5297: City of Detroit Corporate Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5297 is the 2025 City of Detroit Corporate Income Tax Return. It reports business income, adjustments, income apportioned to Detroit, tax liability, payments, and any amount due, refund, or credit forward. It can also be used to amend a return.
When it's due
For tax year 2025, the form states that the return is due April 15 or on or before the 15th day of the fourth month after the close of the tax year.
What you'll need
Have these documents and details ready:
- Your federal Form 1120 or 1120S as filed with the IRS. Include it with this return.
- Your corporation’s FEIN, NAICS code, address, incorporation details, and number of locations in Detroit and everywhere.
- Property values, annual real-property rent, employee compensation, and gross receipts for Detroit locations and locations everywhere.
- Information about income additions, subtractions, and applicable loss carryovers.
- Records of prior-period credits, estimated tax payments, and tax paid with an extension request.
If applicable, include a schedule for other allowable subtractions on line 31. For a Renaissance Zone Deduction, line 37 uses the amount from Form 5298, line 13. Subchapter S corporations are directed to complete Worksheet A in the instructions, which are not provided here.
How to file
Complete both pages, include the required attachments, and sign the taxpayer certification on page 2.
The form directs all returns to be mailed to:
Michigan Department of Treasury
PO Box 30811
Lansing MI 48909
If paying with the return:
- Pay the amount on line 51.
- Make the check payable to “State of Michigan - Detroit.”
- Print the taxpayer FEIN, tax year, and “Detroit Corporate Tax” on the front of the check.
- Do not staple the check to the return.
Common mistakes
- Leaving zero amounts blank on lines 16–18: The form says to enter zero if an amount is zero.
- Omitting the federal return: Include Form 1120 or 1120S as filed with the IRS.
- Missing amended-return entries: Check the amended-return box, complete the reason code on line 9, and complete lines 44–46. Otherwise, skip lines 44–46 and go to line 47.
- Entering negative tax due or overpayment amounts: If the calculated amount on line 47 or line 52 is less than zero, leave that line blank. By contrast, a negative amount on line 33 must be entered as negative.
- Forgetting the second page or signature: The form says to continue and sign on page 2.
- Stapling the check to the return: The payment instructions say not to staple it.
Questions people ask
What tax rate does this form use?
Line 39 calculates total tax liability by multiplying the income subject to tax on line 38 by 2% (0.0200).
How do I mark an amended return?
Check the amended-return box and enter the reason code on line 9. Also complete lines 44–46 to account for payments and any overpayment received on the original return.
Can I apply an overpayment to the next tax year?
Yes. Line 53 lets you designate an amount from the overpayment on line 52 to be credited forward as an estimate for the next tax year. Line 54 calculates the refund by subtracting line 53 from line 52.
Can I authorize Treasury to discuss the return with my preparer?
Yes. Check the authorization box in the certification area to allow the Michigan Department of Treasury to discuss the return with your preparer.