g., penalty Line 30: To compute the alimony deduction, divide line
on a $500 tax due will be $30 if the tax is unpaid for six 14 by your federal AGI (before alimony deductions).
months). Calculate your penalty, if applicable, and enter Multiply that amount by the amount of alimony paid. The
on line 24c. alimony deduction for payers only applies to those who
Line 24d: Typically, if you owe more than $100, you have a court order issued before January 1, 2019.
are required to make estimated payments. You may owe Line 31: Moving expenses incurred by members of
penalty and interest for underpayment, late payment, or the Armed Forces on active duty pursuant to a military
for failing to make estimated tax payments. Use the City order and incident to a permanent change of station that
Underpayment of Estimated Income Tax (Form 5338) qualify under the Internal Revenue Code as a deduction
to compute penalty and interest. If you do not file Form on your federal return may be deducted on your City of
5338, Treasury will compute your penalty and interest and Detroit return. The City of Detroit deduction is limited to
send you a bill. If you annualize your income, you must moving expenses in connection with new employment in
complete and include Form 5338. Enter the penalty and the Detroit area. Multiply eligible expenses by the ratio
interest due from Form 5338, line 26. of Detroit taxable income after the move to total income
Line 24e: Add lines 24a through 24d and enter the total after the move. Include U.S. Form 3903 with your return.
on line 24e. This is the total balance due with your return. Line 32: Enter only net profits included on line 14.
If the balance due is less than $1, no payment is required, Line 33: Enter gain on property purchased prior to July 1,
but you must still file your return. 1962 which must be determined by one of the following
See “Pay” address on page 3 of Form 5119. Make checks methods:
payable to “State of Michigan - Detroit.” 1. The basis may be the adjusted fair market value of the
Line 27: Subtract line 26 from line 25. The Department property on July 1, 1962 (July 2nd closing price for traded
of Treasury does not refund amounts less than $1. Mail securities), or
your city income tax return to the “Refund or zero 2. Divide the number of months the property has been
returns” address on page 3 of Form 5119. held since June 30, 1962 by the total number of months
PART 4: Subtractions from Income the property was held, and apply this fraction to the total
gain as reported on your federal income tax return.
Subtractions are allowable to the extent the expenses are
applicable to income reported on this return. PART 5: Business Income Apportionment
Line 28: Ordinary, necessary, reasonable and Part 5 of Form 5119 is to apportion income to the City of
unreimbursed expenses paid or incurred by an individual Detroit if business activity occurs both inside and outside
in connection with the performance by an individual the city. Business income does not include income from
of services as an employee may be deducted from gross S-Corporations. If you have income from more than one
business to apportion, complete a City of Detroit Business
income in determining income subject to the tax to the
Income Apportionment Schedule (Form 5327). You may
extent the expenses are applicable to income taxable
complete as many continuation schedules as needed. Do
under this ordinance. The expenses are limited to the
not file this form. Retain a copy for your records.
following:
• Expenses of travel, meals and lodging while away from NOTE: If you have a separate business name or Federal
home. Employer Identification Number (FEIN) for your
business, enter those in the space provided.
• Expenses incurred as an outside salesman who works
Line 35: Enter in Column A the average net book value
away from their employer’s place of business.
of ALL real and tangible personal property owned by the
• Expenses of transportation. business regardless of location. In Column B, enter the
• Expenses under a reimbursement or other expense average net book value of the real and tangible personal
allowance arrangement with your employer, where the property owned and located in the City of Detroit.
reimbursement or allowance has been included in total The average net book value of real and tangible personal
compensation reported. property may be determined by adding the net book
9

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value at the beginning of the year and the net book value Line 45: Enter the applicable part of self-employment
at the end of the year and dividing the sum by two. If retirement deduction. Multiply deduction from
this method will not properly reflect the average net U.S. Form 1040, Schedule 1 by line 41.
book value of tangible property owned during the year, PART 6: Amended Return
any other method that will accurately reflect it will be
permitted. Line 48: If you placed an “X” in the amended box on
page 1, enter the reason for amending your return.
Line 36: Enter in Column A the gross annual rent
multiplied by eight for all rented real property regardless IMPORTANT: You MUST place an “X” in the box on
of location. In Column B, enter the gross annual rent top of page 1 of the return and complete the AMENDED
multiplied by eight for rented real property located in the RETURN WORKSHEET.
City of Detroit. Gross annual rent should include money Include all payments made with the original City of
and other considerations given for the use or possession of Detroit Income Tax return on line 21. If line 25 computes
real property rented or leased. to be an overpayment, it should be adjusted to reflect
Line 38: Enter in Column A total compensation paid original refunds and credits from the AMENDED
to all employees during the year. In Column B, show RETURN WORKSHEET; retain for your records.
compensation paid to employees for work or services
performed within the City of Detroit. AMENDED RETURN WORKSHEET
Line 39: Enter in Column A the total gross revenue from Line 1: Overpayment from
all sales or services rendered during the year. In Column B, amended Form 5119, line 25 ........... $
show the amount of revenue derived from sales made or
services rendered in the City of Detroit. Rental income is Line 2: Refund from original
to be considered as derived from services rendered and is Form 5119, line 27 ........................... $
to be included in gross receipts. Line 3: Amount credited to
Line 41: If column A has an amount greater than zero on estimated tax from amended
each of lines 37, 38 and 39, divide line 40 by 3. If column Form 5119, line 26. .......................... $
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 Line 4: Subtract lines 2 and 3 from
than zero in column A. line 1. If greater than zero, enter
If the entire business operation is conducted inside the amount to be refunded here and on
City of Detroit, your percentage should be 100 percent. amended Form 5119, line 27 ........... $
In the case of a taxpayer authorized by the City of Detroit Line 5: Subtract lines 2 and 3
Finance Director to use another apportionment formula, from line 1. If less than zero, enter
retain a copy of the approval letter. Treasury may request amount as tax due here and on Form
a copy of your approval letter. 5119, line 24a ..................................... $
Line 42: Enter net profit (or loss) per U.S. Schedule C or
U.S. Schedule F.
Line 44: Enter applicable portion of net operating loss PART 7: Certification
carryover. Operating losses are carried forward. No
carryback is allowed. Sign and date your tax return. If filing a joint return, both
the filer and spouse must sign the return.
If less than 100 percent of business activity was
conducted in the City of Detroit in the year in which the If the tax preparer is someone other than the taxpayer,
loss was sustained, the apportionment percentage in the he or she must enter the business name, address and
loss year must be applied. telephone number of the firm he or she represents and
Preparer Tax Identification Number (PTIN), Federal
Employer Identification Number (FEIN), or Social
Security number. Check the box to indicate if Treasury
may discuss your return with your tax preparer.

Line-by-Line Instructions for Form 5120,
2020 City of Detroit Part-Year Resident Income Tax Return
Lines not listed are explained on the form. Lines 2 and 3: Print your full Social Security number(s).
If you do not meet the requirements for filing a return, but Line 5: Place an “X” in the box to identify your filing
Detroit tax was withheld or estimated tax paid, a return status. An individual who is married for federal purposes
must be filed to obtain a refund of tax withheld. must either file a joint return with her/his spouse or file
Line 1: Only married filers may file joint returns. You using the status married filing separately. If your status
must complete the address section of the City of Detroit is married filing separately (box c), print your spouse’s
return. If one or both of the taxpayers is deceased, write full name in the space provided and be sure to print his
“DECD” after the decedent’s last name. or her full Social Security number on line 3. If you filed

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your federal return as head of household or qualifying • Unemployment compensation, Welfare relief payments,
widow(er), file your city return as single. supplemental unemployment benefits (sub-pay).
Line 6: Enter your dates of residency in 2020. If you were • Worker’s compensation or similar payments for death,
a resident in the City of Detroit January 1, 2020 through injury or illness arising out of and in the course of an
December 31, 2020, file a City of Detroit Resident Income employee’s job.
Tax Return (Form 5118). • Interest on obligations of the United States, the states
Line 8: Enter the number that applies to you and your or subordinate units of government of the states.
spouse only for lines 8a-8c. Enter the number that applies • Military pay for members of the Armed Forces of the
to you, your spouse, and your dependents on lines 8d and United States and the National Guard.
8e, as of December 31, 2020. • Social Security income or benefits.
Line 8a: Enter “1” if you are single or married filing Line 10: Enter wages, salaries, commissions, etc. All
separately; “2” if you are married filing jointly. Do
wage income is taxable while a resident of the City of
not claim an exemption on line 8a if you are a taxpayer
Detroit. Only wage income earned inside the City of
eligible to be claimed as a dependent by another taxpayer.
Detroit is taxable while a nonresident. See instructions
Line 8b: You qualify for this exemption if you are 65 for the City of Detroit Nonresident Income Tax Return
years of age or older. This applies for you and/or your (Form 5119), to determine the amount of taxable wages.
spouse only. Do not include compensation received for service in the
Line 8c: You and/or your spouse qualify for this armed forces of the United States.
exemption if you are deaf, blind, hemiplegic, paraplegic,
Line 11: Enter taxable interest reported on U.S. Form
quadriplegic, or totally and permanently disabled.
1040 and received while a resident of the City of Detroit
You may claim as many as apply to you and/or your in Column A. Interest on obligations of the United States
spouse. is exempt.
• Deaf means the primary way you receive messages is Line 12: Report taxable dividends received while a
through a sense other than hearing (e.g., lip reading or resident of the City of Detroit in Column A.
sign language).
Line 13: Report taxable alimony received while a resident
• Blind means your better eye permanently has 20/200
of the City of Detroit in Column A. Generally, the person
vision or less with corrective lenses or your peripheral
receiving alimony will not have taxable alimony if the
field of vision is 20 degrees or less.
court order was issued after December 31, 2018.
• Totally and permanently disabled means disabled as
defined under Social Security Guidelines 42 USC 416. Line 14: Enter all business income earned while a
If you are age 66 or older, you may not claim an resident in Column A. Enter business income amount
exemption as totally and permanently disabled. earned from business located in the City of Detroit while
a nonresident in Column B. Business income does not
Line 9: Individuals who can be claimed as a dependent by
include income from S-Corporations. If business activity
someone else cannot claim an exemption for themselves.
Place an “X” in the box if someone else can claim you as a occurs both inside and outside the City of Detroit while a
dependent. If taxable income is less than $600, no tax is due nonresident, complete a City of Detroit Business Income
and the tax withheld will be refunded. If income exceeds Apportionment Schedule (Form 5327). Add the total from
that amount, the tax shall be computed on the full amount. Form(s) 5327, line 19, and enter on line 14, Column B.
For additional instruction on completing Form 5327, refer
PART 1: Income to instructions for Form 5119, “Part 5: Business Income
See instructions for Forms 5118 and 5119 regarding Apportionment.” You may complete as many schedules
the differences between income subject to tax for as needed. Do not file this form. Retain a copy for your
residents and nonresidents. records.
The following income is subject to tax: Line 15: Residents should generally report all gains
and losses in Column A. Nonresidents should report
• Compensation.
the gains and losses from the sale or exchange of real or
• Net profits of an unincorporated business, profession, tangible personal property located in the City of Detroit in
enterprise, undertaking or other activity. Column B. Include schedules from your federal income
• Dividends, interest, capital gains less capital losses, tax return to support line 15. Gains or losses on sale of
income from estates and trusts and net profits from intangible assets (i.e., stocks, bonds, etc.) are neither taxed
rental of real and tangible personal property. nor deductible by nonresidents on the City of Detroit return.
The following income is not subject to tax: Gain or loss on property purchased prior to July 1, 1962
• Gifts, inheritances and bequests. should be excluded. To determine the amount excluded,
• Pensions and annuities, including disability pensions. use one of the following methods:
(Pre-retirement distributions are taxable.) 1. The base may be the adjusted fair market value of the
• Proceeds from insurance (except that payments from a property on July 1, 1962, or
health and accident policy paid for by your employer 2. Divide the number of months the property has been
are taxable to the same extent as provided by the held since June 30, 1962 by the total number of months
Internal Revenue Code). the property was held and apply this fraction to the total
gain or loss as reported on your federal income tax return.

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Line 16: Residents should report any early distribution reimbursement or allowance has been included in total
from an Individual Retirement Account (IRA) received compensation reported.
before age 59 1/2. Documentation that the activity was authorized by your
Line 17: Residents should report any early distribution employer and verification of expenses may be required.
from a pension plan, annuity, or other retirement plan. Miscellaneous business expenses such as professional
Line 18: Enter the net profit or loss from royalties and dues, supplies, education and others not covered above
rentals of real and tangible personal property from U.S. are not deductible for City of Detroit tax purposes. Report
Schedule E received while a resident of the City of Detroit eligible expenses incurred while a resident in Column A
in Column A. Enter the net profit or loss from rental of and those incurred while a nonresident in Column B.
real and tangible property located in the City of Detroit Line 24: Moving expenses incurred by members of the
and received while a nonresident in Column B. Include Armed Forces on active duty pursuant to a military order
schedules from your federal income tax return to support and incident to a permanent change of station that qualify
line 18. under the Internal Revenue Code as a deduction on your
Line 19: Enter all partnership and trust income federal return may be deducted on your City of Detroit
included on your U.S. Form 1040, U.S Schedule E return. The City of Detroit deduction is limited to moving
and received while a resident in Column A. For the expenses in connection with new employment in the Detroit
period you were a nonresident, report your share of the area. Multiply eligible expenses by the ratio of Detroit
City of Detroit partnership income (or loss) on line 19 taxable income after the move to total income after the
Column B. If you are a shareholder in a tax-option move. Taxpayers may not subtract moving expenses for
corporation that has elected to file under Sub-Chapter S of moves outside the City of Detroit. Include U.S. Form 3903
the Internal Revenue Code, you are not required to report with your return.
a distribution, nor may you deduct your share of any loss Line 25: For nonresidents, compute the alimony
sustained by the corporation. deduction by dividing your City of Detroit income
Include a copy of your federal Schedule K-1 for your received while a nonresident by your federal Adjusted
share of partnership losses on City of Detroit activities Gross Income (before alimony deductions). Multiply that
and U.S. Form 8582. amount by the amount of alimony paid. The alimony
Line 20: Enter income reported as “Other Income” on deduction for payers only applies to those who have a
U.S. Form 1040, Schedule 1 and received while a resident court order issued before January 1, 2019.
in Column A, except for income from recoveries related Line 26: If applicable, residents should enter Renaissance
to federal itemized deductions from prior tax years. Zone deduction in Column A, and include Renaissance
Line 20 should include other City of Detroit income Zone approval letter.
subject to tax that is not reported elsewhere on this return. Line 27: Net profits received from a financial institution
or an insurance company should be included here.
PART 2: Subtractions from Income Enter net operating loss carryover. Operating losses are
NOTE: For the period a taxpayer was a resident, any carried forward. No carryback is allowed.
expense listed may be subtracted in full. For the period a PART 3: Income Tax Calculation
taxpayer was a nonresident, the subtraction is limited to
the share of total income earned in the City of Detroit. Line 30: Exemptions on line 8f are multiplied by $600.
The amount allowed for exemptions is prorated based on
Line 22: Enter the amount deducted on your federal
the number of months subject to each tax rate.
return for contributions to an Individual Retirement
Account (IRA) and/or a retirement account for the self Line 32: When a loss exists on line 31 (if line 31 is
employed (i.e., Keogh/SEP). Contributions made while a negative) in either Column A or B and there is income in
nonresident may be subtracted only to the extent income the other column, line 32 must be used to subtract the loss
was earned in the City of Detroit. from the income column to arrive at taxable income (or
loss) on line 33.
Line 23: Ordinary, necessary, reasonable and
unreimbursed expenses paid or incurred by an individual Example: A taxpayer reports $12,000 on line 29, column
in connection with the performance by an individual of A, and -$1,000 on line 29, column B. The taxpayer has
services as an employee may be deducted from gross 3 exemptions and was a Detroit resident for six months.
income in determining income subject to the tax to the The taxpayer would report $900 in each column of
extent the expenses are applicable to income taxable under line 30. Line 31 would have $11,100 in column A and
this ordinance. The expenses are limited to the following: -$1,900 in column B. Since column B has a loss, that
• Expenses of travel, meals and lodging while away from loss is transferred to column A on line 32. The taxpayer
home. would enter $1,900 in column A (the loss is entered as
a positive number). For line 33, column A is $9,200,
• Expenses incurred as an outside salesman who works
$11,100 - $1,900. The taxpayer would report $0 in Column B.
away from their employer’s place of business.
• Expenses of transportation. Line 33: If you can be claimed as a dependent by another
taxpayer and the sum of columns A and B for line 33 is
• Expenses under a reimbursement or other expense
less than $600, enter $0 on Line 34.
allowance arrangement with your employer, where the

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Line 34: Multiply line 33, Column A by 2.4 percent Line 41e: Add lines 41a through 41d and enter the total on
(0.024) and line 33, Column B by 1.2 percent (0.012). line 41e. This is the total balance due with your return.
PART 4: Credits and Payments If the balance due is less than $1, no payment is required,
but you must still file your return.
Line 36: Enter the amount of city income tax withheld
from a City of Detroit Withholding Tax Schedule See “Pay” address on page 3 of Form 5120. Make checks
(Form 5121), line 5. W-2 forms are no longer accepted. payable to “State of Michigan - Detroit.”
File Form 5121 and a City of Detroit Withholding Tax Line 44: Subtract line 43 from line 42. The City of
Continuation Schedule (Form 5253), when applicable. Detroit does not refund amounts less than $1. Mail your
The credit for withholding may be denied if you do not City of Detroit return to the “Refund or zero returns”
complete and include Form 5121. address on page 3 of Form 5120.

Use Form 5253 when you have more than eight W-2s PART 6: Amended Return
to list on Form 5121. Carry the total from column E on
Form 5253 and add it to the total on line 5 on Form 5121. Line 45: If you placed an “X” in the amended box on
Line 37: Enter total payments made on a 2020 City page 1, enter the reason for amending your return.
Estimated Individual Income Tax Voucher (Form 5123). IMPORTANT: You MUST place an “X” in the box on
Include the amount of your credit forward from the prior top of page 1 of the return and complete the AMENDED
year and payments made with extensions for 2020. RETURN WORKSHEET.
Line 38: Enter the amount of city income tax paid for you Include all payments made with the original City of
by a partnership from Form 5121, line 6. Detroit Income Tax return on line 37. If line 42 computes
Use Form 5253 when you have more than three to be an overpayment, it should be adjusted to reflect
partnerships to list on Form 5121. Carry the total from original refunds and credits as set forth on the previous
column C on Form 5253 and add it to the total on line 6 page.
on Form 5121.
Line 39: The credit only applies for tax paid on income
received while a resident. Enter tax paid to another City. AMENDED RETURN WORKSHEET
Note: The credit may not exceed 1.2 percent the income Line 1: Overpayment from
earned in the other city. Enter the name of the city to amended Form 5120, line 42 ............ $
which the tax was paid. Line 2: Refund from original
PART 5: Refund or Tax Due Form 5120, line 44 ........................... $
Line 41a: If line 35 is greater than line 40, subtract line Line 3: Amount credited to
40 from line 35. Enter the difference on line 41a. estimated tax from amended
Line 41b: You will owe interest for late payment of tax if Form 5120, line 43. ........................... $
you pay after the due date. The interest rate is 1 percent Line 4: Subtract lines 2 and 3 from
above the adjusted prime rate and is adjusted on January line 1. If greater than zero, enter
1 and July 1 of each year. Interest is charged from the amount to be refunded here and on
original due date of the return to the date the balance of amended Form 5120, line 44 ............ $
the tax is paid. The interest rate through June 30, 2021 is
4.25 percent annually (.0001164 daily rate). For interest Line 5: Subtract lines 2 and 3 from
rates after June 30, 2021 visit www.michigan.gov/citytax line 1. If less than zero, enter amount
or call 517-636-5829. Calculate your interest, if applicable, as tax due here and on Form 5120,
and enter on line 41b. line 41a ................................................ $
Line 41c: You will owe penalty for late payment of tax
if you pay after the due date. Penalty accrues monthly at
one percent of the tax due, and increases by an additional PART 7: Certification
one percent per month, or fraction thereof (e.g., penalty
Sign and date your tax return. If filing a joint return,
on a $500 tax due will be $30 if the tax is unpaid for six
both the filer and spouse must sign the return. If the tax
months). Calculate your penalty, if applicable, and enter
preparer is someone other than the taxpayer, he or she
on line 41c.
must enter the business name, address and telephone
Line 41d: Typically, if you owe more than $100, you number of the firm he or she represents and Preparer
are required to make estimated payments. You may owe Tax Identification Number (PTIN), Federal Employer
penalty and interest for underpayment, late payment, or Identification Number (FEIN), or Social Security number.
for failing to make estimated tax payments. Use the City Check the box to indicate if Treasury may discuss your
Underpayment of Estimated Income Tax (Form 5338)
return with your tax preparer.
to compute penalty and interest. If you do not file Form
5338, Treasury will compute your penalty and interest and
send you a bill. If you annualize your income, you must
complete and include Form 5338. Enter the penalty and
interest due from Form 5338, line 26.
13

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Instructions for Form 5121,
City of Detroit Withholding Tax Schedule - 2020
The City of Detroit Withholding Tax Schedule would complete Columns B – F based on the time worked
(Form 5121) is designed to report City of Detroit income as a nonresident only.
tax withholding and to apportion nonresident wages. Example: A taxpayer worked at the same job for the entire
Use a City of Detroit Withholding Tax Continuation year. The main job location was inside Detroit, but the
Schedule (Form 5253) and include with return when taxpayer worked outside Detroit an average of one day per
you have more than eight W-2s or more than three week. On August 1st, the taxpayer moved into Detroit.
partnerships to list on Form 5121. Carry the total from Box 1 of Form W-2 reports $42,000. The taxpayer would
column E on Form(s) 5253 and add it to the total on report $17,500 on line 10, Column A, of Form 5120 based
line 5 on Form 5121. Carry the total from column C on being a resident for 5 months. The taxpayer would
on Form(s) 5253 and add it to the total on line 6 on then report $42,000 - $17,500 = $24,500 in Column G,
Form 5121. Part 3 of the City Schedule W. Columns B through F
would be completed based on the taxpayer’s actual work
Include a completed Form 5121 with your City of Detroit
location while a nonresident.
income tax return.
If Form 5121 is not included when required, the Basic Guidelines for PART 3:
processing of your return will be delayed. Do not • Days Worked: Actual number of days you were on the
submit W-2 or 1099 forms with your return. Keep job. It does not include holidays, sick days, vacation
copies of your W-2 and 1099 forms with your tax days or other days not worked.
records for six years and have them available if • Hours may be substituted for days. However, tax
requested by the Department of Treasury. preparation software may require you to convert hours
Completing the Withholding Tables into days worked.
• Note: Drivers are considered working in the City of
Lines not listed are explained on the form.
Detroit while driving within city limits.
Complete Form 5121 using information from your W-2,
• If less than 100 percent of your wages are attributable
1099 forms, and any other documents that report City
to work inside the City of Detroit, please obtain a letter
of Detroit income tax withheld. If you need additional
from your employer to verify Columns B through E of
space, place an “X” in the box under line 6 and complete
Form 5121 and retain your work log. Treasury may
Form 5253.
request a copy of your work log and employer letter.
PART 1 Column D: Enter wages, tips, and other • Do not round percentages. Report percentages to the
compensation from which city income tax was withheld. second decimal place.
Also list any income reported on Form 1099 from which
city income tax was withheld.
PART 1 Column E: Enter income tax withheld on
compensation included in Column D. Also list any
withholding reported on Form 1099.
PART 2: Enter City of Detroit income tax withholding
paid on your behalf by a partnership. Include the
partnership’s name and federal identification number.
PART 3: Complete this section only if wages earned
while a nonresident were earned from employment that
was partly inside and partly outside the City of Detroit.
A resident of the City of Detroit should not complete Part
3. For wages earned by a nonresident working entirely
inside the City of Detroit, Part 3 is not required.
Part-year residents should only complete this section if
they have wages earned while a nonresident that were
earned both inside and outside the City of Detroit. If
a part-year resident worked at the same job as both a
resident and as a nonresident, Column G will not be
the full amount reported in Box 1 of Form W-2. The
taxpayer should report the full amount of wages earned
as a resident on Form 5120, line 10, Column A. If the
taxpayer also has wages earned within Detroit as a
nonresident, the amount reported in Column G should
be the difference between the amount from Form W-2,
Box 1, and the amount reported on Form 5120, line 10,
Column A. For that job, the part-year resident taxpayer
14

- 15 -

                                                                                                                                                  Michigan Department of Treasury - City Tax Administration 
                                                                                                                                                  5118 (Rev. 03-20) Page 1 of 2 
                                                                                                                                                                                                                                                                                                                                                                                                       Check here if you are
reasonIndicate                                                                                                                                    Issued2020 City of Detroit Resident Income Tax Return                                                                                                                                                                                                amending.                    authorityunder                                    of Public Act 284 of 1964, as amended. 
                                                                                                                                                                                                                                                                                                                                                                                                       on page 2.
                                                                                                                                                  Return is due April 15, 2021. 
                                                                                                                                                  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 RESIDENT. Return for the city of:                         City Code 
                                                                                                                                                                                                                                                                                                                                                                                                  DETROIT                 170 
                                                                                                                                                  5.        2020 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                                                                    Blind.....................................  c.    or 
                                                                                                                                                  6.        2020 DEPENDENT STATUS 
........................  d.                                                                                                                                CheckNumber                                                                                                                                                                                                                                                             thechildren of dependent                          yourboxor ifspouseyou      can be claimed as a 
                                                                                                                                                            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.        Adjusted Gross Income from your U.S. Forms 1040                                                                                                              or 1040NR  ............................................................. 9.                        00 

                                                                                                                                                  10.  Additions from line 29 ...................................................................................................................................  10.                                                                                                      00 

9 and 10..............................................................................................................................  11.       11.       Total. Add lines                                                                                                                                                                                                                                                00 

                                                                                                                                                  12.  Subtractions from line 37 ..............................................................................................................................  12.                                                                                                        00 

                                                                                                                                                  13.       Income subject to tax. Subtract line 12 from line 11.  If line 12 is greater than line 11, enter “0” ...............  13.                                                                                                                                       00 

                                                                                                                                                  14.       Exemption allowance. Multiply line 8f by $600  .........................................................................................  14.                                                                                                                   00 

                                                                                                                                                  15.       Taxable income. Subtract line 14 from line 13.  If line 14 is greater than line 13, enter “0”  ........................  15.                                                                                                                                    00 

                                                                                                                                                  16.       Tax. Multiply                     ...........................................................................................................  16.                                                                                                              00                                                        line 15 by 2.4% (0.024) 
                                                                                                                                                  PART 2: CREDITS AND PAYMENTS 
                                                                                                                                                  17.  Tax withheld from City Schedule W, line 5....................................................................................................  17.                                                                                                                   00 
                                                                                                                                                  18.  City estimated tax, extension payments and 2019 credit forward  ................................................................  18.                                                                                                                                00 
                                                                                                                                                  19.  Tax paid for you by a partnership from City Schedule W, line 6.  ..................................................................  19.                                                                                                                             00 
                                                                                                                                                  20.  Credit for income taxes paid to another city. City of: __________________________________________  20.                                                                                                                                                               00 
                                                                                                                                                  21.       Total Credits and Payments. Add lines 17 through 20.  .............................................................................  21.                                                                                                                        00 
                                                                                                                                                  PART 3: REFUND OR TAX DUE 

                                                                                                                                                  22a.      Tax Due. If line 16 is greater than line 21, subtract line 21 from line 16  ......................................................  22a.                                                                                                                        00 
                                                                                                                                                  22b.  Interest if applicable (see instructions)  .........................................................................................................  22b.                                                                                                          00 
                                                                                                                                                  22c.  Penalty if applicable (see instructions)  .........................................................................................................  22c.                                                                                                           00 
                                                                                                                                                  22d.  Underpaid estimate penalty and interest (see instructions)..........................................................................  22d.                                                                                                                          00 

                                                                                                                                                  22e.      Balance Due. Add lines 22a through 22d. .........................................................................                                                                           YOU OWE                                   22e.                      00 

                                                                                                                                                  + 0000 2020 101 01 27 2                                                                                                                                                   Continue on page 2. This form cannot be processed if page 2 is not completed and included.

- 16 -

                           2020 Form 5118, Page 2 of 2 
                           City of Detroit Resident Income Tax Return                        Filer’s Full Social Security Number 
                           23.       Overpayment. If line 21 is greater than line 16, subtract line 16 from line 21.  ............................................  23.                        00 
                           24.       Credit Forward. Amount of line 23 to be credited to your 2021 estimated tax for your 2021 tax return  .....  24.                                          00 

                           25.       Refund. Subtract line 24 from line 23.  ....................................................................................   REFUND 25.                 00 
                           PART 4: ADDITIONS TO INCOME (All entries must be positive numbers.) 

                           26.  Deductible part of self-employment tax.  .......................................................................................................  26.          00 

                           27.  Self-employment health insurance deduction...............................................................................................  27.                 00 
                           28.  Other additions. 
                                     Describe: ___________________________________________________________________________  28.                                                                00 

                           29.       Total Additions. Add lines 26 through 28.  Enter here and on line 10.  .......................................................  29.                       00 
                           PART 5: SUBTRACTIONS FROM INCOME (Included in AGI on line 9.  All entries must be positive numbers.) 

                           30.       IRA, pension, annuity or other retirement benefit distribution.......................................................................  30.                00 

                           31.       Taxable Social Security benefits ...................................................................................................................  31. 00 

                           32.  Interest on U.S. government obligations and gains on the sale of U.S. obligations (see instructions).  .......  32.                                            00 

                           33.  State and local income tax refunds.  .............................................................................................................  33.        00 

                           34.  Unemployment compensation. .....................................................................................................................  34.          00 

                           35.  Renaissance Zone deduction.  .....................................................................................................................  35.        00 
                           36.  Other subtractions. 
                                     Describe: ___________________________________________________________________________  36.                                                                00 

30 throughhere36.  Enter   37.       Total Subtractions. Add lines                                                                                                                             00                    and on line 12...................................................  37. 

                           PART 6: AMENDED RETURN 
                           38. Reason for amending: 

                           PART 7: CERTIFICATION 
                           Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2019, enter dates below.      Preparer Certification.  I declare under penalty of perjury that 
                           ENTER DATE OF DEATH ONLY. Example: 04-15-2020 (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 Mail                                               Michigan Department of Treasury, Lansing, MI  48956                                                  returns.    yourto:        return 
                           Pay amount on line 22e. 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 “2020 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 5118 available when you visit www.michigan.gov/citytax. 

                           + 0000 2020 101 02 27 1

- 17 -

                                                                                                                                                Michigan Department of Treasury - City Tax Administration 
                                                                                                                                                5119 (Rev. 07-20) Page 1 of 3 
                                                                                                                                                                                                                                                                                                                   Check here if you are
reason onList                                                                                                                                   2020IssuedCity of Detroit Nonresident Income Tax Return                                                                                                            amending.               authorityunder                                    of Public Act 284 of 1964, as amended. 
                                                                                                                                                                                                                                                                                                                   page 3.
                                                                                                                                                Return is due April 15, 2021. 
                                                                                                                                                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.        2020 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                                                                                     Blind.....................................  c.    or 
                                                                                                                                                6.        2020 DEPENDENT STATUS 
.........................  d.                                                                                                                                 CheckNumber                                                                                                                                                                  thechildren of dependent                          yourboxor ifspouseyou      can be claimed as a 
                                                                                                                                                              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 

9 through 13. ......................................................................................................................  14.       14.       Total. Add lines                                                                                                                                                              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 2020 102 01 27 1                                   Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included.

- 18 -

                          2020 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 2019 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 2021 estimated tax for your 2021 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 

28 throughhere33. Enter   34.       Total Subtractions. Add lines                                                                                                                                          00  and on line 15. ...................................................  34. 

                          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 2020 102 02 27 0                                                Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included.

- 19 -

                                                                                                                                                                                         2020 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 byA has3 if column an amountzero on37, 38, andA is39. If column            greatereach ofthan           lines     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   
A................................................................................................................................................................................              column                                                                                                                                                              % 

                                                                                                                                                                                         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, 2019, enter dates below.      Preparer Certification.  I declare under penalty of perjury that 
                                                                                                                                                                                         ENTER DATE OF DEATH ONLY. Example: 04-15-2020 (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 Mail                                               Michigan Department of Treasury, Lansing, MI  48956                                                        returns.    yourto:        return 
                                                                                                                                                                                         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 “2020 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 2020 102 03 27 9

- 20 -

No text to extract.

- 21 -

                                                                             Michigan Department of Treasury  - City Tax Administration 
                                                                             5120 (Rev. 03-20) Page 1 of 3 
                                                                                                                                                                                                                          Check here if you are
reason onList                                                                2020IssuedCity of Detroit Part-Year Resident Income Tax Return                                                                               amending.                                                                                             authorityunder                            of Public Act 284 of 1964, as amended. 
                                                                                                                                                                                                                          page 3.
                                                                             Return is due April 15, 2021. 
                                                                             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 RESIDENT. Return for the city of:                                      City Code 
                                                                                                                                                                                                                     DETROIT                                                           170 
                                                                             5.        2020 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                                                   c.                            Blind...................................                                 or 
                                                                             6.        PART-YEAR RESIDENCY PERIOD. Enter dates of residency in  2020. 
....................... 04-15-2020) asdates                                            (Enter                                                                                                     Number                                                           d.                            children                       ofMM-DD-YYYY, Example           dependent 
                                                                                                                      FILER                              SPOUSE 
                                                                                                                                                                                                  Number                                                           e.                                                           of other dependents.......................... 
                                                                                                                            2020                                 2020
                                                                             FROM:                                                                                                                TOTAL EXEMPTIONS.   Add lines 8a 
                                                                                                                                                                                                  through 8e.  ......................................................  f. 
                                                                                                                            2020                                 2020
                                                                               TO: 
                                                                             7a.  Filer’s date of birth (MM-DD-YYYY)                              7b.  Spouse’s date of birth (MM-DD-YYYY)     9. 2020 DEPENDENT STATUS 
                                                                                                                                                                                                        Check the box if you or your spouse can be claimed 
                                                                                                                                                                                                        as a dependent on another person’s tax return. 
                                                                                                                                                                                                        Column A:                   Column B: 
                                                                                                                                                                                                  Taxable Resident                  Taxable Nonresident 
                                                                             PART 1: INCOME                                                                                                             Income                      Income

                                                                             10.  Wages, salaries, tips, etc. (see instructions).  ........................................  10.                                     00                                                                00 

                                                                             11.  Taxable interest  .....................................................................................  11.                       00 
                                                                                                                                                                                                                          XXXXXX 
                                                                             12.  Ordinary dividends.................................................................................  12.                           00 
                                                                                                                                                                                                                          XXXXXX 
                                                                             13.  Alimony received  ...................................................................................  13.                         00 
                                                                                                                                                                                                                          XXXXXX 
                                                                             14.       Net profit or (loss). Include a copy of U.S. Schedule C or Schedule F   ..  14.                                               00                                                                00 
                                                                             15.  Gain or (loss) on sale or exchange of real, tangible or intangible 
                                                                                       property..................................................................................................                    00                                                                00                                   15. 

                                                                             16.  Early distribution of IRA. ........................................................................  16.                           00 
                                                                                                                                                                                                                          XXXXXX 
                                                                             17.  Early distribution of pensions and annuities.  .........................................  17.                                      00 
                                                                                                                                                                                                                          XXXXXX 
                                                                             18.       Rental real estate and royalties. Include a copy of U.S. Schedule E.  .                        18.                            00                                                                00 

                                                                             19.  Partnerships and trusts........................................................................     19.                            00                                                                00 
                                                                             20.  Other income. 
                                                                                       Describe: _______________________________________________  20.                                                                00 
                                                                                                                                                                                                                          XXXXXX 
10 through 20. ..................................................  21.       21.       SUBTOTAL. Add lines                                                                                                           00                                                                00 

                                                                             + 0000 2020 103 01 27 0                                                     Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included.

- 22 -

2020 Form 5120, Page 2 of 3 
City of Detroit Part-Year Resident Income Tax Return Filer’s Full Social Security Number 

                                                                                                               Column A:                                        Column B: 
PART 2: SUBTRACTIONS FROM INCOME                                                                               Taxable Resident                                 Taxable Nonresident 
(All entries must be positive numbers.)                                                                                Income                                   Income 
22.  Self-employed SEP, SIMPLE, IRA, and qualified plans. Include a copy 
     of page 1 of U.S. 1040 (see                                                                                                00                                                  00                                                                                                                      .............................................  22.                              instructions). 

23.  Employee business expenses (see instructions)...................................  23.                                      00                                                  00 
24.  Work-related moving expenses for active duty military  
     (see                                                                                                                       00                                                  00               ...................................................................................  24.                                                                                 instructions) 

25.  Alimony paid. Do not include child support (see instructions).  .............                25.                           00                                                  00 

26.  Renaissance Zone deduction.   .............................................................. 26.                           00 
                                                                                                                                                                XXXXXX 
27.  Other subtractions (see instructions). 
     Describe: _______________________________________________  27.                                                             00                                                  00 

28.  Total Subtractions. Add lines 22 through 27.  ......................................  28.                                  00                                                  00 

PART 3: INCOME TAX CALCULATION 

29.  Total income after subtractions. Subtract line 28 from line 21. ..............  29.                                        00                                                  00 

30.  Exemption allowance (see instructions). ............................................  30.                                  00                                                  00 

31.  Net income.  Subtract line 30 from line 29.  ..........................................  31.                               00                                                  00 

32.  Losses transferred between columns A and B (see instructions). .........  32.                                              00                                                  00 
33.  Taxable income.  Subtract line 32 from line 31. If line 32 is greater 
     than line 31, enter “0”.  ..........................................................................  33.                  00                                                  00 
34.  Tax. Multiply line 33 column A by 2.4% (0.024) and enter in column A. 
     Multiply line 33 column B by 1.2% (0.012) and enter in column B.  ......  34.                                              00                                                  00 

35.  Combined Total Income Tax.  Add line 34 columns A and B.  ....................................................................  35.                                            00 

PART 4: CREDITS AND PAYMENTS 

36.  Tax withheld from City Schedule W, line 5....................................................................................................  36.                             00 

37.  City estimated tax, extension payments and 2019 credit forward  ................................................................  37.                                          00 

38.  Tax paid for you by a partnership from City Schedule W, line 6  ...................................................................  38.                                       00 
39.  Credit for income taxes paid to another city while a resident taxpayer. 
     City of: _____________________________________________________________________________  39.                                                                                    00 

40.  Total Credits and Payments. Add lines 36 through 39.  .............................................................................  40.                                       00 

PART 5: REFUND OR TAX DUE 

41a. Tax Due. If line 35 is greater than line 40, subtract line 40 from line 35.  ...................................................  41a.                                         00 

41b.  Interest if applicable (see instructions)  ......................................................................................................... 41b.                     00 
41c.  Penalty if applicable (see instructions)  .........................................................................................................  41c.                     00 
41d. Underpaid estimate penalty and interest (see instructions).......................................................................... 41d. 

41e. Balance Due. Add lines 41a through 41d. ......................................................................... YOU OWE  41e.                                                00 

+ 0000 2020 103 02 27 9                              Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included.

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    2020 Form 5120, Page 3 of 3 
    City of Detroit Part-Year Resident Income Tax Return              Filer’s Full Social Security Number 

    42.   Overpayment. If line 40 is greater than line 35, subtract line 35 from line 40.  ............................................  42.               00 

    43.   Credit Forward. Amount of line 42 to be credited to your 2021 estimated tax for your 2021 tax return  .....  43.                                 00 

    44.   Refund. Subtract line 43 from line 42.  .....................................................................................   REFUND 44.       00 

    PART 6: AMENDED RETURN 
    45. Reason for amending: 

    PART 7: CERTIFICATION 
    Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2019, enter dates below.      Preparer Certification.  I declare under penalty of perjury that 
    ENTER DATE OF DEATH ONLY. Example: 04-15-2020 (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 Mail                                               Michigan Department of Treasury, Lansing, MI  48956                                                 returns.    yourto:        return 
    Pay amount on line 41e. 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 “2020 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 5120 available when you visit www.michigan.gov/citytax. 

    + 0000 2020 103 03 27 8

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                                                             Michigan Department of Treasury - City Tax Administration 
                                                             5121 (Rev. 04-20) Page 1 of 2                                                                                                                      City Schedule W

                                                             City of Detroit Withholding Tax Schedule - 2020 
                                                             Issued under authority of Public Act 284 of 1964, as amended. 
                                                             Type or print in blue or black ink.  
in 2020, you withheld tax Taxincome Schedulehad city         INSTRUCTIONS: If you                                                                            must complete a Withholding                                                               claimSchedule(City                             theW) to 
                                                             withholding on your City Income Tax Return. Do not attach your W-2s. Include your completed City Schedule W with Form 5118, Form 5119, or 
                                                             Form 5120. If you need additional space, complete the City of Detroit Withholding Tax Continuation Schedule (Form 5253). 
                                                             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) 
                                                             4. Return for the city of:                                                                                          City Code 
                                                                              DETROIT                                                                                            170 

                                                             PART 1: CITY TAX WITHHELD 
federalA                                                                     B —                        Employer’s                                       C                       D —      Wages,E                                                                                                     andtips                                   other 
                                                             Enter “X” for:                             identification number                                                            compensation from      City income tax withheld 
38-1234567) nameBoxFiler orSpouse                                             (Example:                                                  Employer’s                              Boxfrom                                                               19 of1 ofW-2                                                                                           W-2 (see instructions) 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

                                                                                                                                                                                                            00                           00 

here5.Total                                                        City Tax Withheld.                                Enter                                                                 or                                            00                          5118, line5119, line5120, lineForm                   17, Form         and20   Form 36.       carry to 

                                                             PART 2: CITY TAX PAID FOR YOU BY  A PARTNERSHIP 
                                                                                                                           A                                                               B                    C 
                                                                                                                     Name of Partnership                                      Federal Identification Number     Tax Paid 

                                                                                                                                                                                                                                         00 

                                                                                                                                                                                                                                         00 

                                                                                                                                                                                                                                         00 

here6. Total.Enter                                                                                                                                                            or               ................                          00               5118, line5119, line5120, lineForm             19, Form                          and22   Form 38.       carry to 

                                                                                                        Check this box and complete the City of Detroit Withholding Tax Continuation Schedule (Form 5253) if you 
                                                                                                        have more than eight W-2s to report or had tax paid on your behalf by more than three partnerships. 
                                                             NOTE: 
                                                               • All wage income earned by residents is subject to tax. Residents should not complete Part 3 on page 2. 
                                                               • Nonresidents who performed work both within and outside the city listed on line 4 should complete Part 3 on page 2. 

                                                             + 0000 2020 104 01 27 9                                                                                                                            Continue on page 2.

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      2020 Form 5121, Page 2 of 2 
      City of Detroit Withholding Tax Schedule                             Filer’s Full Social Security Number 

                                                                           NONRESIDENTS ONLY 

      PART 3: WAGE ALLOCATION FOR NONRESIDENTS 
      Part 3 applies only to Nonresidents computing wages earned in Detroit. Do not complete Part 3 if all of your work is performed in Detroit 
      because all wages are subject to tax. See instructions for additional information and definition of “days worked”. 
      Residents do not complete Part 3 because all wages are subject to tax. 
         A separate computation must be made for each W-2. If both filer and spouse have income subject to allocation, figure them separately. 
      Include only wages allocated to Detroit in column H below on Form 5119, line 9 or Form 5120, line 10, column B. If you need additional 
      space, include a City of Detroit Withholding Tax Continuation Schedule (Form 5253). 
                  A                    B     C                D            E              F                      G                        H 
                                   Number of Number of      Actual number 
                                   days paid vacation days, of days worked Actual         Percentage of 
                           (5 day week x     holidays, and  everywhere.    number of      days worked in         Total wages shown on W-2 Wages earned in Detroit. 
      Enter “X” for:               52 weeks  other days not Subtract       days worked in Detroit.               (City Schedule W)        Multiply G by percentage 
      Filer orSpouse       = 260 days)       worked.        C from B.      Detroit        Divide E by D.         (seein F.                                         instructions) 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

                                                                                                               %                   00       00 
                           If column B is not 260 days, enter explanation. 

      NOTE: If your City of Detroit allocation is less than 100 percent, please obtain a letter from your employer to verify columns B through E 
      of Form 5121 and retain your work log. Treasury may request a copy of your work log and employer letter. 

      + 0000 2020 104 02 27 8

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                                                          Michigan Department of Treasury - City Tax Administration 
                                                          5253 (Rev. 03-20) Page 1 of 2                                                                                                                                           City Schedule W 
                                                                                                                                                                                                                                       Continuation 
                                                          City of Detroit Withholding Tax Continuation Schedule - 2020 
                                                          Issued under authority of Public Act 284 of 1964, as amended. 
                                                          Type or print in blue or black ink.  
                                                          INSTRUCTIONS: Complete this form if you have more than eight (8) withholding statements or more than three (3) partnerships to list. 
                                                          This is a continuation of the City of Detroit  Withholding Tax Schedule (Form 5121). 

                                                                                  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) 
                                                                                  4. Return for the city of:                                                                                     City Code 
                                                                                                      DETROIT                                                                                    170 

                                                          PART 1: CITY TAX WITHHELD (List all additional withholding). 
federalA                                                                                              B —                       Employer’s                                                   C   D —                    Wages,E                                                        andtips other 
withheld tax income from “X” for:                         Enter                                                                 identification number                                                compensation                 City 
38-1234567) nameBoxFiler orSpouse                                                                     (Example:                                                              Employer’s          Boxfrom                                                                            19 of1 ofW-2     W-2 (see instructions) 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 

                                                                                                                                                                                                                               00               00 
                                                                                   
                                                                                  PART 2: CITY TAX PAID FOR YOU BY  A PARTNERSHIP 
                                                                                                                                                                 A                                                      B              C 
                                                                                                                                             Name of Partnership                                 Federal Identification Number         Tax Paid 

                                                                                                                                                                                                                                                00 

                                                                                                                                                                                                                                                00 

                                                                                                                                                                                                                                                00 

                                                          + 0000 2020 111 01 27 0

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                                                                               2020 Form 5253, Page 2 of 2 
                                                                               City of Detroit Withholding Tax Continuation Schedule                                   Filer’s Full Social Security Number 

                                                                                                                                                                     NONRESIDENTS ONLY 
                                                   PART 3: WAGE ALLOCATION FOR NONRESIDENTS 
                                                   Part 3 applies only to Nonresidents computing wages earned in Detroit. Do not complete Part 3 if all of your work is performed in Detroit. 
                                                   See instructions for additional information and definition of “days worked”. Residents                                                                                 do not complete Part 3 because all wages are 
                                                   subject to tax. 
                                                                                  A separate computation must be made for each W-2. If both filer and spouse have income subject to allocation, figure them separately. 
                                                   Include only wages allocated to Detroit in column H below on Form 5119, line 9 or Form 5120, line 10, column B. If you need additional 
                                                   space, include another Form 5253. 

                                                                                  A                                    B                    C                D                            E         F                                G                                H 
                                                                                                                   Number of                Number of      Actual number 
                                                                                                                   days paid                vacation days, of days worked                 Actual    Percentage of 
                                                                                                           (5 day week x                    holidays, and  everywhere.                    number of days worked in        Total wages shown on W-2 Wages earned in Detroit. 
in worked not Schedule“X” for:                     Enter                                                           52 weeks                 otherSubtract                 days                      Detroit.              (City                    Multiply G by percentage         days W) 
                                                   Filer orSpouse                                          = 260 days)                      worked.        C from B.                      Detroit   Divide E by D.                   (seein F.                                              instructions) 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                                                                                                                                                                                        %               00                                       00 
                                                                                                           If column B is not 260 days, enter explanation. 

                                                   + 0000 2020 111 02 27 9

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Michigan Department of Treasury - City Tax Administration
5327 (Rev. 03-20)

2020 City of Detroit Business Income Apportionment Schedule
Issued under authority of Public Act 284 of 1964, as amended.

INSTRUCTIONS: Complete this form if you have income from more than one business to apportion on Form 5119. Or, complete this
form if you are filing Form 5120 and business activity occurs both inside and outside the City of Detroit while a nonresident.
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)

4. Name of Business Entity 5. Federal Employer Identification No. (FEIN)

6. City return for the city of: City Code
DETROIT 170

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

12. TOTAL: Add lines 9, 10 and 11, column C. . ......................................................................................................................... %
13. Average. Divide line 12 by 3. If any of lines 9, 10, or 11 are not used anywhere, divide line 12 by the number of factors
actually used. If all business was conducted in the city listed on line 6, enter 100%. .......................................................... %

14. Net profit or (loss) from U.S. Schedule C or Schedule F .............................................................................. 14. 00

15. Multiply line 13 by line 14 ............................................................................................................................. 15. 00

16. Applicable 00 portionoperatingcarryover........................................................................................ loss of net 16.

17. Applicable part of self-employment retirement deduction............................................................................. 17. 00

16 and 17...................................................................................................................................... 18. 18. Add lines 00
19. Subtract line 18 from line 15 and enter here. For Form 5119: Total the amounts from Form(s) 5327, line
19, and Form 5119, line 47, and enter on Form 5119, line 10. For Form 5120: Total the amounts from
Form(s) 5327, line 19, and enter on Form 5120, line 14, Column B. .. ........................................................ 19. 00

NOTE: Do not file. Retain a copy for your records.

+ 0000 2020 122 01 27 7

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                                                                                      Index
City Individual Income Tax                                 Page                        Forms and Worksheets                                     Page
Additions to income (Form 5118) .................................. 6                   Forms
Amending ...................................................... 3, 6, 10, 13           5118, City of Detroit Resident Income Tax Return ... 15-16
Blind exemption .................................................... 5, 7, 11          5119, City of Detroit Nonresident Income
Business income apportionment ............................... 9, 11                    Tax Return ..................................................................17-19
Deaf exemption ..................................................... 5, 7, 11          5120, City of Detroit Part-Year Resident Income
Deceased ........................................................................ 3    Tax Return ................................................................. 21-23
Disabled exemption ............................................... 5, 7, 11            5121, City of Detroit Withholding Tax Schedule ....... 25-26
Due date ......................................................................... 2   5253, City of Detroit Withholding Tax
Electronic filing .................................................... 1, 2, 32        Continuation Schedule .............................................. 27-28
Estates ............................................................................ 3 5327, City of Detroit Business Income
Estimated payments ....................................................... 2           Apportionment Schedule ................................................ 29
Extensions ...................................................................... 3
Filing requirements ........................................................ 3         Worksheets
Income subject to tax  ........................................... 5, 7, 11
                                                                                       Amended Return Worksheet for Form 5118 .................... 7
Income not subject to tax  .....................................       5, 8, 11
                                                                                       Amended Return Worksheet for Form 5119 .................. 10
Interest ........................................................................... 2
                                                                                       Amended Return Worksheet for Form 5120 .................  13
Line-by-line instructions ............................................... 4
Military pay ..........................................................5, 8, 11        Miscellaneous                                                    Page
Net operating losses ............................................6, 10, 12             Self Service Options ........................................................ 2
Penalty............................................................................ 2  Contact Information ......................................................... 2
Pensions and annuities ..........................................      5, 8, 11        Where to Get Forms ............................................... 2, 3, 32 
Renaissance zone ........................................................... 4
Residency ....................................................................... 3
Rounding numbers ......................................................... 4
Social Security income .........................................       5, 8, 11
Subtractions from income .....................................         6, 9, 12
Trusts ............................................................................. 3

                                                                                                                                                                         31

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      CITY OF DETROIT FILING INFORMATION

In an effort to provide improved taxpayer service and efficiency, the Michigan Department of 
Treasury began processing the City of Detroit Individual Income Tax returns beginning with 
the 2015 tax year.

The transition is part of Detroit’s post-bankruptcy management plan and affects any taxpayer 
subject to Detroit City income tax.

City taxpayers are able to e-file their Detroit return with or without their State of Michigan 
Individual Income Tax return. In addition, taxpayers now have access to Treasury’s online 
services to check the status of their return.

Important Information 

Filing due date for the 2020 Tax Year: April 15, 2021 

If you owe tax, mail your return to: 
Michigan Department of Treasury 
Lansing, MI 48929

Mail refund or zero-due returns to: 
Michigan Department of Treasury 
Lansing, MI 48956

Visit www.michigan.gov/citytax  for additional information.

To speak directly to a Customer Service Representative call 517-636-5829.

Tax Forms

All 2020 City of Detroit Tax Forms can be found at www.michigan.gov/citytax

Forms with instructions are also available at Detroit City Hall. 

                                                                                               5313 (07-20)

PDF file checksum: 1185123658

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