5300: 2025 City of Detroit Corporate Income Tax Quarterly Estimated Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5300 is the 2025 City of Detroit Corporate Income Tax Quarterly Voucher used to submit estimated tax payments. It identifies the corporation, its tax year ending date and federal employer identification number (FEIN), and the payment amount.
Who files this form
Every corporation with an annual City of Detroit Corporate Income Tax liability of more than $250 must make quarterly estimated tax payments.
If your tax year was less than 12 months, annualize the tax to determine whether estimated payments are required.
When it's due
For calendar-year taxpayers, the returns and payments for tax year 2025 are due:
- April 15
- June 15
- September 15
- January 15 of the following year
For fiscal-year taxpayers using the 2025 form, returns and payments are due on or before the 15th day of the 4th, 6th, 9th and 13th months following the start of the fiscal year.
What you'll need
To complete and mail your payment, have:
- Form 5300, including your personalized voucher if you received one and its information is correct.
- Your taxpayer name and address.
- Your tax year ending date in MM-DD-YYYY format.
- Your Federal Employer Identification Number (FEIN).
- Your payment amount and a check.
Keep a copy of any personalized return you file.
How to file
- Complete Form 5300 with your taxpayer information, tax year ending date, FEIN and payment amount.
- Make your check payable to “State of Michigan - Detroit.”
- Write your FEIN, tax year and “City Corp Estimate” on the front of the check.
- Detach the voucher and enclose it with your check. Do not fold or staple.
- Mail the check and completed voucher to:
Michigan Department of Treasury
PO Box 30409
Lansing MI 48909
If you received a personalized voucher with correct information, file the original and keep a copy.
Common mistakes
- Using a voucher with incorrect information. Do not use an incorrect personalized voucher, another taxpayer’s return or a photocopy of another taxpayer’s form. Your payment could be posted to the wrong account.
- Forgetting adjustments. Second-, third- and fourth-quarter payments should include any needed adjustments for earlier overpayments or underpayments.
- Paying too little estimated tax. To avoid underpayment interest and penalty, total estimated payments must be at least 70 percent of the lesser of the annual liability for 2024 or 2025. Payments should be made evenly through the year, but may be adjusted if the estimated annual liability changes.
- Stapling the check to the return. The form says not to fold or staple the payment and voucher.
Questions people ask
How much should each quarterly payment be?
Each payment must approximate your tax liability for the quarter or 25 percent of your estimated annual liability. Adjust later quarterly payments for earlier overpayments or underpayments.
What if my business opened or closed during the year?
If the tax year was less than 12 months, annualize the tax to determine whether estimated payments are required.
Where can I get a voucher if I lost mine or have never made estimated payments?
Visit www.michigan.gov/citytax to obtain a form.
What happens if I do not make sufficient estimated payments?
Penalty and interest will accrue. The penalty is 1 percent of the tax due for each month or fraction of a month, up to 25 percent. For updated interest rates, visit michigan.gov/citytax, select “Reports and Legal” and look for the Revenue Administrative Bulletin titled “Interest Rate.”