How Do I File a City Return for Detroit?

TaxSlayer supports the City of Detroit individual income tax return for residents, nonresidents, and part-year residents who are required to file a Detroit return.

The Detroit return is completed separately from the Michigan individual income tax return and is based on your residency status during the tax year.

Program Entry

Michigan Return → City of Detroit Return

Which Detroit Return Should I File?

Detroit provides separate returns based on your residency status.

Form 5118 - City of Detroit Resident Income Tax Return

Use Form 5118 if you were a Detroit resident for the entire tax year.

Residents generally report all taxable income, regardless of where it was earned, subject to Detroit tax rules.

Within the Resident Return section, you may complete:

• Heading Information
• Additions
• Subtractions
• Payments and Credits
• Detroit Miscellaneous Forms

Form 5119 - City of Detroit Nonresident Income Tax Return

Use Form 5119 if you did not live in Detroit during the tax year, but earned income subject to Detroit income tax.

Nonresidents generally report only income earned from Detroit sources.

Within the Nonresident Return section, you may complete:

• Heading Information
• Income
• Subtractions
• Payments and Credits
• Detroit Miscellaneous Forms

Form 5120 - City of Detroit Part-Year Resident Income Tax Return

Use Form 5120 if you moved into or out of Detroit during the tax year.

Part-year residents generally report:

• All income received while a Detroit resident, and
• Detroit-source income earned while a nonresident.

Within the Part-Year Resident Return section, you may complete:

• Heading Information
• Income
• Subtractions
• Payments and Credits
• Detroit Miscellaneous Forms

Heading Information

The Heading Information section is used to enter information necessary to identify the taxpayer and determine filing requirements.

This section may include:

• Residency dates
• Filing status
• Address information
• Residency classification

Complete all applicable information before entering income, deductions, or credits.

Income

The Income section is used to report taxable income subject to Detroit income tax.

Depending on your residency status, this may include:

• Wages
• Salaries
• Tips
• Self-employment income
• Business income
• Rental income
• Other taxable income subject to Detroit tax

For nonresidents and part-year residents, only certain income may be taxable by Detroit.

Additions

Resident Form 5118 includes an Additions section.

Use this section to report income that must be added back for Detroit tax purposes if it is not already included in Detroit taxable income.

Subtractions

The Subtractions section is used to report income that is not taxable by Detroit or that qualifies for a Detroit subtraction.

Examples may include:

• Certain retirement income
• Other allowable Detroit deductions and exclusions

Payments and Credits

Use this section to enter:

• Detroit tax withholding
• Estimated tax payments
• Extension payments
• Other Detroit tax credits or payments

These amounts may reduce the tax due or increase a refund.

Detroit Miscellaneous Forms

Additional Detroit forms and schedules may be available depending on your tax situation.

Use this section to complete any required supporting schedules and attach applicable information to the return.

How Does This Affect My Return?

The Detroit return is calculated separately from the Michigan return.

Information entered in the Detroit sections may:

• Increase or decrease Detroit taxable income.
• Affect Detroit tax due.
• Generate a Detroit refund.
• Calculate Detroit withholding and credits.

Notes

• File Form 5118 if you were a full-year Detroit resident.
• File Form 5119 if you were a nonresident with Detroit-source income.
• File Form 5120 if you were a part-year Detroit resident.
• Only complete the return that matches your residency status.
• Detroit tax withholding reported on Forms W-2 should be reviewed to ensure it is entered correctly.
• Keep copies of residency records, wage statements, and supporting documentation used to prepare the Detroit return.