FORMS AND INSTRUCTIONS - Michigan

1 This booklet is intended as a guide to help complete your return. It does not take the place of the DUE DATE: APRIL 15, OF DETROIT 2020 E-filing your return is easy, fast, and secure! Check the status of your return on-line at Please allow 14 days before checking the status of your e-filed return. Tax preparers who complete 11 or more Individual income Tax returns are required to e-file all eligible returns supported by their software. Visit the City Tax Administration s Web site at or Treasury s Web site at for a list of e-file resources, how to find an e-file provider, and more information on free e-file Tax ReturnsFORMS AND of Detroit2 General Information for2020 City of Detroit income Tax ReturnsDue Date.

2 Your 2020 City of Detroit income tax return is due April 15, 2021. Choose e-file Instead of Paper Returns. Get Your Refund Fast! E-filing eliminates many of the errors that lengthen processing times. E-file returns are usually processed within 14 days. Tax preparers who complete 11 or more individual income tax returns are required to e-file all eligible returns. Visit for a list of e-file resources, how to find an e-file provider, and more information on free e-file services. When e-filing, do not mail a paper copy of your return or supporting Service OptionsVisit our secure website at to check the status of your return.

3 This service is available 24 hours a day, seven days a : To obtain information about your account using the Internet you will need the following information from your City return: Social Security Number (SSN) of the primary filer (the filer listed first on the return). Adjusted gross income (AGI) or wages. Filing status (single, married filing jointly, married filing separately). Form number of return filed (Form 5118, 5119, or 5120). Tax year of the return. City (Detroit). FORMS , INSTRUCTIONS , and additional information is also available by visiting Mailing Address.

4 City of Detroit income tax FORMS must be mailed to the address listed on each particular tax form, if not choosing to e-file. Taxpayer Assistance. Free voluntary preparation assistance is available for certain taxpayers. Visit for more PaymentsYou must make estimated income tax payments if you expect to owe more than $100 when you file your City income Tax Return. File a City estimated Individual income Tax Voucher (Form 5123) by April 15, 2021 and pay at least one-fourth ( ) of the estimated tax.

5 The remaining estimated tax is due in three equal payments on June 15, 2021; September 15, 2021 and January 18, 2022. Adjust the remaining quarterly payments if your income increases or decreases during the year. Visit to obtain Form 5123. Do not use estimate vouchers intended for another taxpayer. If you have made estimated tax payments and do not owe more tax for the year, you still must file a tax return. Make your check payable to State of Michigan - Detroit.

6 Print the last four digits of your Social Security number and 2021 City Estimate on the front of your check. Mail your payment to: Michigan Department of Treasury Box 30738 Lansing, MI 48909 Failure to make payments or underpayment of estimated payments. If you fail to make required estimated payments, pay late, or underpay in any quarter, Treasury may charge penalty and interest. Penalty is 25 percent of the tax due for failing to make estimated payments or 10 percent for failing to pay enough estimated payments or making estimated payments late.

7 Interest is one percent above the prime rate and is computed monthly. The rate is adjusted on July 1 and January : All 2015 estimated payment questions should be directed to the City of Detroit. Visit income tax section for additional information. Penalty and InterestIf you pay late, you must add penalty and interest to the amount interest rate is 1 percent above the adjusted prime rate and is adjusted on January 1 and July 1 of each year. Interest is charged from the original due date of the return to the date the balance of the tax is paid.

8 The interest rate through June 30, 2021 is percent annually (.0001164) daily rate). For interest rates after June 30, 2021 visit or call initial penalty is 1 percent of tax due. Penalty increases by an additional 1 percent per month or fraction thereof, to a maximum of 25 percent for failure to pay;Any one of the following penalties may also apply to the unpaid tax: 10 percent for negligence; 25 percent for intentional disregard of the InformationCity income Tax Administration Telephone Number 517- 636 - u s t o m e r s e r v i c e r e p r e s e n t a t i v e s a r e a v a i l a b l e f r o m 8 to 4:30 , Monday through is available using TTY through the Michigan Relay Service by calling 711.

9 FORMS , INSTRUCTIONS , and additional information is available at Reminders Missing pages. Many City of Detroit income tax FORMS and supporting schedules are multiple-page FORMS . All pages must be completed and submitted for Treasury to process the return. Using correct tax year FORMS . Appropriate tax year FORMS must be filed ( , do not use a 2019 form to file your 2020 return). Missing, incomplete, or applied for Social Security number. If you don t have a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN), apply for one through the IRS.

10 Do not file your City of Detroit income tax return until you have received your SSN or Must File a Return File a return if you owe tax, are due a refund, or your AGI (Resident Return) or Wages (Part-Year or Nonresident Return) exceeds your exemption allowance. City residents should also file a City return if you file a federal return, even if you do not owe City tax. This will eliminate unnecessary correspondence from Treasury. Important: If your AGI (Resident Return) or Wages (Part-Year or Nonresident Return) are less than your personal exemption allowance and City income tax was withheld from your earnings, you must file a return to claim a refund of the tax withheld.