5122: City Income Tax e-file Payment Voucher (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5122 (CITY-V) is a payment voucher to mail with your payment after filing your 2024 City of Detroit income tax return. It identifies the filer and the payment amount for the balance due.
Who files this form
Use Form 5122, CITY-V, to mail a payment after filing your 2024 City of Detroit Income Tax return.
- If you do not owe tax on your filed return, do not file this voucher.
- If you pay electronically, you do not need to mail Form 5122 to Treasury.
- Do not use this voucher for any other payments to the State of Michigan.
When it's due
For tax year 2024, your payment and Form 5122 are due April 15, 2025.
If you pay late, you must add penalty and interest to the amount due.
What you'll need
To complete the voucher, have your filed 2024 Detroit return available. Use the balance due from:
- Form 5118, Resident Income Tax Return: line 22e.
- Form 5119, Nonresident Income Tax Return: line 24e.
- Form 5120, Part-Year Resident Income Tax Return: line 41e.
The voucher asks for the filer's name, address, full Social Security number, spouse's full Social Security number, and payment amount. For a mailed payment, include your check with the voucher, but keep them separate in the envelope.
How to file
Pay by mail
After filing your 2024 Detroit income tax return:
- Enter your identifying information and the balance due on Form 5122.
- Make your check payable to State of Michigan - Detroit.
- Write 2024 CITY-V and the last four digits of your Social Security number on the check. If paying for another filer, write that filer's name and the last four digits of their Social Security number on the check.
- Detach the voucher along the dotted line. Do not fold or staple it.
- Place the check and voucher separately in an envelope and mail them to:
Michigan Department of Treasury
P.O. Box 30738
Lansing, MI 48909
Do not file the voucher with your paper return or attach a copy of your return to it.
Pay electronically
You may pay by direct debit (eCheck) from a checking or savings account, or by credit or debit card. Direct debit is also available through your e-file provider when supported. If you pay electronically, do not mail the voucher. Visit www.michigan.gov/citytax for more information.
Common mistakes
- Sending the voucher without payment. Mail it only with payment for your filed city return.
- Combining payments. Do not combine this payment with other payments or use the voucher for other State of Michigan payments.
- Attaching the check or a return copy to the voucher. The form warns that attaching either item will delay application of the payment to your account.
- Filing the voucher with a paper return. Mail it with payment after filing your return.
- Writing notes, folding, or stapling the voucher. The form says not to do these things.
- Leaving out required penalty and interest on a late payment. Treasury will send a bill for the additional amount due.
Questions people ask
Do I need to mail Form 5122 if I pay electronically?
No. If you make your payment electronically, you do not need to mail Form 5122 to Treasury.
Which amount should I put on the voucher?
Use the balance due on Form 5118, line 22e; Form 5119, line 24e; or Form 5120, line 41e, depending on which Detroit return you filed. Add penalty and interest if your payment is late.
Should I put my full Social Security number on the check?
The check should show only the last four digits of the filer's Social Security number, along with “2024 CITY-V.” The voucher itself asks for full Social Security numbers.
What happens if I pay late?
You must add penalty and interest. Penalty accrues at one percent of the tax due for each month or fraction of a month. Interest is charged from the return's original due date until the tax balance is paid. If you leave out required penalty and interest, Treasury will bill you for the additional amount.
Where can I get help?
Visit www.michigan.gov/citytax or call Treasury's City Income Tax Section at 517-636-5829. TTY assistance is available through the Michigan Relay Service by calling 711.