5119: City of Detroit NonResident Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5119 is the 2025 City of Detroit Nonresident Income Tax Return. It reports income, subtractions, exemptions, credits and payments to calculate Detroit income tax and any refund or balance due. It can also be used to amend a return.
When it's due
The 2025 City of Detroit Nonresident Income Tax Return is due April 15, 2026.
What you'll need
Have the following information and schedules ready, as applicable:
- Your full Social Security number, address and date of birth, plus the spouse information requested on the form.
- Filing status, dependent and exemption information.
- Income information for wages earned in Detroit, business or farm income, sales of tangible property in Detroit, rentals, royalties, partnerships and trusts.
- Form 5121, referenced for wages and other compensation earned in the city.
- A copy of U.S. Schedule C or Schedule F to include for business or farm income.
- A copy of U.S. Schedule E to include for rental real estate and royalties.
- City Schedule W for tax withheld and tax paid for you by a partnership.
- Amounts of city estimated tax payments, extension payments and any 2024 credit forward.
- Business property, rent, payroll and receipts information if completing the business income apportionment section.
How to file
Type or print in blue or black ink. Complete and include all three pages, complete the taxpayer certification, and include the required supporting schedules.
If you have a refund or owe zero, mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
If you owe tax, pay the amount on line 24e and mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Make your check payable to “State of Michigan - Detroit.” On the front, print the last four digits of your Social Security number and “2025 Detroit Income Tax.” 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 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: Line 30 specifically says not to include child support.
- Omitting spouse details when married filing separately: Complete line 3 and enter your spouse's full name as directed.
- Stapling the check to the return: The form says not to staple it.
- Discarding your records too soon: Keep your return and supporting schedules for six years.
Questions people ask
What tax rate does this 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 total exemptions on line 8f by $600 and enter the result on line 17.
How do I amend this return?
Check the amending box on page 1 and give the reason 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 you want credited to your 2026 estimated tax for your 2026 tax return. Subtract that amount from line 25 to calculate your 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.