5122: City Income Tax e-file Payment Voucher (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5122 (CITY-V) is a payment voucher for 2025 City of Detroit income tax. It identifies the filer and the payment amount and accompanies a mailed payment after the city income tax return has been filed.
Who files this form
Use Form 5122, CITY-V, when mailing a payment for your filed 2025 City of Detroit Income Tax return. Mail the voucher with your payment after filing your return.
Do not file this form if you do not owe tax on your filed return. If you pay electronically, you do not need to mail Form 5122 to Treasury.
When it's due
For tax year 2025, your payment and Form 5122 are due April 15, 2026.
If you pay late, you must add penalty and interest. Penalty accrues at 1% of the tax due for each month or fraction of a month. Interest is charged from the return’s original due date until the balance is paid. Treasury will bill you for any required penalty and interest you leave out.
What you'll need
Have the following ready to complete and mail the voucher:
- Your filed 2025 Detroit return, to find the balance due: Form 5118, line 22e; Form 5119, line 24e; or Form 5120, line 41e.
- Filer name(s), address, the filer’s full Social Security number, and the spouse’s full Social Security number for the voucher’s spouse field.
- A check payable to State of Michigan - Detroit. Write 2025 CITY-V and the last four digits of the filer’s Social Security number on it. If paying for another filer, also write that filer’s name on the check.
Use your return as a reference, but do not attach a copy to the voucher.
How to file
Pay by mail
- File your City of Detroit Income Tax return before mailing this voucher.
- Complete Form 5122 with the requested identifying information and the balance due from your return.
- Make your check payable to State of Michigan - Detroit. Write 2025 CITY-V and the last four digits of the filer’s Social Security number on the check. If paying for another filer, include the filer’s name too.
- Detach the voucher along the dotted line. Do not fold or staple it.
- Place the voucher and payment separately in the envelope, without attaching them, and mail to:
Michigan Department of Treasury
P.O. Box 30738
Lansing, MI 48909
Do not file the voucher with your paper return.
Pay electronically
You may pay by direct debit (eCheck) from a checking or savings account, or by credit or debit card. Direct debit may also be available through your e-file provider if supported. If you pay electronically, do not mail Form 5122. Visit www.michigan.gov/citytax for more information.
Common mistakes
- Sending the voucher without payment. Do not submit it without payment or when no tax is owed.
- Attaching the payment or a return copy to the voucher. The form warns that either attachment will delay application of the payment to your account.
- Filing the voucher with a paper return. Mail it with payment after filing your city return.
- Combining payments. Keep this payment separate from other payments, and do not use this voucher for other State of Michigan payments.
- Writing notes, folding, or stapling the voucher. The form says not to do these things.
- Leaving out late-payment charges. Include required penalty and interest, or Treasury will send a bill for the additional amount.
Questions people ask
Do I need to mail Form 5122 if I pay electronically?
No. The form says you do not need to mail the voucher to Treasury when you pay electronically.
Which amount should I enter on the voucher?
Enter the balance due from Form 5118, line 22e; Form 5119, line 24e; or Form 5120, line 41e, depending on which Detroit return you filed.
Can I pay on behalf of another filer?
Yes. Write the filer’s name and the last four digits of the filer’s Social Security number on the check, along with 2025 CITY-V.
Can I use this voucher for other Michigan payments?
No. Do not use Form 5122 to make other payments to the State of Michigan or combine this payment with other payments.
Where can I get help?
Call the Michigan Department of Treasury’s City Income Tax Section at 517-636-5829. TTY assistance is available through the Michigan Relay Service at 711. Additional information is available at www.michigan.gov/citytax.