5123: 2025 City Estimate Payment Voucher (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 5123 is a payment voucher for individuals mailing 2025 estimated income tax payments for the City of Detroit. It records the filer’s information and payment amount and includes a worksheet to calculate estimated tax payments.
Who files this form
You must make estimated city income tax payments if you expect to owe more than $100 when you file your City Income Tax Return.
You may not have to make estimated payments if your expected 2025 withholding is at least 70% of the lesser of your total 2025 tax or your total 2024 tax.
These requirements apply to both city residents and nonresidents with a city tax liability. This voucher is for payments to the City of Detroit. Do not submit it for a quarter when you have no estimated tax due.
When it's due
For tax year 2025, the estimated payment deadlines are:
- April 15, 2025: File Form 5123 and pay at least one-fourth of your estimated tax.
- June 16, 2025: Second payment due.
- September 15, 2025: Third payment due.
- January 15, 2026: Fourth payment due.
The remaining estimated tax after the first payment is due in three equal payments. Treasury will not send reminder notices.
What you'll need
Have the following ready:
- Your 2024 city income tax return for reference, including your exemption information.
- For residents, the additions and subtractions from your 2023 city income tax return, as specified in the worksheet instructions.
- Estimates of your 2025 taxable city income, city tax credits, and city tax withheld from earnings.
- Any 2024 overpayment to apply toward your estimated payments.
- Your name, address, and full Social Security number, plus your spouse’s full Social Security number if applicable to the voucher.
If paying by mail, use Form 5123 and a check. Keep the Estimated Tax Computation Worksheet for your records.
How to file
Calculate your payment
Use the Estimated Tax Computation Worksheet to estimate your 2025 city tax, subtract estimated credits and withholding, and divide the estimated tax due by four. Apply any 2024 overpayment to the first voucher, then carry unused credit to later vouchers until it is used up.
Pay electronically
You can pay by direct debit (eCheck) from a checking or savings account, or by credit or debit card. Visit www.michigan.gov/citytax for information. If you pay electronically, do not mail Form 5123 to Treasury.
Pay by mail
- Use your correct personalized voucher or obtain Form 5123 at www.michigan.gov/citytax. You can also call 517-636-5829 to request mailed forms.
- Make your check payable to “State of Michigan - Detroit.”
- Write the last four digits of your Social Security number and “2025 City Estimate” on the front of the check.
- Enter your payment amount on the voucher. Do not fold or staple.
Mail the voucher and payment to:
Michigan Department of Treasury
P.O. Box 30738
Lansing, MI 48909
Common mistakes
- Using a joint preprinted voucher when filing separately. If you plan to file as married filing separately, do not use a voucher containing both spouses’ Social Security numbers. Each filer must submit separate vouchers and payments.
- Using an incorrect voucher. Do not use personalized forms with incorrect information, another taxpayer’s voucher, or a photocopy of another taxpayer’s form. Payments could go to the wrong account.
- Sending a voucher without payment. Do not send an estimate form unless you are sending a payment with it. Do not mail Form 5123 if you pay electronically.
- Waiting for a reminder. Treasury will not send payment reminder notices.
- Skipping the annual return. Even if your estimated payments cover all the tax you owe for the year, you still must file a tax return.
- Missing or underpaying required estimates. Failure to make required payments or underpayment results in penalty and interest.
- Forgetting an overpayment credit. Apply your 2024 overpayment to the first voucher and any unused credit to later vouchers until it is fully used.
Questions people ask
Do I need to mail Form 5123 if I pay electronically?
No. If you make your estimated payment electronically, you do not need to mail Form 5123 to Treasury.
What tax rates does the worksheet use?
The worksheet uses 2.4% for city residents and 1.2% for city nonresidents.
Why does my personalized voucher show only part of my Social Security number?
Personalized vouchers show only the last four digits to protect your privacy.
Do estimated payments replace my annual tax return?
No. If you made estimated payments and owe no more tax for the year, you still must file a tax return.
Where can I get help deciding whether to pay estimates or how much to pay?
Contact Michigan Department of Treasury’s City Income Tax Administration at 517-636-5829. TTY assistance is available through the Michigan Relay Service at 711. You can also visit www.michigan.gov/citytax.