5120: City of Detroit Part-Year Resident Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5120 is the 2025 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 City of Detroit Part-Year Resident Income Tax Return for tax year 2025. It asks for your dates of Detroit residency during 2025 and, if applicable, your spouse’s residency dates.
The supplied form does not state income thresholds or detailed rules for who is required to file.
When it's due
The 2025 return is due April 15, 2026.
What you'll need
Have the information needed to complete the return, including your full Social Security number, address, birth date, 2025 residency dates, and exemption and dependent information. The form also asks for spouse information when applicable.
Depending on the entries you report, the form calls for:
- U.S. Schedule C or Schedule F: Include a copy for net profit or loss on line 14.
- U.S. Schedule E: Include a copy for rental real estate and royalties on line 18.
- Page 1 of U.S. Form 1040: Include a copy for the subtraction on line 22 for self-employed SEP, SIMPLE, IRA, and qualified plans.
- City Schedule W: Use line 5 for tax withheld and line 6 for tax paid for you by a partnership.
You will also need amounts for any city estimated tax payments, extension payments, 2024 credit carried forward, and income taxes paid to another city that you report.
How to file
Type or print in blue or black ink. Complete all three pages, include the required attachments, and complete the signature section.
Refund or zero returns: Mail your return to:
Michigan Department of Treasury
Lansing, MI 48956
Returns with a payment: Pay the amount on line 41e 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 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 pages are completed and included.
- Entering negative subtractions: All entries in Part 2 must be positive numbers.
- Including child support as alimony paid: Line 25 specifically says not to include child support.
- Using the wrong date format: Enter residency dates and birth dates as MM-DD-YYYY.
- Stapling your check to the return: The form says not to do this.
- Discarding your records too soon: Keep your return and supporting schedules for six years.
Questions people ask
What tax rates does this form use?
Line 34 applies 2.4% to taxable resident income in column A and 1.2% to taxable nonresident income in column B. Line 35 combines the two amounts.
How do I mark an amended return?
Check the amending box on page 1 and enter your reason for amending on line 45 on page 3.
Can I apply an overpayment to next year’s tax?
Yes. Line 43 lets you apply an amount from your line 42 overpayment to your 2026 estimated tax for your 2026 return. Line 44 shows the remaining refund after subtracting that credit forward.
How can I check my refund status?
Visit www.michigan.gov/citytax and have a copy of your Form 5120 available.