5119: City of Detroit NonResident Income Tax Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5119 is the 2024 City of Detroit Nonresident Income Tax Return. It reports income subject to Detroit tax, exemptions, subtractions, credits and payments to calculate a refund or balance due. It also includes sections for business income apportionment and amended returns.
When it's due
For tax year 2024, the return is due April 15, 2025.
What you'll need
Have the information and schedules used to complete your return:
- Your full Social Security number, address, date of birth, filing status and exemption information. The form also asks for spouse information when applicable.
- Form 5121, referenced for wages, salaries, tips and other compensation earned in Detroit.
- U.S. Schedule C or Schedule F, if reporting business or farm income or loss. Include a copy with the return.
- U.S. Schedule E, if reporting rental real estate and royalties. Include a copy with the return.
- City Schedule W, for tax withheld and tax paid for you by a partnership.
- Amounts of city estimated tax payments, extension payments and any 2023 credit carried forward.
If completing the business income apportionment section, have the business name, federal employer identification number, and property, rent, employee compensation and gross receipts figures for Detroit and everywhere.
How to file
Type or print in blue or black ink. Complete and include all three pages, along with applicable attachments. Complete the taxpayer certification and signature fields on page 3.
Refund or zero returns: Mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
Returns with a balance due: Pay the amount on line 24e. Mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Make your check payable to “State of Michigan - Detroit.” Print the last four digits of your Social Security number and “2024 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. Do not staple the check to the return.
Common mistakes
- Leaving out pages 2 or 3: The form cannot be processed unless both pages are completed and included.
- Entering negative subtractions: All entries in Part 4 must be positive numbers.
- Including child support as alimony paid: The form says not to include child support on line 30.
- Missing spouse information when filing separately: If you check filing status box c, complete line 3 and enter your spouse's full name in the space provided.
- Stapling the check to the return: The form says not to staple it.
- Not keeping a copy: Keep your return and supporting schedules for six years.
Questions people ask
What tax rate does the 2024 form use?
Line 19 calculates tax by multiplying taxable income on line 18 by 1.2% (0.012).
How is the exemption allowance calculated?
Multiply the total exemptions on line 8f by $600 and enter the result on line 17.
How do I mark an amended return?
Check the amending box on page 1 and list the reason for amending in Part 6, line 48, on page 3.
Can I apply an overpayment to next year's estimated tax?
Yes. Enter on line 26 the amount of your line 25 overpayment to credit to your 2025 estimated tax for your 2025 tax return. Subtract line 26 from line 25 to calculate the refund on line 27.
How can I check my refund status?
Visit www.michigan.gov/citytax and have a copy of your Form 5119 available.