5120: City of Detroit Part-Year Resident Income Tax Return (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5120 is the 2024 City of Detroit Part-Year Resident Income Tax Return. It reports taxable resident and nonresident income, subtractions, exemptions, credits and payments to calculate your tax due or refund.
Who files this form
Form 5120 is the 2024 City of Detroit Part-Year Resident Income Tax Return. It asks for the dates you and, if applicable, your spouse lived in Detroit during 2024.
The form lists single, married filing jointly, and married filing separately filing statuses. The supplied text does not state income thresholds or other rules for determining whether you must file.
When it's due
The 2024 tax year return is due April 15, 2025.
What you'll need
Have the information needed to complete the form, including:
- Your full Social Security number, birth date, address, and 2024 Detroit residency dates, plus your spouse’s information if applicable.
- Income amounts for the taxable resident and taxable nonresident columns.
- Exemption and dependent information.
- City estimated tax payments, extension payments, and any 2023 credit forward.
- City Schedule W for tax withheld on line 36 and tax paid for you by a partnership on line 38, if applicable.
The form specifically asks you to include these copies for the relevant entries:
- U.S. Schedule C or Schedule F for net profit or loss on line 14.
- U.S. Schedule E for rental real estate and royalties on line 18.
- Page 1 of U.S. Form 1040 for self-employed SEP, SIMPLE, IRA, and qualified plan subtractions on line 22.
How to file
Type or print in blue or black ink. Complete and include all three pages, and sign and date the certification. The form provides signature lines for the filer and spouse.
For a refund or zero return, mail to:
Michigan Department of Treasury
Lansing, MI 48956
If you owe tax, mail your check and return to:
Michigan Department of Treasury
Lansing, MI 48929
Pay the amount on line 41e. Make your check payable to “State of Michigan - Detroit.” On the front of the check, print the last four digits of your Social Security number and “2024 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 the 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 are completed and included.
- Omitting spouse information when married filing separately. Complete line 3 and enter your spouse’s full name in the space provided.
- Using negative numbers in Part 2. All subtraction entries must be positive numbers.
- Including child support as alimony paid. Line 25 says not to include child support.
- Forgetting the amendment details. If amending, check the box on page 1 and give the reason on page 3.
- Stapling the check to the return. The form specifically says not to do this.
Questions people ask
How do I enter my Detroit residency dates?
Enter your 2024 residency dates on line 6 in MM-DD-YYYY format. Separate spaces are provided for the filer and spouse.
What tax rates does the form use?
Line 34 multiplies taxable resident income in column A by 2.4% and taxable nonresident income in column B by 1.2%. Line 35 adds those tax amounts together.
Can I apply an overpayment to next year?
Yes. Line 43 lets you credit an amount from your overpayment on line 42 to your 2025 estimated tax for your 2025 tax return. Line 44 calculates the refund remaining after that credit.
How can I check my refund status?
Visit www.michigan.gov/citytax and have a copy of your Form 5120 available.