CITY OF DETROIT INCOME TAX 2001

1 city of DetroitINCOME TAX DIVISION2 Woodward Avenue Room 512 DETROIT , Michigan 48226 BULK PostagePAIDD etroit, No. 2477 PRINTED MATERIALCITY OF DETROIT INCOME TAX2001 Instructions for Form D-1040 (R) Individual Returnfor RESIDENTS of the city of DETROIT (SEE BACK OF COVER)All forms and instructions available on website FOR COMPLETINGINCOME TAX RETURNPLEASE PRINT IN BLACK INK & USE CAPITAL LETTERS PLEASE PRINT ALL INFORMATION ON YOUR TAX RETURN INSIDE THE BOXESIN BLACK INK. PRINT ONE NUMBER OR LETTER IN EACH BOX WHEN ENTERING YOURSOCIAL SECURITY NUMBER(S), NAME(S), ADDRESS, DOLLAR AMOUNTS OROTHER INFORMATION. EXAMPLE:A B C D E F G H I J K L MN O P Q R S T U V W X Y Z1 2 3 4 5 6 7 8 9 0 LEAVE A BLANK BOX BETWEEN WORDS. EXAMPLE:L A R K I NSPACE S T E V ESPACE R(IF YOUR NAME, ADDRESS OR city BEGINS WITH MC, VAN, O , ETC.,DO NOT ENTER A SPACE OR PUNCTUATION MARK) THERE ARE TWO AREAS TO ENTER YOUR ADDRESS.

2 USE THE POSTALFORMAT OR APARTMENT NUMBER, SUITE, ROOM NUMBER, RURAL ROUTE,BOX NUMBER, FLOOR, ETC. FIRST, THEN YOUR ADDRESS. IF YOU ONLY HAVEA STREET ADDRESS, YOU MAY ENTER IT IN EITHER AREA. EXAMPLE:P O B O X 1 2 6 71 5 6 8 V A L L E Y V I E W R O A DH A R R I S B U R G P A 1 7 1 2 9(REMEMBER: USE A BLANK BOX TO SEPARATE WORDS)D-1040 (R) city of DETROIT INCOME TaxIndividual Return Resident2001$,,.or Fiscal Year BeginningMMDD2001, EndingMMDDYYYYS ocial Security NumberSpouse s Social Security NumberFirst NameMILast NameSpouse s First NameMISpouse s Last NameHome Address (Number and Street or Rural Route) city or TownStateZip CodeCheck here if this return isfor a deceased taxpayerYA. FILING orMarried Filing SeparatelyMarried Filing JointlyCheck if you can beclaimed as a dependenton another person s or OVERBLINDDEAFDISABLEDC. YOURSELFD. SPOUSEE. Number of Dependent ChildrenList all dependents on page 2, part of Other DependentsList all dependents on page 2, part of ExemptionsAdd lines C, D, E and Amended return?

3 I. Is this amended return as a result of a federal audit?J. If Yes, enter the federal determination dateSee instructionsMMDDYYYYYYINCOME AND ADJUSTMENTS,,.,00 DollarsCents1,,.,002,,.,003,,., INCOME from W-2 (work location:) INCOME (or losses) (from page 2, part 1) (add lines 1 and 2) from INCOME (from page 2, part 2) (line 3 less line 4) amount (multiply the total number of exemptions from line G by $ ) INCOME (line 5 less line 6) Zone Deduction (attach Renaissance Zone Deduction Schedule) INCOME Subject to Tax (line 7 less line 8) (multiply line 9 by .0275 ( )) for tax paid to other cities (attach copy of other city returns) Tax (line 10 less line 11) estimated payments, credits and other payments (see instructions) tax paid for you by a partnership (from page 2, part 3) payments and credits (add lines 13 through 15) line 16 is larger than line 12 enter amount of to be Refunded (if amended see instructions) to be Credited on 2002 Estimated Tax (if amended see instructions) line 12 is larger than line 16 enter amount of Tax Due(make check payable to: Treasurer, city of DETROIT ).

4 ,005,,.,006,,.,007,,.,008,,.,009,,.,0010 ,,.,0011,,.,0012,,.,0013,,.,0014,,.,0015 ,,.,0016,,.,0017,,.,0018,,.,0019,,.,0020 PAYMENTS AND CREDITSREFUND OR TAX DUEDOCID 100 1997 PART1 Other INCOME (or losses)PART2 Deductions from INCOME :PART3 DETROIT tax paid for you by a partnershipPART4 Enter the first name of the dependent childrenEnter the names & Social Security Numbers of other and dividend INCOME from federal 1040 or from tax-option corporations (Losses not deductible) INCOME (or loss) from estates and trusts (attach federal Schedule K-1, etc.) (or loss) on sale or exchange of property (attach federal Schedule) INCOME (or loss) from partnership (attach federal Schedule K-1, etc.) INCOME (or loss) from business or profession (attach federal Schedule C) INCOME (loss) from Rent or Royalties (attach federal Schedule E) Other INCOME (or losses) here and on page 1, line Business Expenses from federal form 2106 (see instructions for allowable deductions and attach federalform) expense from federal form 3903 (attach federal form) Retirement Account (IRA) and/or Keogh retirement plan and self-employed SEP deductions(attach federal form 1040, page 1) on obligations of the United States or subordinate units included on part 1, line (furnish recipient s name, address and Social Security Number) (attach federal form page 1) Security for early withdrawal of operating loss total deductions from INCOME here and on page 1, line of PartnershipFederal Identification (enter on page 1, line 15)_____Signature.

5 (if Joint return, BOTH HUSBAND AND WIFE MUST SIGN)Under penalty of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true,correct and complete. If prepared by a person other than taxpayer, the declaration is based on all information of which the preparer has any s SignatureDateOccupationHome PhoneWork PhoneSpouse s SignatureDateOccupationHome PhoneWork PhoneSignature of preparer other than number( )( )( )( )MAILING INSTRUCTIONS: Due Date: This return is due April 30, 2002 or at the end of the fourth month after the close of your tax With Payments:TREASURER, city OF DETROITR efund and all others: DETROIT city INCOME BOX 33530, DETROIT , Michigan 482322 Woodward, Room B-3, DETROIT , Michigan 48226 WHO MUSTFILE ARETURNFor each taxable year, a return must be filed by each resident witha specified minimum amount of gross INCOME subject to Detroittax.

6 The INCOME levels at which residents must file are:Single Individual$750 Married Couple Joint Return$1500 WHO MUST USE THIS FORMI ndividuals who were residents of DETROIT for the entire year mustuse this form. Individuals who were DETROIT residents for part of theyear must file the part year resident Form D-1040-L. Part-year resi-dent forms and instructions are available from the DETROIT IncomeTax PERSONS JOINT OR SEPARATEA husband and wife may file either a joint return or separatereturns. The total DETROIT INCOME of both spouses must be includedon a joint return, and each spouse must sign the TAXPAYERA final return must be filed for any person who died during the yearand who is required to file as discussed under WHOMUSTFILEARETURN. The executor, administrator or surviving spousemust file the final return and any other return(s) required for thedecedent. A joint return may be filed by the surviving spouse and the execu-tor or administrator.

7 The return must be signed by the survivingspouse and the executor or administrator. If an executor or administrator has not been appointed, the surviv-ing spouse may file a joint return. The spouse must sign the returnand add the notation Surviving Spouse. If a refund is due and theclaimant is not a surviving spouse, Federal Form 1310 and a copyof the death certificate must be filed with the information, return instructions and forms are availableat the website for the CITYOF DETROIT at AND TRUSTSEach trust or estate with gross INCOME of $600 or more subject toDetroit tax must file. An estate or trust must file D-1041 which isavailable from the DETROIT INCOME Tax written request for extension of time for filing an annual returnon Form D-1040-EXT must be made to the DETROIT INCOME TaxDirector by the original due date (for 2001 tax year, April 30,2002). This extension, if approved, will be granted for a period notto exceed six REVENUE SERVICE AUDITADJUSTMENTS AND OTHER CHANGESC heck the box on Line H of Page 1 if you are filing an amendedreturn.

8 If the amended return is a result of a Federal audit, completeLines I and J or Page amended DETROIT return is required for any year that a determi-nation is made by Internal Revenue Service that affects yourDetroit tax liability. This return is due within 90 days from the dateof the service s final determination. If you file an amended Federaltax return that affects your DETROIT tax liability, you must file anamended city amended return is also used to correct errors on previousDetroit 1997 and subsequent years, the statute of limitations is fouryears. Beginning in 1997, the D-1040 form can be used as anamended return if the appropriate box is on Page 1, Line 14, payments made with the originalreturn. If Line 17 of Page 1 computes to be an overpayment, itshould be adjusted to reflect original refunds and credits as set RETURN WORKSHEETA.)Overpayment from D-1040(R) Page 1, Line )Less: Refund on original )Less: Amount credited to Estimated )Subtract B and C from A.

9 If greater than zero enter amount tobe refunded here and on Line )Subtract B and C from A. If less than zero, enter tax due hereand on Line 20. Pay with return if $ or ON REFUNDSThe city of DETROIT pays interest on overpayments as shown oncompleted tax returns, if the overpayments are not refunded within45 days of April 30, or the filing date of the return, whichever :For interest purposes, a return will not be con-sidered complete if:A.)The W-2 is improper or is not )The return does not contain the required )The required schedules are not )Other required information is missing from the ZONEA reas in DETROIT have been designated Renaissance Zones by theState of Michigan. Most INCOME of qualified residents and busi-nesses in those areas is not taxable. Contact the Renaissance ZoneManager at 313/224-3072 to determine if you are in a RenaissanceZone or if you qualify for tax DOLLAR AMOUNTSOnly whole dollar amounts are shown on the return.

10 Do not entercents. Round DOWN all dollar amounts less than 50 cents. RoundUP all amounts of 50 through 99 OF DETROIT INCOME TAX2001 RESIDENT INSTRUCTIONS FOR FORM D-1040 (R)Page 1 LINE-BY-LINE INSTRUCTIONSINSTRUCTIONS FOR PAGE 1 Enter your name (husband and wife if a joint return), address, andsocial security number (husband first, wife second). Check box ifreturn is for a deceased an X in the box marked regular for yourself and spouse if fil-ing a joint return. If separate returns are filed, neither spouse canclaim the other as a exemptions are allowed taxpayers or spouses who areany of the years of age or as defined in Section 504 of the INCOME Tax Act of 1967,Act No. 281 of the Public Acts of 1967, being Section the Michigan Complied as defined in Section 2 of the Deaf Persons InterpretersAct No. 204 of the Public Act of 1982, being Section the Michigan Complied , quadriplegic, hemiplegic, or totally and perma-nently disabled person as defined in Section 216 of Title 11 ofthe Social Security Act, 42 who can be claimed as a dependent by someone elsecannot claim an exemption for themselves.