5118: City of Detroit Resident Income Tax Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5118 is the 2024 City of Detroit Resident Income Tax Return. It reports income, additions and subtractions, exemptions, tax, credits and payments to determine your refund or balance due. It can also be used to amend a return.
Who files this form
Form 5118 is the City of Detroit Resident Income Tax Return for tax year 2024. It has filing-status options for single, married filing jointly, and married filing separately.
The form does not state income thresholds or other rules for deciding whether you must file.
When it's due
Your 2024 City of Detroit Resident Income Tax Return is due April 15, 2025.
What you'll need
Have these records and details available to complete the return:
- Your U.S. Form 1040, for the adjusted gross income entered on line 9.
- City Schedule W, if reporting city tax withheld or tax paid for you by a partnership.
- Records of city estimated tax payments, extension payments, and any 2023 credit carried forward.
- Information about income taxes paid to another city, if claiming that credit.
- Details of any additions or subtractions from income you report.
- Your full Social Security number, date of birth, address, and exemption information. Provide your spouse’s information where required.
How to file
Type or print in blue or black ink. Complete both pages, including the taxpayer certification and applicable signatures.
For a refund or zero return, mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
If you owe tax, mail your check for the amount on line 22e and your return to:
Michigan Department of Treasury
Lansing, MI 48929
Make the check payable to “State of Michigan - Detroit.” Write the last four digits of your Social Security number and “2024 Detroit Income Tax” on the front. If paying for another taxpayer, write the filer’s name and the last four digits of the filer’s Social Security number on the check.
Do not staple your check to the return. Keep a copy of your return and supporting schedules for six years.
Common mistakes
- Leaving out page 2. The form cannot be processed unless page 2 is completed and included.
- Using negative entries for additions or subtractions. Parts 4 and 5 require positive numbers. Part 5 subtractions must have been included in adjusted gross income on line 9.
- Omitting spouse information when filing separately. If you check married filing separately, complete line 3 and enter your spouse’s full name in the space provided.
- Forgetting the amendment explanation. If amending, check the box on page 1 and state the reason on page 2.
- Stapling the check to the return. The form specifically says not to do this.
- Discarding your records too soon. Keep the return and supporting schedules for six years.
Questions people ask
What tax rate does the 2024 form use?
Line 16 calculates tax by multiplying taxable income on line 15 by 2.4% (0.024).
How is the exemption allowance calculated?
Multiply total exemptions on line 8f by $600 and enter the result on line 14.
Can I put an overpayment toward next year’s tax?
Yes. Line 24 lets you apply an amount from your overpayment on line 23 to your 2025 estimated tax for your 2025 tax return. Subtract that amount from line 23 to calculate the refund on line 25.
How do I check my refund status?
Visit www.michigan.gov/citytax and have a copy of your Form 5118 available.
Can I authorize Treasury to discuss my return with my preparer?
Yes. Check the authorization box in Part 7 to allow the Michigan Department of Treasury to discuss your return with your preparer.