NOTE: Do not use this form for City of Detroit extensions 2025

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Filing Options Paper - File your annual or amended return using the City of Detroit Nonresident Income Tax Return (Form 5119) for the appropriate tax year.
An approved extension from the Internal Revenue Service or the State of Michigan does not automatically extend to the City of Detroit Corporate Income Tax Return. Application for Extension of Time to File City Corporate Income Tax Return (Form 5301) is an extension of time to file not time to pay.
The City of Detroit income tax rate for residents is 2.4% (multiply by 0.024). The City of Detroit income tax rate for nonresidents is 1.2% (multiply by 0.012).
All wages earned while working within the City of Detroit are taxable.
Even though it has no Detroit business location, the firm is required to withhold. Every employer withholding Detroit City Income Tax must register with the City. The City will provide Employers Withholding Registration forms.
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People also ask

If you lived inside the City of Detroit for the entire tax year in question (January 1st through December 31st), you should file as a resident of the City of Detroit.
For 2023 the following Michigan cities levy an income tax of 1% on residents and 0.5% on nonresidents. Albion, Battle Creek, Benton Harbor, Big Rapids, East Lansing, Flint, Grayling, Hamtramck, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Springfield and Walker.
Option 1: Pay all or some of your Michigan income taxes online via: Michigan e-Payments. Option 2: If you owe MI income taxes, you will either have to submit a MI tax return or extension by the tax deadline in order to avoid late filing penalties. You can only eFile and IRS tax extension, but not a Michigan extension.

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