5458: City of Detroit Income Tax Partnership Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5458 is the 2025 City of Detroit Income Tax Partnership Return. It reports partnership income and deductions, partner information, and, when the partnership pays tax on behalf of its partners, tax, payments, credits, and any amount due or refund.
Who files this form
Form 5458 is the City of Detroit Income Tax Partnership Return. A partnership may use it as an information-only return or to pay tax on behalf of partners.
- If the partnership chooses to pay tax for partners, it must pay for all partners subject to the tax.
- A partner who has income in addition to partnership income must also file an individual return and report the partnership income, deductions and credits specified on this form.
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. The printed April 15 deadline does not specify a calendar year.
What you'll need
Have the information needed to complete the return:
- Partnership name, FEIN, mailing address, business start date, number of partners and number of employees on December 31, 2025.
- Each partner’s name, Social Security number, home address and residency status, including dates for part-year residents.
- Business income, inventory, expenses, partner payments and nonbusiness income records for Schedules B, C and E.
- Property values, rent, employee compensation and sales or service receipts for Detroit and all locations for Schedule D.
- Estimated tax payments, prior-year credit forward, extension payments and other credits.
Attach supporting items when applicable:
- Computations for all deductions entered in line 11a, column 2, and an explanation of other credits on line 15.
- An explanation if beginning inventory differs from the prior year’s closing inventory, a summary of other costs, and statements for business property losses and other business expenses.
- Complete computations and a copy of the approval letter if using an authorized special apportionment formula.
- A separate page 5 payment-allocation calculation for each nonresident partner who performed part of their services in Detroit.
How to file
- Choose either Information only or Payment on behalf of all Partners.
- Complete Schedules B, C, D and E before transferring each partner’s total income to line 11a, column 1. For an information-only return, complete pages 3, 4 and 5 and column 1; columns 2 through 6 are not needed.
- Complete the applicable tax, payment and refund entries, and sign on page 2.
Mail all returns to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
If paying tax, include the amount on line 17. Make the check payable to “State of Michigan - Detroit.” Write the taxpayer’s FEIN, the tax year and “Form 5458” on the front of the check. Do not staple the check to the return.
Common mistakes
- Claiming the same exemption twice. A partner cannot claim an exemption here if it is already claimed on another partnership or personal return.
- Paying for only some taxable partners. The partnership may pay for partners only if it pays for all partners subject to tax.
- Including partner payments with employee labor or wages. Schedule C says to exclude partner payments from lines 8 and 17 and report partner salaries and interest on line 18 and Schedule E, column 4.
- Reporting inconsistent credit totals. Line 16 must equal the total of line 11b, column 6.
- Using the wrong Schedule D divisor. If an apportionment factor does not exist, divide by the number of factors actually used, rather than automatically dividing by three.
Questions people ask
What if the partnership has more than five partners?
Complete extra copies of lines 10, 11a, 11b and Schedule E, or attach a separate document with the required information for all partners. Complete the rest of Form 5458 using totals for all partners.
What tax rates are printed on the form?
The form applies 2.4% to resident taxable income in column 5A and 1.2% to nonresident taxable income in column 5B.
Can an overpayment be refunded or used next year?
Yes. You may request a refund of all or part of the overpayment and apply all or part toward next year’s estimated tax. Enter the credit-forward amount on line 19 and the refund amount on line 20.
How do I amend a return?
Check the amended-return box at the top of page 1 and complete the entire return with corrected information. Attach a statement explaining the amendment and all forms and documents filed with the original return, even if unchanged. Do not include a copy of the previous return. If a refund was issued on a previously filed return, include it in the total on line 14.