5118: City of Detroit Resident Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5118 is the 2025 City of Detroit Resident Income Tax Return. It reports income, additions and subtractions, exemptions, credits and payments to calculate your Detroit income tax and any refund or balance due. It can also be used to amend a return.
Who files this form
Form 5118 is the 2025 City of Detroit Resident Income Tax Return. It provides filing status options for single, married filing jointly, and married filing separately.
The supplied form does not state income thresholds or other rules for deciding whether you must file.
When it's due
Your 2025 City of Detroit Resident Income Tax Return is due April 15, 2026.
What you'll need
Have these documents and details available to complete the return:
- U.S. Form 1040, for the adjusted gross income entered on line 9.
- City Schedule W, if reporting tax withheld or tax paid for you by a partnership.
- Your full Social Security number, date of birth, address, and applicable spouse information.
- Information about your exemptions and dependents.
- Amounts for any city estimated tax payments, extension payments, and 2024 credit carried forward.
- Details of any income additions, subtractions, or income taxes paid to another city that you report.
How to file
Type or print in blue or black ink. Complete and include both pages, including the taxpayer certification signature fields.
Refund or zero returns: Mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
Returns with a payment: Pay the amount on line 22e. Mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Make your check payable to “State of Michigan - Detroit.” Write the last four digits of your Social Security number and “2025 Detroit Income Tax” on the front of the check. 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.
The supplied form does not provide e-filing instructions.
Common mistakes
- Leaving out page 2: The form cannot be processed unless page 2 is completed and included.
- Entering negative amounts in Parts 4 or 5: All additions and subtractions entered in these parts must be positive numbers. Part 5 subtractions must be included in the adjusted gross income on line 9.
- Omitting spouse information when married filing separately: Complete line 3 and enter your spouse's full name where requested.
- Stapling your check to the return: The form says not to do this.
- Not keeping your records: Keep a copy of your return and supporting schedules for six years.
Questions people ask
What tax rate does the form use?
Line 16 calculates tax by multiplying taxable income on line 15 by 2.4% (0.024).
How is the exemption allowance calculated?
Line 14 multiplies total exemptions from line 8f by $600.
How do I mark an amended return?
Check the amending box on page 1 and enter your reason for amending in Part 6, line 38, on page 2.
Can I apply an overpayment to next year's estimated tax?
Yes. Line 24 lets you apply an amount from your line 23 overpayment to your 2026 estimated tax for your 2026 tax return. Line 25 calculates your refund by subtracting line 24 from line 23.
How can I check my refund status?
Visit www.michigan.gov/citytax and have a copy of your Form 5118 available.