If you lived in Detroit, earned income in Detroit, or moved into or out of the city during the tax year, you may need to file a Detroit City income tax return. Detroit city returns are separate from your Michigan individual income tax return and are filed based on your residency status. [MIST_5313_...y Book.pdf | PDF]
Where Do I Enter a Detroit City Return in the Program?
Navigate to:
Michigan Return → City of Detroit Return
From there, select the Detroit return that matches your residency status and complete the required information.
Which Detroit Return Should I File?
Your residency status determines which Detroit return is required. A taxpayer should file only one Detroit return type for the tax year. [MIST_5313_...y Book.pdf | PDF]
Form 5118 - Detroit Resident Income Tax Return
File 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. [MIST_5313_...y Book.pdf | PDF]
Within the Resident Return section, complete any applicable entries for:
- Heading Information
- Additions
- Subtractions
- Payments and Credits
- Detroit Miscellaneous Forms
Form 5119 - Detroit Nonresident Income Tax Return
File Form 5119 if you lived outside Detroit for the entire year but earned income that is taxable by Detroit. Nonresidents generally report only Detroit-source income. [MIST_5313_...y Book.pdf | PDF]
Within the Nonresident Return section, complete any applicable entries for:
- Heading Information
- Income
- Subtractions
- Payments and Credits
- Detroit Miscellaneous Forms
Form 5120 - Detroit Part-Year Resident Income Tax Return
File Form 5120 if you moved into or out of Detroit during the year. Part-year residents generally report:
- All taxable income received while a Detroit resident, and
- Detroit-source income earned while a nonresident. [MIST_5313_...y Book.pdf | PDF]
Within the Part-Year Resident Return section, complete any applicable entries for:
- Heading Information
- Income
- Subtractions
- Payments and Credits
- Detroit Miscellaneous Forms
Complete Your Heading Information First
The Heading Information section identifies the taxpayer and determines filing requirements.
This section may include:
- Residency dates
- Filing status
- Address information
- Residency classification
Entering this information first helps ensure the correct Detroit return is prepared.
Reporting Income on a Detroit Return
The Income section is used to report income subject to Detroit tax.
Depending on your residency status, taxable income may include:
- Wages and salaries
- Tips
- Self-employment income
- Business income
- Rental income
- Partnership income
- Other taxable income subject to Detroit tax [MIST_5313_...y Book.pdf | PDF]
Nonresidents and part-year residents generally report only the income that is taxable by Detroit.
Additions to Income
The Additions section is available on Form 5118 (Resident Return).
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 from Income
The Subtractions section is used to report income that is not taxable by Detroit or qualifies for a Detroit deduction.
Common examples include:
- Certain retirement income
- Pension and annuity income
- Other allowable Detroit deductions and exclusions [MIST_5313_...y Book.pdf | PDF]
Payments and Credits
Use this section to enter:
- Detroit income tax withholding
- Estimated tax payments
- Extension payments
- Partnership credits
- Other Detroit credits and payments [MIST_5313_...y Book.pdf | PDF]
These amounts may reduce the balance due or increase your refund.
Detroit Miscellaneous Forms
Additional Detroit forms and schedules may be required depending on your situation.
Use this section to complete any supporting schedules needed for your return.
How Does a Detroit Return Affect My Taxes?
The Detroit return is calculated separately from the Michigan return. Information entered in the Detroit section may:
- Increase or decrease Detroit taxable income
- Affect the amount of Detroit tax due
- Generate a Detroit refund
- Calculate Detroit withholding and credits [MIST_5313_...y Book.pdf | PDF]
Why Aren't My Wages Pulling to the Detroit Return?
This issue is often caused by the locality name entered from the Form W-2.
If your W-2 shows a locality such as:
- MIDET
- MIDETROIT
enter the locality as:
DETROIT
Using DETROIT allows the wages and withholding to transfer correctly to the Detroit city return.
Helpful 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.
- Complete only the return that matches your residency status.
- Review Detroit withholding reported on Forms W-2 to ensure it was entered correctly.
- Keep copies of residency records, W-2s, and other supporting documents used to prepare your return. [MIST_5313_...y Book.pdf | PDF]
Detroit residency determines whether you file Form 5118, 5119, or 5120. [MIST_5313_...y Book.pdf | PDF]
For the 2026 tax year, Detroit city returns are due by April 15, 2027. [MIST_5313_...y Book.pdf | PDF]