City of Detroit CITY OF DETROIT 2019 - Michigan · File a City Estimated Individual Income Tax Voucher (Form 5123) by April 15, 2020 and pay at elast one-fourth (¼) of the estimated

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E-filingyourreturniseasy,fast,andsecure!

Checkthestatusofyourreturnon-lineatwww.michigan.gov/citytax. Pleaseallow14daysbeforecheckingthestatusofyoure-filedreturn.

Taxpreparerswhocomplete11ormoreIndividualIncomeTaxreturnsarerequiredtoe-filealleligiblereturnssupportedbytheirsoftware.

VisittheCityTaxAdministration’sWebsiteatwww.michigan.gov/citytax orTreasury’sWebsiteatwww.MIfastfile.orgforalistofe-fileresources,howtofindane-fileprovider,andmoreinformationonfreee-fileservices.

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

IndividualIncome Tax Returns

FORMS AND INSTRUCTIONS

FILING DUE DATE: APRIL 15, 2020

W W W. M I C H I G A N . G OV/C I T Y TA X

W W W. M I FA S T F I L E .O R G

City of Detroit

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General Information for2019 City of Detroit Income Tax Returns

Due Date. Your 2019 City of Detroit income tax return is due April 15, 2020. Choose e-file Instead of Paper Returns. Get Your Refund Fast! E-filing eliminates many of the errorsthat lengthenprocessingtimes.E-filereturnsareusuallyprocessed within 14 days. Tax preparers who complete11ormoreindividual incometaxreturnsarerequiredtoe-filealleligiblereturns.Visitwww.MIfastfile.orgforalistofe-fileresources,howtofindane-fileprovider,andmore information on free e-file services.When e-filing,do not mail a paper copy of your return or supportingschedules.Self Service OptionsVisitoursecurewebsiteatwww.michigan.gov/citytaxtocheck the statusofyour return.This service is available24hoursaday,sevendaysaweek.IMPORTANT: To obtain information about youraccount using the Internet you will need the followinginformationfromyourCityreturn:• Social Security Number (SSN) of the primary filer (thefilerlistedfirstonthereturn).

• Adjustedgrossincome(AGI)orwages.• Filing status (single, married filing jointly, marriedfilingseparately).

• Form number of return filed (Form 5118, 5119, or5120).

• Taxyearofthereturn.• City(Detroit).Forms, instructions, and additional information is alsoavailablebyvisitingwww.michigan.gov/citytax.Return Mailing Address. City of Detroit income taxforms must be mailed to the address listed on eachparticulartaxform,ifnotchoosingtoe-file.Taxpayer Assistance. Free voluntary preparationassistance is available for certain taxpayers. Visit www.michigan.gov/citytaxformoreinformation.Estimated PaymentsYou must make estimated income tax payments if youexpect to owemore than $100 when you file your CityIncomeTaxReturn.File a City Estimated Individual Income Tax Voucher (Form 5123) by April 15, 2020 and pay at least one-fourth(¼)oftheestimatedtax.Theremainingestimatedtax is due in three equal payments on June 15, 2020; September 15, 2020 and January 15, 2021. Adjust theremainingquarterlypaymentsifyourincomeincreasesordecreasesduringtheyear.Visit www.michigan.gov/citytax to obtain Form 5123.Do not use estimate vouchers intended for anothertaxpayer. If you havemade estimated tax payments anddonotowemoretaxfortheyear,youstillmustfileataxreturn.

Make your check payable to “State of Michigan- Detroit”. Print the last four digits of your Social Security numberand“2020 City Estimate”onthefrontofyourcheck.Mail your payment to: Michigan Department of Treasury P.O. Box 30738 Lansing, MI 48909Failure to make payments or underpayment of estimated payments. If you fail to make requiredestimatedpayments,paylate,orunderpayinanyquarter,Treasury may charge penalty and interest. Penalty is25 percent of the tax due for failing tomake estimatedpayments or 10 percent for failing to pay enoughestimated payments or making estimated paymentslate. Interest is one percent above the prime rate and iscomputed monthly. The rate is adjusted on July 1 andJanuary1.NOTE: All 2015 estimated payment questionsshould be directed to the City of Detroit. Visit www.detroitmi.gov/How-Do-I/File income tax sectionforadditionalinformation. Penalty and InterestIf you pay late, you must add penalty and interest to the amount due.The interest rate is 1 percent above the adjusted primerate and is adjusted on January 1 and July 1 of eachyear. Interest is charged from the original due date ofthe return to the date the balance of the tax is paid.The interest rate through June 30, 2020 is 6.40 percentannually (.0001749) daily rate). For interest rates afterJune 30, 2020 visit www.michigan.gov/citytax or call 517-636-5829.The initial penalty is 1 percent of tax due. Penaltyincreasesbyanadditional1percentpermonthorfractionthereof,toamaximumof25percentforfailuretopay;Anyoneofthefollowingpenaltiesmayalsoapplytotheunpaidtax:• 10percentfornegligence;• 25percentforintentionaldisregardofthelaw.Contact InformationCity Income Tax Administration Telephone Number 517-636-5829.Customer service representatives are available from8a.m.to4:45p.m.,MondaythroughFriday.Assistance isavailableusingTTY through theMichiganRelay Service by calling 711. Printed material in analternateformatmaybeobtainedbycalling517-636-5829.Forms, instructions, and additional information isavailableatwww.michigan.gov/citytax.

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Important Reminders• Missing pages. ManyCityofDetroitincometaxformsandsupportingschedulesaremultiple-pageforms.AllpagesmustbecompletedandsubmittedforTreasurytoprocessthereturn.

• Using correct tax year forms. Appropriate tax yearformsmustbefiled(e.g.,donotusea2018formtofileyour2019return).

• Missing, incomplete, or applied for Social Security number. If you don’t have a Social Security number(SSN)oranIndividualTaxpayerIdentificationNumber(ITIN),applyforonethroughtheIRS.Do notfileyourCity of Detroit income tax return until you havereceivedyourSSNorITIN.

Who Must File a Return Fileareturnifyouowetax,areduearefund,oryourAGI(Resident Return) or Wages (Part-Year or NonresidentReturn)exceedsyourexemptionallowance.CityresidentsshouldalsofileaCityreturnifyoufileafederalreturn,even if you do not owe City tax. This will eliminateunnecessarycorrespondencefromTreasury.Important: If your AGI (Resident Return) or Wages(Part-Year or Nonresident Return) are less than yourpersonal exemption allowance and City income taxwaswithheld from your earnings, you must file a return toclaimarefundofthetaxwithheld.Residency and Determining Which Form You Must FileYou only have one residency status, and that statusdetermineswhichformyouwillfile.If you lived inside the City of Detroit for all of 2019 (January through December), you are a resident ofDetroit.FileaCity of Detroit Resident Income Tax Return (Form5118).If you lived outside the City of Detroit for all of 2019 (January through December), you are a nonresident ofDetroit. File a City of Detroit Nonresident Income Tax Return (Form5119) if you earned income in theCity ofDetroit.If you lived in the City of Detroit less than a fullyear (anytime between January and December),you are a part-year resident. File a City of Detroit Part-Year Resident Income Tax Return (Form5120).Forms and instructions are available on theMichigan Department of Treasury’s City Income TaxAdministrationWebsiteatwww.michigan.gov/citytax.Married Persons — Joint or Separate Individuals considered married for federal tax purposesmayfileeitherajointreturnorseparatereturns.Whenafilerandspousehaveadifferentresidencystatus,theyshouldfilemarriedfilingseparatelywitheachspouseusingtheappropriateform.If you were married, separated or divorced during 2019and had a different residency status from that of yourspouse,eitherfileseparatereturnsorfileoneForm5120.

Deceased Taxpayers A personal representative for the estate of a taxpayerwho died in 2019 (or 2020 before filing a 2019 Cityincome tax return)must file if the taxpayer owes taxoris due a refund. A full-year exemption is allowed for adeceasedtaxpayeronthe2019CityIncomeTaxReturn.Use the decedent’s Social Security number and your address. If the taxpayer died after December 31, 2018,enterthedateofdeathinthe“DeceasedTaxpayer”boxintheCertificationsectionoftheCityIncomeTaxReturn.If filing as a personal representative or claimant andyouareclaimingarefundforasingledeceasedtaxpayer,you must include a U.S. Form 1310 or Michigan Claim for Refund Due a Deceased Taxpayer (MI-1310). Enterthe decedent’s name in the Filer’s Name lines and therepresentative’s or claimant’s name, title, and address intheHomeAddressline.Thesurviving spouse is consideredmarried for theyearin which the deceased spouse died and may file a jointreturn for that year.Write your name and the decedent’sname and both Social Security numbers on the return.Write “DECD” after the decedent’s last name.Youmustreport the decedent’s income if the income is subjectto City of Detroit income tax. Sign the return. In thedeceased’s signature line, write “Filing as survivingspouse.” If the taxpayer died after December 31, 2018,enterthedateofdeathinthe“DeceasedTaxpayer”boxintheCertificationsectionoftheCityIncomeTaxReturn.If filing as apersonal representative or claimant of adeceased taxpayer(s) fora jointly filed return,you must include a U.S. Form 1310 or Michigan Claim for a Refund Due a Deceased Taxpayer (MI-1310).Enter thenamesofthedeceasedpersonsintheFiler’sandSpouse’sName lines and the representative’s or claimant’s name,title,andaddressintheHomeAddressline.Estates and Trusts (Forms 5118 and 5120 only) EstatesandtrustswithaDetroittaxableincomewhoarerequired to file a U.S. Income Tax Return for EstatesandTrusts, Form 1041,must file a 2019 City of Detroit Income Tax – Estates and Trusts (Form5462)availableatwww.michigan.gov/citytax. Extensions To requestmore time to file your 2019City income taxreturn, complete aCITY Income Tax Return Application for Extension of Time to File (Form5209)bytheoriginalduedate(April15,2020forthe2019taxyear)andsubmittotheMichiganDepartmentofTreasury.Thisextension,if approved, will be granted for a period not to exceedsixmonths.A copy of the federal extensionwill not beacceptedinplaceofform5209.Note:An extension of time to file isNOT an extensionoftimetopaytherequiredtax.TaxisduebytheoriginalduedateofApril15th.Amended Returns Foramendedreturns,placean“X”intheboxonthetopof page 1 and complete Part 6: AMENDED RETURN.There is no specific form used to file an amendedCityreturn. To amend your original return, select the formtype you originally filed for which you are amending.

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Include any documents necessary to support the reasonforamendingyourreturn.AnamendedCityofDetroitincometaxreturnisrequiredforanyyearthatadeterminationismadebytheInternalRevenue Service that affects your City of Detroit taxliability.Thisreturnisduewithin90daysfromthedateof the InternalRevenueService’s final determination. Ifyou file an amended federal tax return that affects yourCityofDetroittaxliability,youmustfileanamendedcityincometaxreturn.An amended income tax return is also used tocorrect errors on previous City of Detroit returns.The statute of limitations to file an amended returnis four years from the due date of the return. Visit www.detroitmi.gov/How-Do-I/File/Income-Tax-Forms foramendedreturnsfortaxyearspriorto2015.Renaissance Zone (Forms 5118 and 5120 only) Certainareas in theCityofDetroithavebeendesignatedRenaissance Zones by the State of Michigan. Certainincomeofqualifiedresidentsandbusinessesinthoseareasis not taxable. Contact the City of Detroit RenaissanceZoneManagerat313-224-3315todetermineifyouareinaRenaissanceZoneandqualifyforthistaxexemption.Completing City Forms Treasury captures the information from paper incometax returns using an Intelligent Character Recognition(ICR)process.Iffilingapaperreturn,avoidunnecessarydelaysbyfollowingtheguidelinesbelowsoyourreturnisprocessedquicklyandaccurately.• Use black or blue ink.Donotusepencil, red ink,orfelttippens.Donothighlightinformation.

• Print using capital letters (UPPER CASE). Capitallettersareeasiertorecognize.

• Print numbers like this: 0123456789 Donotputaslashthroughthezero ( ) orseven( ).

• Fill check boxes with an [X].Donotuseacheckmark.• Leave lines/boxes blankiftheydonotapplyoriftheamountiszerounlessotherwisedirected.

• Do not write extra numbers, symbols, or notes onthe return, such as cents, dashes, decimal points,commas,ordollarsigns.Encloseanyexplanationsonaseparate sheet of paper unless you are instructed towriteexplanationsonthereturn.

• Stay within the lines when entering information inboxes.

• If a form has multiple pages,allpagesmustbefiled.• Report all amounts in whole dollars. Round downamountsof49centsor less.Roundupamountsof50cents ormore. If cents are entered on the form, theywillbetreatedaswholedollaramounts.

Where to Mail Your ReturnMailrefund or zero duereturnsto:

MichiganDepartmentofTreasuryLansing,MI48956

Ifyouowe tax,mailyourreturnto:MichiganDepartmentofTreasuryLansing,MI48929

Make your check payable to “State of Michigan - Detroit” and print the last four digits of your Social Security Number and “2019 Detroit Income Tax” onthefrontofyourcheck.Donotstapleyourchecktoyourreturn.Do not mail your 2019 City of Detroit Income Tax Return in the same envelope with a return for years prior to 2015. City of Detroit Income Tax Returns prior to 2015 should continue to be mailed to the City of Detroit address included on the tax return.A Note About DebtsBy law, any money you owe to the City of Detroit forincome tax or a court-ordered garnishment must bededucted fromyour refundbefore it is issued.Taxpayerswho are married filing jointly may receive a CITY Non-Obligated Spouse (Form 5245) after the return isfiled. Completing and filing this form may limit theportion of the refund that can be applied to a debt. IfTreasuryappliesallorpartofyourrefundtoanyofthesedebts,youwillreceivealetterofexplanation.DisclaimerThese instructions are interpretations of the Detroit Income Tax Ordinance. The Detroit Income Tax Ordinance will prevail in any disagreements between the instructions and the Detroit Income Tax Ordinance.

Line-by-Line Instructions for Form 5118, 2019 City of Detroit Resident Income Tax Return

Lines not listed are explained on the form.If you are a resident of a city other thanDetroit, do notfile this form. If you are a resident of Detroit and yourAdjustedGross Income (AGI) is greater than your totalexemption allowance, you should file a City of Detroit Resident Income Tax Return (Form5118).You are required to file a tax return andpay tax even ifyour employer did notwithholdDetroit income tax fromyour paycheck. You are required to make estimated taxpayments if you work for an employer not withholdingDetroittaxfromyourwages.

Line 1: Onlymarried filers may file joint returns. Youmust complete the address sectionof theCityofDetroitreturn.Ifoneorbothof thetaxpayers isdeceased,write“DECD”afterthedecedent’slastname.Lines 2 and 3:PrintyourfullSocialSecuritynumber(s).Line 5: Place an “X” in the box to identify your filingstatus.Anindividualwhoismarriedforfederalpurposesmust either file a joint returnwithher/his spouseor fileusing the statusmarried filing separately. If your statusis married filing separately (box c), print your spouse’sfullname in the spaceprovidedandbe sure toprinthis

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orherfullSocialSecuritynumberonline3.Ifyoufiledyour federal return as head of household or qualifyingwidow(er),fileyourCityreturnassingle.Line 6:Individualswhocanbeclaimedasadependentbysomeoneelsecannotclaimanexemption for themselves.Placean“X”intheboxifsomeoneelsecanclaimyouasadependent. If taxable income is less than$600,no taxisdueandany taxwithheldwill be refunded. If incomeis $600 or more, the tax shall be computed on the fullamount.Line 8: Enter the number that applies to you and yourspouseonlyforlines8a-8c.Enterthenumberthatappliestoyou,yourspouse,andyourdependentsonlines8dand8e,asofDecember31,2019.Line 8a: Enter “1” if you are single or married filingseparately; “2” if you are married filing jointly. Donot claiman exemptionon line 8a if you are a taxpayereligibletobeclaimedasadependentbyanothertaxpayer.Line 8b: You qualify for this exemption if you are 65years of age or older. This applies for you and/or yourspouseonly.Line 8c: You and/or your spouse qualify for thisexemption if youaredeaf, blind,hemiplegic,paraplegic,quadriplegic,ortotallyandpermanentlydisabled.You may claim as many as apply to you and/or yourspouse.• Deafmeans theprimarywayyou receivemessages isthroughasenseotherthanhearing(e.g.,lipreadingorsignlanguage).

• Blindmeans your better eye permanently has 20/200visionorlesswithcorrectivelensesoryourperipheralfieldofvisionis20degreesorless.

• Totally and permanently disabled means disabled asdefinedunderSocialSecurityGuidelines42USC416.If you are age 66 or older, you may not claim anexemptionastotallyandpermanentlydisabled.

PART 1: Income The following income is subject to tax:• Compensation.• Net profits of an unincorporated business, profession,enterprise,undertakingorotheractivity.

• Dividends, interest, capital gains less capital losses,income from estates and trusts and net profits fromrentalofrealandtangiblepersonalproperty.

The following income is not subject to tax:• Gifts,inheritancesandbequests.• Pensions and annuities, including disability pensions.(Pre-retirementdistributionsaretaxable.)

• Proceeds from insurance (except payments from ahealth and accident policy paid for by your employerare taxable to the same extent as provided by theInternalRevenueCode).

• Unemploymentcompensation,Welfarereliefpayments,supplementalunemploymentbenefits(sub-pay).

• Worker’scompensationorsimilarpayments fordeath,injuryor illnessarisingoutofandin thecourseofanemployee’sjob.

• Interest onobligations of theUnitedStates, the statesorsubordinateunitsofgovernmentofthestates.

• Militarypay formembersof theArmedForcesof theUnitedStatesandtheNationalGuard.

• SocialSecurityincomeorbenefits.Line 9: Enter your AGI from your federalreturn. This is the amount from your U.S.Form1040orU.S.Form1040NR.Youmustincludecopiesoffederalschedulesthatapplytoyou.Line 15: Ifyoucanbeclaimedasadependentbyanothertaxpayerandthis line is less than$600enter$0onLine16.PART 2: Credits and PaymentsLine 17: Enter the amount of city income tax withheldfrom a City of Detroit Withholding Tax Schedule (Form 5121), line 5.W-2 forms are no longer accepted.File Form 5121 and a City of Detroit Withholding Tax Continuation Schedule (Form 5253), when applicable.The credit forwithholdingmay be denied if you do notcompleteandincludeForm5121.Use Form 5253 when you have more than eight W-2sto list onForm5121.Carry the total from columnE on Form5253andaddittothetotalonline5onForm5121.Line 18: Enter total payments made on a 2019 City Estimated Individual Income Tax Voucher (Form 5123).Includetheamountofyourcreditforwardfromtheprioryearandpaymentsmadewithextensionsfor2019.Line 19:EntertheamountofcityincometaxpaidforyoubyapartnershipfromForm5121,line6.Use Form 5253 when you have more than threepartnerships to list on Form 5121. Carry the total fromcolumnConForm5253andaddit tothetotalonline6onForm5121.Line 20: Enter taxpaid to anotherCity.The creditmaynotexceed1.2percentof the incomeearned in theothercity.Enterthenameofthecitytowhichthetaxwaspaid.PART 3: Refund or Tax Due Line 22a: If line 16 is greater than line 21, subtractline 21 from line 16. Enter the difference on line 22a. Line 22b: Youwilloweinterestforlatepaymentoftaxifyoupayafter theduedate.The interest rate is1percentabovetheadjustedprimerateandisadjustedonJanuary1 and July 1 of each year. Interest is charged from theoriginalduedateof thereturn to thedate thebalanceofthetaxispaid.TheinterestratethroughJune30,2020is6.40 percent annually (0.0001749 daily rate). For interestratesafterJune30,2020visit www.michigan.gov/citytax orcall517-636-5829.Calculateyourinterest,ifapplicable,andenteronline22b.Line 22c: Youwill owe penalty for late payment of taxifyoupayaftertheduedate.Penaltyaccruesmonthlyatonepercentofthetaxdue,andincreasesbyanadditional

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one percent permonth, or fraction thereof (e.g., penaltyona$500taxduewillbe$30ifthetaxisunpaidforsixmonths). Calculate your penalty, if applicable, and enteronline22c.Line 22d: Typically, if youowemore than$100,youarerequired to make estimated payments. You may owepenalty and interest for underpayment, late payment, orfor failing tomake estimated tax payments.Use theCity Underpayment of Estimated Income Tax (Form 5338)to compute penalty and interest. If you do not file Form5338,Treasurywillcomputeyourpenaltyandinterestandsend you a bill. If you annualize your income, youmustcomplete and include Form 5338. Enter the penalty andinterestduefromForm5338,line26.Line 22e: Add lines22a through22dandenter the totalonline22e.Thisisthetotalbalanceduewithyourreturn.Ifthebalancedueislessthan$1,nopaymentisrequired,butyoumuststillfileyourreturn.See“Pay”addressonpage2ofForm5118.Makecheckspayableto“State of Michigan - Detroit.” Line 25: Subtractline24fromline23.TheDepartmentofTreasurydoesnotrefundamountslessthan$1.Mailyourcity income tax return to the “Refund or zero returns”addressonpage2ofForm5118.PART 4: Additions to IncomeLine 26: Enter the deduction taken for self-employmenttax on your federal return and for other taxes on ormeasuredbyincome,suchasyourshareofCityofDetroitincome tax paid by partnerships or S-Corporations, oryourshareofthetaxespaidbyanestateortrust.Line 28: Enterotheradditionstoincomelistedbelow:• Enter losses from S-Corporations to the extentincludedinAGI

• Enter the other adjustments below if subtracted toreachfederalAGI

○ Educatorexpenses ○ HealthsavingsaccountdeductionorArcherMSAdeduction

○ Penaltyonearlywithdrawalofsavings ○ Studentloaninterestdeduction ○ Repayment of supplemental unemploymentbenefitsundertheTradeActof1974

• Enter the portion of a loss which occurred prior toJuly1,1962.Useoneof themethodsdescribedbelowforLine36,applyingthemethodtothelossincludedinAGI,todeterminetheamounttoreport.

• EnterfederalNOLcarryoversubtractedindeterminingAGI.

PART 5: Subtractions from IncomeLine 30: Enter pension, annuity and other retirementbenefits included in AGI. Do not deduct benefitsdistributedearly.Line 31:EnteronlythetaxableportionofSocialSecuritybenefitsincludedonyourU.S.Form1040.DonotincludeyourtotalSocialSecuritybenefits.Line 32: EnterinterestonobligationsoftheUnitedStatesorsubordinateunitswhichwereincludedinAGI.

Line 33: You may subtract state and local income taxrefunds and homestead property tax credit refunds thatwereincludedinAGI.Line 34:EnterunemploymentbenefitsincludedinAGI.Line 35:Ifapplicable,enterRenaissanceZonededuction,and include Renaissance Zone approval letter from theCityofDetroit.Line 36:Enteranyothersubtractionsfromincomelistedbelow.• Ordinary, necessary, reasonable and unreimbursedexpenses paid or incurred by an individual inconnection with the performance by an individual ofservices as an employeemay be deducted from grossincomeindeterminingincomesubjecttothetaxtotheextent the expenses are applicable to income taxableunder this ordinance. The expenses are limited to thefollowing:

○ Expensesoftravel,mealsandlodgingwhileawayfromhome.

○ Expenses incurred as an outside salesman whoworks away from their employer’s place ofbusiness.

○ Expensesoftransportation. ○ Expensesunderareimbursementorotherexpenseallowancearrangementwithyouremployer,wherethereimbursementorallowancehasbeenincludedintotalcompensationreported.

Documentation that the activitywas authorized by youremployerandverificationofexpensesmayberequired.Miscellaneous business expenses such as professionaldues, supplies, education and others not covered inthe above list are not deductible for City of Detroit taxpurposes.• CompensationreceivedforserviceinthearmedforcesoftheUnitedStatestotheextentincludedinAGI.

• Income from recoveries related to federal itemizeddeductionsfrompriortaxyears.

• Net profits received from a financial institution or aninsurancecompanyshouldbeincludedhere.

• You may deduct the portion of gain which occurredprior to July 1, 1962. To determine the amountexcluded,useoneofthefollowingmethods:1. Thebasemaybetheadjustedfairmarketvalueof

the property on July 1, 1962 (July 2nd closingpricefortradedsecurities),or

2. Dividethenumberofmonthsthepropertyhasbeenheld since June 30, 1962 by the total number ofmonths the property was held, and apply thisfractiontothetotalgainasreportedonyourfederalincometaxreturn.

• The city net operating loss (NOL) carryover is limitedforNOLscreatedin2018andfutureyears.Enterthefullamount of NOL carryovers fromNOLs created before2018 (Group 1). For NOLs created in 2018 and futureyears (Group 2), enter the lesser of the Group 2 NOLcarryoveror80%oftheincomesubjecttotaxbeforeanNOL deduction. The calculationmay bemade using aworksheet found on the City Income Tax webpage atwww.michigan.gov/citytax. Net operating losses mayonlybecarriedforward.

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AMENDED RETURN WORKSHEETLine 1: OverpaymentfromamendedForm5118,line23. ........... $ Line 2: RefundfromoriginalForm5118,line25 ............................ $ Line 3:AmountcreditedtoestimatedtaxfromamendedForm5118,line24. ........................... $ Line 4:Subtractlines2and3fromline1.Ifgreaterthanzero,enteramounttoberefundedhereandonamendedForm5118,line25 ............ $

Line 5:Subtractlines2and3fromline1.Iflessthanzero,enteramountastaxduehereandonForm5118,line22a ............................................... $

• Enter income from an S-Corporation to the extentincludedinAGI

PART 6: Amended ReturnLine 38:Ifyouplacedan“X”intheamendedboxonpage1,enterthereasonforamendingyourreturn.IMPORTANT:YouMUST place an “X” in the box ontopofpage1ofthereturnandcompletetheAMENDEDRETURN WORKSHEET. Do not mail with youramendedreturn;retainforyourrecords.IncludeallpaymentsmadewiththeoriginalCityofDetroitIncome Tax return on line 18. If line 23 computes to bean overpayment, it should be adjusted to reflect originalrefunds and credits on the AMENDED RETURNWORKSHEET.PART 7: CertificationSignanddateyourtaxreturn.Iffilingajointreturn,boththefilerandspousemustsignthereturn.If the tax preparer is someone other than the taxpayer,he or she must enter the business name, address andtelephone number of the firm he or she represents andPreparer Tax Identification Number (PTIN), FederalEmployer Identification Number (FEIN), or SocialSecurity number. Check the box to indicate if Treasurymaydiscussyourreturnwithyourtaxpreparer.

Line-by-Line Instructions for Form 5119, 2019 City of Detroit Nonresident Income Tax Return

Lines not listed are explained on the form.If you do not have income subject toCity income tax inexcessoftotalexemptionamountfortheCityofDetroit,donot file aCity of Detroit Nonresident Income Tax Return (Form 5119) unless you are filing to claim a refund ofwithholdingtaxpaidtotheCityofDetroit.Line 1: Only married filers may file joint returns. Youmust complete the address section of the City of Detroitreturn. If one or both of the taxpayers is deceased,write“DECD”afterthedecedent’slastname.Lines 2 and 3:PrintyourfullSocialSecuritynumber(s).Line 5: Place an “X” in the box to identify your filingstatus.An individualwho ismarried for federalpurposesmust either file a joint return with her/his spouse or fileusing the status married filing separately. If your statusis married filing separately (box c), print your spouse’sfull name in the space provided and be sure to print hisor her full SocialSecurity number on line 3. If you filedyour federal return as head of household or qualifyingwidow(er),fileyourCityreturnassingle.Line 6:Individualswhocanbeclaimedasadependentbysomeoneelsecannotclaimanexemption for themselves.Placean“X”intheboxifsomeoneelsecanclaimyouasadependent. If taxable income is less than$600,no taxisdueandany taxwithheldwill be refunded. If incomeexceedsthatamount,thetaxshallbecomputedonthefullamount.Line 8: Enter the number that applies to you and yourspouseonlyfor lines8a-8c.Enter thenumber thatapplies

toyou,yourspouse,andyourdependentsonlines8dand8e,asofDecember31,2019.Line 8a: Enter “1” if you are single or married filingseparately; “2” if you are married filing jointly. Do notclaimanexemptiononline8aifyouareataxpayereligibletobeclaimedasadependentbyanothertaxpayer.Line 8b: Youqualifyforthisexemptionifyouare65yearsofageorolder.Thisappliesforyouand/oryourspouseonly.Line 8c:Youand/oryourspousequalifyforthisexemptionifyouaredeaf,blind,hemiplegic,paraplegic,quadriplegic,ortotallyandpermanentlydisabled.Youmayclaimasmanyasapplytoyouand/oryourspouse.• Deafmeans the primary way you receivemessages isthrougha senseother thanhearing (e.g., lip readingorsignlanguage).



PART 1: Income The following income is subject to tax:• CompensationreceivedasanemployeeforworkdoneorservicesperformedintheCityofDetroit.

• Netprofitsofanunincorporatedbusinessorprofessionbased on business activity conducted in the City of

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Detroit,whether or not such business or profession islocatedintheCityofDetroit.

• Net profits from rental of real or tangible personalproperty located in the City of Detroit or gains on asaleor exchangeof real or tangiblepersonal propertylocatedintheCityofDetroit.


• Proceedsfrominsurance(exceptthatpaymentsfromahealth and accident policy paid for by your employerare taxable to the same extent as provided by theInternalRevenueCode).



• Interest, dividends and other forms of intangibleincome (when the receipts in interest and/or otherintangible income is part of a business, it shall beconsideredasbusiness incometaxable tononresidentsandreportedinPart5).


• SocialSecurityincomeorbenefits.Line 9: Enterwages,salaries,commissions,etc.earnedintheCityofDetroit.Donotincludecompensationreceivedfor service in the armed forces of the United States.Followinstruction(a)ifyouperformedallofyourservicesintheCityofDetroit.Useinstruction(b)ifyouperformedpartofyourservicesintheCityofDetroitandpartofyourservicesoutsidetheCityofDetroit.a)Nonresidentswhoworked100percentoftheyearintheCityofDetroitentertotalwages,salaries,commission,etc.All of your wages, including vacation pay, holiday pay,bonusesanddisability income (except thatportionwhichcan be excluded under the Internal Revenue Code) aretaxable.Allwagesareconsidered tobe from the locationwheretheemployeeperformedservices.b) Nonresidents who performed part of their servicesin the City of Detroit are required to complete Part 3 on theCity of Detroit Withholding Tax Schedule (Form5121),page2.EntertotalwagesearnedintheCityof Detroit from the sum of Column H on Form 5121,page 2. Form 5121 and theCity of Detroit Withholding Tax Continuation Schedule (Form5253)arenot requiredto determine Detroit commissions. Those paid bycommission should enter actual commissions earned intheCityofDetroitonline9.Line 10:Enternetprofitorlossfrombusiness(includingfarm income) or profession. Include income reported on Form 1099-MISC if the work occurred inside the CityofDetroit.UsePart5toapportionincometotheCityofDetroitifbusinessactivityoccursbothinsideandoutsidetheCity.Business income fromactivity that occurs in aqualifiedrenaissancezoneshouldbeexcluded.

Line 11: Enter the gains and losses from the sale orexchangeofrealor tangiblepersonalproperty located intheCity ofDetroit. Include schedules from your federalincome tax return to support line11.Gainsor lossesonsale of intangible assets (e.g., stocks, bonds) are neithertaxed nor deductible by nonresidents on the Detroitreturn.The portion of a gain that is due to ownership prior toJuly 1, 1962, may be deducted from taxable income.See the instructions for line 33. If the sale of propertyacquired prior to July 1, 1962 results in a loss, excludefrom your loss the portion of the loss due to ownershipprior to July 1, 1962.Use one of themethods describedintheinstructionsforLine33todeterminetheamountoflosstoexclude.Line 12: Enter thenetprofitor loss fromrentalsof realand tangible personal property located in the City ofDetroit. Include schedules from your federal incometax return to support line 12. If rental income is fromproperty in an eligible renaissance zone the net incomemay be excluded and the Renaissance Zone approvalletterfromtheCityofDetroitshouldbesubmitted.Line 13: Report your share of the Detroit partnershipincome(or loss)on line13. Ifyouareashareholder ina tax-option corporation that has elected to file under Sub-ChapterSoftheInternalRevenueCode,youarenotrequiredtoreportadistribution,normayyoudeductyourshareofanylosssustainedbythecorporation.Line 13 should include other City of Detroit incomesubjecttotaxthatisnotreportedelsewhereonthisreturn.AddtheamountsfromCityofDetroitActivities:• IncomeorLossfromPartnershipsandIncomeorLossfromEstatesandTrustsoftheU.S.Schedule E.

Include copy of federal Schedule K-1 for your shareof partnership losses on City of Detroit activities andU.S.Form8582.Line 18:Ifyoucanbeclaimedasadependentbyanothertaxpayerandthis line is less than$600enter$0onLine19.PART 2: Credits and PaymentsLine 20: Enter the amount of city income tax withheldfrom Form 5121, line 5. W-2 forms are no longeraccepted.FileForm5121andForm5253 whenapplicable.The credit forwithholdingmay be denied if you do notcompleteandincludeForm5121.UseForm5253whenyouhavemore than eightW-2s tolistonForm5121.CarrythetotalfromcolumnEonForm5253andaddittothetotalonline5onForm5121.Line 21: Enter total payments made on a 2018 City Estimated Individual Income Tax Voucher (Form 5123).Includetheamountofyourcreditforwardfromtheprioryearandpaymentsmadewithextensionsfor2018.Line 22:EntertheamountofcityincometaxpaidforyoubyapartnershipfromForm5121,line6.Use Form 5253 when you have more than threepartnerships to list on Form 5121. Carry the total fromcolumnConForm5253andaddit tothetotalonline6onForm5121.

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PART 3: Refund or Tax DueLine 24a: If line 19 is greater than line 23, subtractline 23 from line 19. Enter the difference on line 24a.Line 24b: You will owe interest for late payment oftax if you pay after the due date. The interest rate is 1 percent above the adjusted prime rate and isadjusted on January 1 and July 1 of each year.Interest is charged from the original due date ofthe return to the date the balance of the tax ispaid. The interest rate through June 30, 2020 is 6.40 percent annually (.0001749 daily rate). For interestratesafterJune30,2020visitwww.michigan.gov/citytax orcall517-636-5829.Calculateyourinterest,ifapplicable,andenteronline24b.Line 24c: Youwill owe penalty for late payment of taxifyoupayaftertheduedate.Penaltyaccruesmonthlyatonepercentofthetaxdue,andincreasesbyanadditionalone percent permonth, or fraction thereof (e.g., penaltyona$500taxduewillbe$30ifthetaxisunpaidforsixmonths). Calculate your penalty, if applicable, and enteronline24c.Line 24d: Typically, if you owe more than $100, youare required tomakeestimatedpayments.Youmayowepenalty and interest for underpayment, late payment, orforfailingtomakeestimatedtaxpayments.UsetheCity Underpayment of Estimated Income Tax (Form 5338)tocomputepenaltyand interest. Ifyoudonot fileForm5338,Treasurywillcomputeyourpenaltyandinterestandsendyouabill. Ifyouannualizeyour income,youmustcomplete and include Form 5338. Enter the penalty andinterestduefromForm5338,line26.Line 24e: Addlines24a through24dandenter the totalonline24e.Thisisthetotalbalanceduewithyourreturn.Ifthebalancedueislessthan$1,nopaymentisrequired,butyoumuststillfileyourreturn.See“Pay”addressonpage3ofForm5119.Makecheckspayableto“State of Michigan - Detroit.”Line 27: Subtract line26 from line25.TheDepartmentof Treasury does not refund amounts less than $1.Mailyour city income tax return to the “Refund or zeroreturns”addressonpage3ofForm5119.PART 4: Subtractions from Income Subtractionsareallowable to theextent theexpensesareapplicabletoincomereportedonthisreturn.Line 28: Ordinary, necessary, reasonable andunreimbursedexpensespaidorincurredbyanindividualin connection with the performance by an individualof services as an employeemaybededucted fromgrossincome in determining income subject to the tax to theextent the expenses are applicable to income taxableunder this ordinance. The expenses are limited to thefollowing:• Expensesoftravel,mealsandlodgingwhileawayfromhome.

• Expenses incurred as an outside salesmanwhoworksawayfromtheiremployer’splaceofbusiness.

• Expensesoftransportation.

• Expenses under a reimbursement or other expenseallowancearrangementwithyouremployer,wherethereimbursementorallowancehasbeenincludedintotalcompensationreported.

Documentation that the activitywas authorized by youremployerandverificationofexpensesmayberequired.Miscellaneous business expenses such as professionaldues, supplies, education and others not covered abovearenotdeductibleforCityofDetroittaxpurposes.Iftheemployee expenses relate to a positionwherewages areapportionedonForm5121,Part3,onlyreporttheDetroitshareoftheexpenseshere.Line 29: Contributions to an Individual RetirementAccount may be deducted. The IRA deduction is onlyallowable for taxpayers with City of Detroit earnedincome to the extent the income is subject to tax. IRAdeductions are limited to contributions eligible fordeductiononthefederalincometaxreturn.Line 30:Tocompute the alimonydeduction,divide line14 by your federal AGI (before alimony deductions).Multiplythatamountbytheamountofalimonypaid.Thealimony deduction for payers only applies to thosewhohaveacourtorderissuedbeforeJanuary1,2019.Line 31: Moving expenses incurred by members oftheArmed Forces on active duty pursuant to amilitaryorder and incident to apermanent changeof station thatqualify under the InternalRevenueCode as a deductiononyour federal returnmaybedeductedonyourCityofDetroitreturn.TheCityofDetroitdeductionislimitedtomovingexpensesinconnectionwithnewemploymentintheDetroit area. Multiply eligible expensesby the ratioofDetroit taxable incomeafter themove to total incomeafterthemove.IncludeU.S.Form3903withyourreturn.Line 32:Enteronlynetprofitsincludedonline14.Line 33:EntergainonpropertypurchasedpriortoJuly1,1962whichmustbedeterminedbyoneof the followingmethods:1. ThebasismaybetheadjustedfairmarketvalueofthepropertyonJuly1,1962(July2ndclosingpricefortradedsecurities),or2. Divide the number of months the property has beenheld since June 30, 1962 by the total number ofmonthsthepropertywasheld,andapplythisfractiontothetotalgainasreportedonyourfederalincometaxreturn.PART 5: Business Income Apportionment Part5ofForm5119istoapportionincometotheCityofDetroitifbusinessactivityoccursbothinsideandoutsidethe city.Business incomedoes not include income fromS-Corporations. Ifyouhave incomefrommore thanonebusinesstoapportion,completeaCity of Detroit Business Income Apportionment Schedule (Form 5327). Youmaycomplete asmany continuation schedules as needed.Donotfilethisform.Retainacopyforyourrecords.NOTE: IfyouhaveaseparatebusinessnameorFederalEmployer Identification Number (FEIN) for yourbusiness,enterthoseinthespaceprovided.Line 35: Enter inColumnA theaveragenetbookvalueofALLrealandtangiblepersonalpropertyownedbythebusiness regardless of location. In Column B, enter the

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AMENDED RETURN WORKSHEETLine 1: OverpaymentfromamendedForm5119,line25 ........... $ Line 2: RefundfromoriginalForm5119,line27 ........................... $ Line 3:AmountcreditedtoestimatedtaxfromamendedForm5119,line26. .......................... $ Line 4:Subtractlines2and3fromline1.Ifgreaterthanzero,enteramounttoberefundedhereandonamendedForm5119,line27 ........... $ Line 5:Subtractlines2and3fromline1.Iflessthanzero,enteramountastaxduehereandonForm5119,line24a ..................................... $

averagenet bookvalueof the real and tangiblepersonalpropertyownedandlocatedintheCityofDetroit.Theaveragenetbookvalueofrealandtangiblepersonalproperty may be determined by adding the net bookvalueatthebeginningoftheyearandthenetbookvalueat the end of the year and dividing the sum by two. Ifthis method will not properly reflect the average netbook value of tangible property owned during the year,any other method that will accurately reflect it will bepermitted.Line 36: Enter in Column A the gross annual rentmultipliedbyeightforallrentedrealpropertyregardlessof location. In Column B, enter the gross annual rentmultipliedbyeightforrentedrealpropertylocatedintheCityofDetroit.Gross annual rent should includemoneyandotherconsiderationsgivenfortheuseorpossessionofrealpropertyrentedorleased.Line 38: Enter in Column A total compensation paidto all employees during the year. In Column B, showcompensation paid to employees for work or servicesperformedwithintheCityofDetroit.Line 39:EnterinColumnAthetotalgrossrevenuefromallsalesorservicesrenderedduringtheyear.InColumnB,show theamountof revenuederived fromsalesmadeorservicesrenderedintheCityofDetroit.Rentalincomeistobeconsideredasderivedfromservicesrenderedandistobeincludedingrossreceipts.Line 41:Divideline40bythree.Ifanyofthethreefactorslisted on lines 37, 38 or 39 are not used, divide by thenumberoffactorsactuallyused.If the entire business operation is conducted inside theCityofDetroit,yourpercentageshouldbe100percent.InthecaseofataxpayerauthorizedbytheCityofDetroitFinanceDirector to use another apportionment formula,retainacopyoftheapprovalletter.Treasurymayrequestacopyofyourapprovalletter.Line 42:Enternetprofit(orloss)perU.S.Schedule CorU.S. Schedule F. Line 44:Thecitynetoperatingloss(NOL)carryoverislimitedforNOLscreatedin2018andfutureyears.Enterthe full amount of NOL carryovers fromNOLs createdbefore 2018 (Group 1). For NOLs created in 2018 andfuture years (Group 2), enter the lesser of the Group 2NOLcarryoveror80%oftheincomesubjecttotaxbeforean NOL deduction. The calculationmay bemade usinga worksheet found on the City Income Tax webpage atwww.michigan.gov/citytax.Netoperatinglossesmayonlybecarriedforward.

If less than 100 percent of business activity wasconductedintheCityofDetroit intheyearinwhichthelosswas sustained, the apportionment percentage in thelossyearmustbeapplied.Line 45: Enter the applicable part of self-employmentretirement deduction. Multiply deduction from U.S.Form1040, Schedule 1 byline41.PART 6: Amended ReturnLine 48: If you placed an “X” in the amended box onpage1,enterthereasonforamendingyourreturn.IMPORTANT:YouMUST placean“X” in theboxontopofpage1ofthereturnandcompletetheAMENDEDRETURNWORKSHEET.Include all payments made with the original City ofDetroitIncomeTaxreturnonline21.Ifline25computesto be an overpayment, it should be adjusted to reflectoriginal refunds and credits from the AMENDEDRETURNWORKSHEET;retainforyourrecords.

PART 7: CertificationSignanddateyourtaxreturn.Iffilingajointreturn,boththefilerandspousemustsignthereturn.If the tax preparer is someone other than the taxpayer,he or she must enter the business name, address andtelephone number of the firm he or she represents andPreparer Tax Identification Number (PTIN), FederalEmployer Identification Number (FEIN), or SocialSecurity number. Check the box to indicate if Treasurymaydiscussyourreturnwithyourtaxpreparer.

Line-by-Line Instructions for Form 5120, 2019 City of Detroit Part-Year Resident Income Tax Return

Lines not listed are explained on the form.Ifyoudonotmeettherequirementsforfilingareturn,butDetroit taxwaswithheld or estimated tax paid, a returnmustbefiledtoobtainarefundoftaxwithheld.

Line 1: Onlymarried filers may file joint returns. Youmust complete the address sectionof theCityofDetroitreturn.Ifoneorbothof thetaxpayers isdeceased,write“DECD”afterthedecedent’slastname.Lines 2 and 3:PrintyourfullSocialSecuritynumber(s).

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Line 5: Place an “X” in the box to identify your filingstatus.Anindividualwhoismarriedforfederalpurposesmust either file a joint returnwithher/his spouseor fileusing the statusmarried filing separately. If your statusis married filing separately (box c), print your spouse’sfullname in the spaceprovidedandbe sure toprinthisorherfullSocialSecuritynumberonline3.Ifyoufiledyour federal return as head of household or qualifyingwidow(er),fileyourcityreturnassingle.Line 6:Enteryourdatesofresidencyin2019.Ifyouwerea resident in theCityofDetroit January1,2019 throughDecember31,2019,fileaCity of Detroit Resident Income Tax Return (Form5118).Line 8: Enter the number that applies to you and yourspouseonlyforlines8a-8c.Enterthenumberthatappliestoyou,yourspouse,andyourdependentsonlines8dand8e,asofDecember31,2019.Line 8a: Enter “1” if you are single or married filingseparately; “2” if you are married filing jointly. Donot claiman exemptionon line8a if you are a taxpayereligibletobeclaimedasadependentbyanothertaxpayer.Line 8b: You qualify for this exemption if you are 65years of age or older. This applies for you and/or yourspouseonly.Line 8c: You and/or your spouse qualify for thisexemption ifyouaredeaf, blind,hemiplegic,paraplegic,quadriplegic,ortotallyandpermanentlydisabled.You may claim as many as apply to you and/or yourspouse.• Deafmeans theprimarywayyou receivemessages isthroughasenseotherthanhearing(e.g.,lipreadingorsignlanguage).



Line 9: Individualswhocanbeclaimedasadependentbysomeone else cannot claim an exemption for themselves.Placean“X”intheboxifsomeoneelsecanclaimyouasadependent.Iftaxableincomeislessthan$600,notaxisdueand the taxwithheldwill be refunded. If income exceedsthatamount,thetaxshallbecomputedonthefullamount.PART 1: Income See instructions for Forms 5118 and 5119 regarding the differences between income subject to tax for residents and nonresidents.The following income is subject to tax:• Compensation.• Net profits of an unincorporated business, profession,enterprise,undertakingorotheractivity.

• Dividends, interest, capital gains less capital losses,income from estates and trusts and net profits fromrentalofrealandtangiblepersonalproperty.


• Proceedsfrominsurance(exceptthatpaymentsfromahealth and accident policy paid for by your employerare taxable to the same extent as provided by theInternalRevenueCode).



• Interest onobligationsof theUnitedStates, the statesorsubordinateunitsofgovernmentofthestates.


• SocialSecurityincomeorbenefits.Line 10: Enter wages, salaries, commissions, etc. Allwage income is taxable while a resident of the City ofDetroit. Only wage income earned inside the City ofDetroit is taxable while a nonresident. See instructionsfor the City of Detroit Nonresident Income Tax Return (Form5119), to determine the amount of taxablewages.Donot include compensation received for service in thearmedforcesoftheUnitedStates.Line 11: Enter taxable interest reported on U.S. Form1040andreceivedwhilearesidentof theCityofDetroitinColumnA.InterestonobligationsoftheUnitedStatesisexempt.Line 12: Report taxable dividends received while aresidentoftheCityofDetroitinColumnA.Line 13:ReporttaxablealimonyreceivedwhilearesidentoftheCityofDetroitinColumnA.Generally,thepersonreceiving alimony will not have taxable alimony if thecourtorderwasissuedafterDecember31,2018.Line 14: Enter all business income earned while aresident in Column A. Enter business income amountearnedfrombusinesslocatedintheCityofDetroitwhilea nonresident in Column B. Business income does notincludeincomefromS-Corporations.IfbusinessactivityoccursbothinsideandoutsidetheCityofDetroitwhileanonresident,completeaCityofDetroitBusiness IncomeApportionmentSchedule(Form5327).AddthetotalfromForm(s) 5327, line 19, and enter on line 14, Column B.ForadditionalinstructiononcompletingForm5327,referto instructions for Form 5119, “Part 5: Business IncomeApportionment.” You may complete as many schedulesasneeded.Donot file this form.Retainacopy foryourrecords.Line 15: Residents should generally report all gainsand losses in Column A. Nonresidents should reportthe gains and losses from the sale or exchange of real ortangiblepersonalpropertylocatedintheCityofDetroitin Column B. Include schedules from your federal incometax return to support line 15. Gains or losses on sale ofintangibleassets (i.e., stocks,bonds,etc.)areneither taxed

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nordeductiblebynonresidentsontheCityofDetroitreturn.Gainor lossonpropertypurchasedprior toJuly1,1962should be excluded. To determine the amount excluded,useoneofthefollowingmethods:1. Thebasemaybetheadjustedfairmarketvalueof thepropertyonJuly1,1962,or2. Divide the number of months the property has beenheld since June 30, 1962 by the total number ofmonthsthepropertywasheldandapplythisfractiontothetotalgainorlossasreportedonyourfederalincometaxreturn.Line 16: Residents should report any early distributionfrom an Individual Retirement Account (IRA) receivedbeforeage591/2.Line 17: Residents should report any early distributionfromapensionplan,annuity,orotherretirementplan.Line 18: Enter the net profit or loss from royalties andrentals of real and tangible personal property fromU.S.Schedule EreceivedwhilearesidentoftheCityofDetroitinColumnA.Enter the net profit or loss from rental ofreal and tangible property located in theCity ofDetroitand received while a nonresident in Column B. Includeschedulesfromyourfederalincometaxreturntosupportline18.Line 19: Enter all partnership and trust incomeincluded on your U.S. Form 1040, U.S Schedule E and received while a resident in Column A. For theperiod youwere a nonresident, report your share of theCity of Detroit partnership income (or loss) on line 19 Column B. If you are a shareholder in a tax-optioncorporationthathaselectedtofileunderSub-ChapterSoftheInternalRevenueCode,youarenotrequiredtoreportadistribution,normayyoudeductyourshareofanylosssustainedbythecorporation.Include a copy of your federal Schedule K-1 for yourshare of partnership losses on City of Detroit activitiesandU.S.Form8582.Line 20: Enter income reported as “Other Income” onU.S.Form1040, Schedule 1andreceivedwhilearesidentinColumnA, except for income from recoveries relatedtofederalitemizeddeductionsfrompriortaxyears.Line 20 should include other City of Detroit incomesubjecttotaxthatisnotreportedelsewhereonthisreturn.PART 2: Subtractions from Income NOTE: For the period a taxpayer was a resident, anyexpenselistedmaybesubtractedinfull.Fortheperiodataxpayerwas a nonresident, the subtraction is limited totheshareoftotalincomeearnedintheCityofDetroit.Line 22: Enter the amount deducted on your federalreturn for contributions to an Individual RetirementAccount (IRA) and/or a retirement account for the selfemployed (i.e.,Keogh/SEP).Contributionsmadewhile anonresidentmaybesubtractedonly to theextent incomewasearnedintheCityofDetroit.Line 23: Ordinary, necessary, reasonable andunreimbursedexpensespaidor incurredbyan individualin connection with the performance by an individual ofservices as an employee may be deducted from gross

income in determining income subject to the tax to theextenttheexpensesareapplicabletoincometaxableunderthisordinance.Theexpensesarelimitedtothefollowing:• Expensesoftravel,mealsandlodgingwhileawayfromhome.

• Expenses incurred as an outside salesmanwhoworksawayfromtheiremployer’splaceofbusiness.

• Expensesoftransportation.• Expenses under a reimbursement or other expenseallowancearrangementwithyouremployer,wherethereimbursementorallowancehasbeenincludedintotalcompensationreported.

Documentation that the activitywas authorized by youremployer and verification of expensesmay be required.Miscellaneous business expenses such as professionaldues, supplies, education and others not covered abovearenotdeductibleforCityofDetroittaxpurposes.Reporteligibleexpenses incurredwhilea resident inColumnAandthoseincurredwhileanonresidentinColumnB.Line 24: Moving expenses incurred by members of theArmedForces on active duty pursuant to amilitary orderand incident toapermanentchangeof station thatqualifyunder the Internal Revenue Code as a deduction on yourfederal return may be deducted on your City of Detroitreturn.TheCityofDetroitdeduction is limited tomovingexpensesinconnectionwithnewemploymentintheDetroitarea. Multiply eligible expenses by the ratio of Detroittaxable income after the move to total income after themove. Taxpayers may not subtract moving expenses formovesoutsidetheCityofDetroit. IncludeU.S.Form3903 withyourreturn.Line 25: For nonresidents, compute the alimonydeduction by dividing your City of Detroit incomereceived while a nonresident by your federal AdjustedGross Income(beforealimonydeductions).Multiply thatamount by the amount of alimony paid. The alimonydeduction for payers only applies to those who have acourtorderissuedbeforeJanuary1,2019.Line 26:Ifapplicable,residentsshouldenterRenaissanceZone deduction inColumnA, and include Renaissance Zone approval letter.Line 27: Netprofits received froma financial institutionoraninsurancecompanyshouldbeincludedhere.The city net operating loss (NOL) carryover is limitedforNOLscreatedin2018andfutureyears.Enter thefullamount of NOL carryovers from NOLs created before2018 (Group 1). For NOLs created in 2018 and futureyears (Group 2), enter the lesser of the Group 2 NOLcarryover or 80%of the income subject to tax before anNOL deduction. The calculation may be made using aworksheet found on the City Income Tax webpage at www.michigan.gov/citytax.Netoperatinglossesmayonlybecarriedforward.PART 3: Income Tax Calculation Line 30: Exemptions on line 8f aremultiplied by $600.Theamountallowedforexemptionsisproratedbasedonthenumberofmonthssubjecttoeachtaxrate.

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Line 32: When a loss exists on line 31 (if line 31 isnegative)ineitherColumnAorBandthereisincomeintheothercolumn,line32mustbeusedtosubtractthelossfrom the income column to arrive at taxable income (orloss)online33.Example:Ataxpayerreports$12,000online29,columnA,and -$1,000on line29, columnB. The taxpayerhas3 exemptions andwas aDetroit resident for sixmonths.The taxpayer would report $900 in each column ofline 30. Line 31 would have $11,100 in column A and-$1,900 in column B. Since column B has a loss, thatlossistransferredtocolumnAonline32.Thetaxpayerwould enter $1,900 in column A (the loss is entered asa positive number). For line 33, column A is $9,200, $11,100-$1,900.Thetaxpayerwouldreport$0inColumnB.Line 33: Ifyoucanbeclaimedasadependentbyanothertaxpayerand thesumofcolumnsAandBfor line33 islessthan$600,enter$0onLine34.Line 34: Multiply line 33, Column A by 2.4 percent(0.024)andline33,ColumnBby1.2percent(0.012).PART 4: Credits and PaymentsLine 36: Enter the amount of city income tax withheldfrom a City of Detroit Withholding Tax Schedule (Form 5121), line 5.W-2 forms are no longer accepted.File Form 5121 and a City of Detroit Withholding Tax Continuation Schedule (Form 5253), when applicable.The credit forwithholdingmay be denied if you do notcompleteandincludeForm5121.Use Form 5253 when you have more than eight W-2sto list onForm5121.Carry the total from columnE on Form5253andaddittothetotalonline5onForm5121.Line 37: Enter total payments made on a 2019 City Estimated Individual Income Tax Voucher (Form 5123).Includetheamountofyourcreditforwardfromtheprioryearandpaymentsmadewithextensionsfor2019.Line 38:EntertheamountofcityincometaxpaidforyoubyapartnershipfromForm5121,line6.Use Form 5253 when you have more than threepartnerships to list on Form 5121. Carry the total fromcolumnConForm5253andaddit tothetotalonline6onForm5121.Line 39: Thecredit only applies for taxpaidon incomereceivedwhilearesident.EntertaxpaidtoanotherCity.Note:The creditmaynot exceed1.2percent the incomeearned in the other city. Enter the name of the city towhichthetaxwaspaid.PART 5: Refund or Tax Due Line 41a: If line35 isgreater than line40,subtract line40fromline35.Enterthedifferenceonline41a.Line 41b: Youwilloweinterestforlatepaymentoftaxifyoupayafter theduedate.The interest rate is1percentabovetheadjustedprimerateandisadjustedonJanuary1 and July 1 of each year. Interest is charged from theoriginalduedateof thereturn to thedate thebalanceofthetaxispaid.TheinterestratethroughJune30,2020is6.40 percent annually (.0001749 daily rate). For interestratesafterJune30,2020visitwww.michigan.gov/citytax

orcall517-636-5829.Calculateyourinterest,ifapplicable,andenteronline41b.Line 41c:Youwill owe penalty for late payment of taxifyoupayaftertheduedate.Penaltyaccruesmonthlyatonepercentofthetaxdue,andincreasesbyanadditionalone percent permonth, or fraction thereof (e.g., penaltyona$500taxduewillbe$30ifthetaxisunpaidforsixmonths). Calculate your penalty, if applicable, and enteronline41c.Line 41d: Typically, if you owe more than $100, youare required tomakeestimatedpayments.Youmayowepenalty and interest for underpayment, late payment, orforfailingtomakeestimatedtaxpayments.UsetheCity Underpayment of Estimated Income Tax (Form 5338)tocomputepenaltyand interest. Ifyoudonot fileForm5338,Treasurywillcomputeyourpenaltyandinterestandsendyouabill. Ifyouannualizeyour income,youmustcomplete and include Form 5338. Enter the penalty andinterestduefromForm5338,line26.Line 41e:Addlines41athrough41dandenterthetotalonline41e.Thisisthetotalbalanceduewithyourreturn.Ifthebalancedueislessthan$1,nopaymentisrequired,butyoumuststillfileyourreturn.See“Pay”addressonpage3ofForm5120.Makecheckspayableto “State of Michigan - Detroit.”Line 44: Subtract line 43 from line 42. The City ofDetroit doesnot refundamounts less than$1.Mail yourCity of Detroit return to the “Refund or zero returns”addressonpage3ofForm5120.

PART 6: Amended Return Line 45: If you placed an “X” in the amended box onpage1,enterthereasonforamendingyourreturn.IMPORTANT:YouMUST placean“X” in theboxontopofpage1ofthereturnandcompletetheAMENDEDRETURNWORKSHEETonpage13.

AMENDED RETURN WORKSHEETLine 1: OverpaymentfromamendedForm5120,line42 ............ $ Line 2: RefundfromoriginalForm5120,line44 ........................... $ Line 3:AmountcreditedtoestimatedtaxfromamendedForm5120,line43. ........................... $ Line 4:Subtractlines2and3fromline1.Ifgreaterthanzero,enteramounttoberefundedhereandonamendedForm5120,line44 ............ $ Line 5:Subtractlines2and3fromline1.Iflessthanzero,enteramountastaxduehereandonForm5120,line41a ................................................ $

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Include all payments made with the original City ofDetroitIncomeTaxreturnonline37.Ifline42computesto be an overpayment, it should be adjusted to reflectoriginal refunds and credits as set forth on the previouspage.

PART 7: Certification Sign and date your tax return. If filing a joint return,both thefilerandspousemustsign thereturn. If the taxpreparer is someone other than the taxpayer, he or shemust enter the business name, address and telephonenumber of the firm he or she represents and PreparerTax Identification Number (PTIN), Federal EmployerIdentificationNumber(FEIN),orSocialSecuritynumber.Check the box to indicate if Treasurymay discuss yourreturnwithyourtaxpreparer.

Instructions for Form 5121, City of Detroit Withholding Tax Schedule - 2019

The City of Detroit Withholding Tax Schedule (Form5121)isdesignedtoreportCityofDetroit incometaxwithholdingandtoapportionnonresidentwages.Use a City of Detroit Withholding Tax Continuation Schedule (Form 5253) and include with return whenyou have more than eight W-2s or more than threepartnerships to list on Form 5121. Carry the total fromcolumn E on Form(s) 5253 and add it to the total online 5 on Form 5121. Carry the total from column Con Form(s) 5253 and add it to the total on line 6 on Form5121.IncludeacompletedForm5121withyourCityofDetroitincometaxreturn.If Form 5121 is not included when required, the processing of your return will be delayed. Do not submit W-2 or 1099 forms with your return. Keep copies of your W-2 and 1099 forms with your tax records for six years and have them available if requested by the Department of Treasury.Completing the Withholding TablesLines not listed are explained on the form.Complete Form 5121 using information from yourW-2,1099 forms, and any other documents that report Cityof Detroit income tax withheld. If you need additionalspace,placean“X”intheboxunderline6andcomplete Form5253.PART 1 Column D: Enter wages, tips, and othercompensationfromwhichcity incometaxwaswithheld.AlsolistanyincomereportedonForm1099fromwhichcityincometaxwaswithheld.PART 1 Column E: Enter income tax withheld oncompensation included in Column D. Also list anywithholdingreportedonForm1099.PART 2: Enter City of Detroit income tax withholdingpaid on your behalf by a partnership. Include thepartnership’snameandfederalidentificationnumber.PART 3: Complete this section only if wages earnedwhile a nonresident were earned from employment thatwas partly inside and partly outside theCity ofDetroit.AresidentoftheCityofDetroitshouldnotcompletePart3. For wages earned by a nonresident working entirelyinsidetheCityofDetroit,Part3isnotrequired.Part-year residents should only complete this section ifthey have wages earned while a nonresident that were

earned both inside and outside the City of Detroit. Ifa part-year resident worked at the same job as both aresident and as a nonresident, Column G will not bethe full amount reported in Box 1 of FormW-2. Thetaxpayer should report the full amount ofwages earnedas a resident on Form 5120, line 10, ColumnA. If thetaxpayer also has wages earned within Detroit as anonresident, the amount reported in Column G shouldbe the difference between the amount from FormW-2,Box 1, and the amount reported on Form 5120, line 10,ColumnA. For that job, the part-year resident taxpayerwouldcompleteColumnsB–Fbasedonthetimeworkedasanonresidentonly.Example:Ataxpayerworkedatthesamejobfortheentireyear. Themain job locationwas insideDetroit, but thetaxpayerworkedoutsideDetroitanaverageofonedayperweek. OnAugust 1st, the taxpayermoved intoDetroit.Box1ofFormW-2reports$42,000.Thetaxpayerwouldreport$17,500online10,ColumnA,ofForm5120basedon being a resident for 5 months. The taxpayer wouldthen report $42,000 - $17,500 = $24,500 in Column G,Part 3 of the City ScheduleW. Columns B through Fwouldbecompletedbasedon the taxpayer’sactualworklocationwhileanonresident.Basic Guidelines for PART 3:• DaysWorked:Actualnumberofdaysyouwereonthejob. It does not include holidays, sick days, vacationdaysorotherdaysnotworked.

• Hours may be substituted for days. However, taxpreparationsoftwaremayrequireyoutoconverthoursintodaysworked.

• Note: Drivers are considered working in the City ofDetroitwhiledrivingwithincitylimits.

• If lessthan100percentofyourwagesareattributabletoworkinsidetheCityofDetroit,pleaseobtainaletterfromyouremployertoverifyColumnsBthroughEofForm 5121 and retain your work log. Treasury mayrequestacopyofyourworklogandemployerletter.

• Do not round percentages. Reportpercentagestotheseconddecimalplace.

Michigan Department of Treasury - City Tax Administration5118 (03-19) Page 1 of 2

2019 City of Detroit Resident Income Tax Return Check here if you are amending. Indicate reason Issued under authority of Public Act 284 of 1964, as amended.on page 2.

Return is due April 15, 2020.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 CodeDETROIT 170

5. 2019 FILING STATUS. Check one. 8. EXEMPTIONS. 8a-8c apply to you and your spouse only.a. Single * If you check box “c,” complete

line 3 and enter spouse’s full name Personal Exemption ...................................... a.b. Married filing jointly below:

65 and over...................................................... b.c. Married filing separately*

Deaf, Disabled or Blind ..................................... c.6. 2019 DEPENDENT STATUS

Check the box if you or your spouse can be claimed as a Number of dependent children ........................ d.dependent on another person’s tax return.

7a. Filer’s date of birth (MM-DD-YYYY) 7b. Spouse’s date of birth (MM-DD-YYYY) Number of other dependents ........................... e.TOTAL EXEMPTIONS. Add lines 8a through 8e. ...................................................... f.

PART 1: INCOME

9. Adjusted Gross Income from your U.S. Forms 1040 or 1040NR ............................................................. 9. 00

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

11. Total. Add lines 9 and 10 .............................................................................................................................. 11. 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 line 15 by 2.4% (0.024) ........................................................................................................... 16. 00PART 2: CREDITS AND PAYMENTS

17. Tax withheld from City Schedule W, line 5.................................................................................................... 17. 0018. City estimated tax, extension payments and 2018 credit forward ................................................................ 18. 0019. Tax paid for you by a partnership from City Schedule W, line 6. .................................................................. 19. 0020. Credit for income taxes paid to another city. City of: __________________________________________ 20. 0021. 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. 0022b. Interest if applicable (see instructions) ......................................................................................................... 22b. 0022c. Penalty if applicable (see instructions) ......................................................................................................... 22c. 0022d. Underpaid estimate penalty and interest (see instructions).......................................................................... 22d. 00

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

+ 0000 2019 101 01 27 5 Continue on page 2. This form cannot be processed if page 2 is not completed and included.

2019 Form 5118, Page 2 of 2Filer’s Full Social Security Number City of Detroit Resident Income Tax Return

23. Overpayment. If line 21 is greater than line 16, subtract line 16 from line 21. ............................................ 23. 0024. Credit Forward. Amount of line 23 to be credited to your 2020 estimated tax for your 2020 tax return ..... 24. 00

25. Refund. Subtract line 24 from line 23. .................................................................................... REFUND 25. 00PART 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. 0028. Other additions.

Describe: ___________________________________________________________________________ 28. 00

29. Total Additions. Add lines 26 through 28. Enter here and on line 10. ....................................................... 29. 00PART 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. 0036. Other subtractions.

Describe: ___________________________________________________________________________ 36. 00

37. Total Subtractions. Add lines 30 through 36. Enter here and on line 12. .................................................. 37. 00

PART 6: AMENDED RETURN38. Reason for amending:

PART 7: CERTIFICATIONDeceased Taxpayer. If Filer and/or Spouse died after December 31, 2018, enter dates below. Preparer Certification. I declare under penalty of perjury that ENTER DATE OF DEATH ONLY. Example: 04-15-2019 (MM-DD-YYYY) this return is based on all information of which I have any knowledge.

Preparer’s PTIN, FEIN or SSNFiler Spouse

Taxpayer Certification. Preparer’s Name (print or type) I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge.Filer’s Signature Date Preparer’s Business Name, Address and Telephone Number

Spouse’s Signature Date

By checking this box, I authorize the Michigan Department of Treasury to discuss my return with my preparer.

Refund or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956Pay amount on line 22e. Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929Make your check payable to “State of Michigan - Detroit.” Print the last four digits of your Social Security number and “2019 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 2019 101 02 27 4


2019 City of Detroit Nonresident Income Tax Return Check here if you are amending. List reason on Issued under authority of Public Act 284 of 1964, as amended.page 3.





City or Town State ZIP Code 4. City return for the city of: City CodeDETROIT 170



65 and over....................................................... b.c. Married filing separately*

Deaf, Disabled or Blind ..................................... c.6. 2019 DEPENDENT STATUS

Check the box if you or your spouse can be claimed as a Number of dependent children ......................... d.dependent on another person’s tax return.

7a. Filer’s date of birth (MM-DD-YYYY) 7b. Spouse’s date of birth (MM-DD-YYYY) Number of other dependents ............................ e.TOTAL EXEMPTIONS. Add lines 8a through 8e. ...................................................... f.

PART 1: INCOME

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

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

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

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

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

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

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

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

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

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

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

+ 0000 2019 102 01 27 4 Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included.

2019 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 2018 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. 00PART 3: REFUND OR TAX DUE

24a. Tax Due. If line 19 is greater than line 23, subtract line 23 from line 19. ..................................................... 24a. 0024b. Interest if applicable (see instructions) ......................................................................................................... 24b. 0024c. Penalty if applicable (see instructions) ......................................................................................................... 24c. 0024d. Underpaid estimate penalty and interest (see instructions).......................................................................... 24d. 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 2020 estimated tax for your 2020 tax return ..... 26. 00

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

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

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

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

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

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

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

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

PART 5: BUSINESS INCOME APPORTIONMENTName 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 %


2019 Form 5119, Page 3 of 3Filer’s Full Social Security Number City of Detroit Nonresident Income Tax Return

40. TOTAL: Add lines 37, 38 and 39, column C. . ...................................................................................................................... %41. Average. Divide line 40 by 3. If any of lines 37, 38, or 39 are zero or not used anywhere, divide line 40 by the number of

factors actually used. If all business was conducted in the city listed on line 4, enter 100%. .............................................. %

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







Refund or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956Pay 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 “2019 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 2019 102 03 27 2


2019 City of Detroit Part-Year Resident Income Tax Return Check here if you are amending. List reason on Issued under authority of Public Act 284 of 1964, as amended.page 3.





City or Town State ZIP Code 4. CITY RESIDENT. Return for the city of: City CodeDETROIT 170



65 and over..................................................... b.c. Married filing separately*

Deaf, Disabled or Blind ................................... c.6. PART-YEAR RESIDENCY PERIOD. Enter dates of residency in 2019.

(Enter dates as MM-DD-YYYY, Example 04-15-2019) Number of dependent children ....................... d.FILER SPOUSE

Number of other dependents .......................... e.2019 2019FROM: TOTAL EXEMPTIONS. Add lines 8a

through 8e. ...................................................... f.2019 2019TO:

7a. Filer’s date of birth (MM-DD-YYYY) 7b. Spouse’s date of birth (MM-DD-YYYY) 9. 2019 DEPENDENT STATUSCheck 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 XXXXXX12. Ordinary dividends................................................................................. 12. 00 XXXXXX13. Alimony received ................................................................................... 13. 00 XXXXXX14. Net profit or (loss). Include a copy of U.S. Schedule C or Schedule F. . 14. 00 0015. Gain or (loss) on sale or exchange of real, tangible or intangible

property. ................................................................................................. 15. 00 00

16. Early distribution of IRA. ........................................................................ 16. 00 XXXXXX17. Early distribution of pensions and annuities. ......................................... 17. 00 XXXXXX18. Rental real estate and royalties. Include a copy of U.S. Schedule E. . 18. 00 00

19. Partnerships and trusts........................................................................ 19. 00 0020. Other income.

Describe: _______________________________________________ 20. 00 XXXXXX21. SUBTOTAL. Add lines 10 through 20. .................................................. 21. 00 00


2019 Form 5120, Page 2 of 3Filer’s Full Social Security Number City of Detroit Part-Year Resident Income Tax Return

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 instructions). ............................................. 22. 00 00

23. Employee business expenses (see instructions)................................... 23. 00 0024. Work-related moving expenses for active duty military

(see instructions) ................................................................................... 24. 00 00

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

26. Renaissance Zone deduction. .............................................................. 26. 00 XXXXXX27. 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 0033. Taxable income. Subtract line 32 from line 31. If line 32 is greater

than line 31, enter “0”. .......................................................................... 33. 00 0034. 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 2018 credit forward ................................................................ 37. 00

38. Tax paid for you by a partnership from City Schedule W, line 6 ................................................................... 38. 0039. 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. 0041c. Penalty if applicable (see instructions) ......................................................................................................... 41c. 0041d. Underpaid estimate penalty and interest (see instructions).......................................................................... 41d.



2019 Form 5120, Page 3 of 3Filer’s Full Social Security Number City of Detroit Part-Year Resident Income Tax Return

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 2020 estimated tax for your 2020 tax return ..... 43. 00

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







Refund or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956Pay 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 “2019 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 2019 103 03 27 1

Michigan Department of Treasury - City Tax Administration5121 (Rev. 03-19) Page 1 of 2 City Schedule W

City of Detroit Withholding Tax Schedule - 2019Issued under authority of Public Act 284 of 1964, as amended.

Type or print in blue or black ink. INSTRUCTIONS: If you had city income tax withheld in 2019, you must complete a Withholding Tax Schedule (City Schedule W) to claim the 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).



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 WITHHELDA B — Employer’s federal C D — Wages, tips and other E

compensation from City income tax withheld Enter “X” for: identification numberFiler or Spouse (Example: 38-1234567) Employer’s name Box 1 of W-2 (see instructions) from Box 19 of W-2

00 00

00 00

00 00

00 00

00 00

00 00

00 00

00 00

5. Total City Tax Withheld. Enter here and carry to Form 5118, line 17, Form 5119, line 20 or Form 5120, line 36. 00

PART 2: CITY TAX PAID FOR YOU BY A PARTNERSHIPA B C

Name of Partnership Federal Identification Number Tax Paid

00

00

00

6. Total. Enter here and carry to Form 5118, line 19, Form 5119, line 22 or Form 5120, line 38. ................ 00

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 2019 104 01 27 2 Continue on page 2.

2019 Form 5121, Page 2 of 2Filer’s Full Social Security NumberCity of Detroit Withholding Tax Schedule

NONRESIDENTS ONLY

PART 3: WAGE ALLOCATION FOR NONRESIDENTSPart 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 or Spouse = 260 days) worked. C from B. Detroit Divide E by D. (see instructions) in F.

% 00 00If 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 2019 104 02 27 1

Michigan Department of Treasury - City Tax Administration5253 (Rev. 03-19) Page 1 of 2 City Schedule W

ContinuationCity of Detroit Withholding Tax Continuation Schedule - 2019Issued 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).



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).A B — Employer’s federal C D — Wages, tips and other E

identification number compensation from City income tax withheld Enter “X” for: Filer or Spouse (Example: 38-1234567) Employer’s name Box 1 of W-2 (see instructions) from Box 19 of W-2

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 PARTNERSHIPA B C

Name of Partnership Federal Identification Number Tax Paid

00

00

00

+ 0000 2019 111 01 27 3

2019 Form 5253, Page 2 of 2Filer’s Full Social Security NumberCity of Detroit Withholding Tax Continuation Schedule

NONRESIDENTS ONLYPART 3: WAGE ALLOCATION FOR NONRESIDENTSPart 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. Enter “X” for: 52 weeks other days not Subtract days worked in Detroit. (City Schedule W) Multiply G by percentage Filer or Spouse = 260 days) worked. C from B. Detroit Divide E by D. (see instructions) in F.











+ 0000 2019 111 02 27 2

Michigan Department of Treasury - City Tax Administration5327 (Rev. 03-19)

2019 City of Detroit Business Income Apportionment ScheduleIssued 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.


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

XXXX(B divided by A)

7. Average net book value of real and tangible personal property .......................... 00 00

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 portion of net operating loss carryover. ....................................................................................... 16. 00

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

18. Add lines 16 and 17 ...................................................................................................................................... 18. 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 2019 122 01 27 0

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IndexCity Individual Income Tax Page Forms and Worksheets Page

Additionstoincome(Form5118) .................................. 6 FormsAmending ...................................................... 3,7,10,13 5118,City of Detroit Resident Income Tax Return ...15-16Blindexemption .................................................... 5,7,11 5119,City of Detroit Nonresident IncomeBusinessincomeapportionment ...............................9,11 Tax Return ..................................................................17-19Deafexemption ..................................................... 5,7,11 5120,City of Detroit Part-Year Resident IncomeDeceased ........................................................................ 3 Tax Return .................................................................21-23Disabledexemption ............................................... 5,7,11 5121,City of Detroit Withholding Tax Schedule ....... 25-26Duedate ......................................................................... 2 5253,City of Detroit Withholding TaxElectronicfiling ....................................................1,2,32 Continuation Schedule .............................................. 27-28Estates ............................................................................ 3 5327,City of Detroit Business IncomeEstimatedpayments ....................................................... 2 Apportionment Schedule ................................................ 29Extensions ...................................................................... 3Filingrequirements ........................................................ 3 WorksheetsIncomesubjecttotax ........................................... 5,7,11 AmendedReturnWorksheetforForm5118 .................... 7Incomenotsubjecttotax .....................................5,8,11 AmendedReturnWorksheetforForm5119 .................. 10Interest ........................................................................... 2 AmendedReturnWorksheetforForm5120 ................. 13Line-by-lineinstructions ............................................... 4Militarypay ..........................................................5,8,11 Miscellaneous PageNetoperatinglosses ............................................6,10,12 SelfServiceOptions ........................................................ 2Penalty............................................................................ 2 ContactInformation ......................................................... 2Pensionsandannuities ..........................................5,8,11 WheretoGetForms ............................................... 2,3,32Renaissancezone ........................................................... 4Residency ....................................................................... 3Roundingnumbers ......................................................... 4SocialSecurityincome .........................................5,8,11Subtractionsfromincome .....................................6,9,12Trusts ............................................................................. 3

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 2019 Tax Year: April 15, 2020

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 2019 City of Detroit Tax Forms can be found at www.michigan.gov/citytax

Forms with instructions are also available at Detroit City Hall.

5313 (11-19)

Documents

City of Detroit CITY OF DETROIT 2019 - Michigan · File a City Estimated Individual Income Tax Voucher (Form 5123) by April 15, 2020 and pay at elast one-fourth (¼) of the estimated