5461: 2025 City of Detroit Income Tax Partnership Quarterly Estimated Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5461 is the 2025 City of Detroit Partnership Income Tax Quarterly Estimated Payment Voucher. It identifies the partnership, its tax year and federal employer identification number (FEIN), and the estimated tax payment amount.
Who files this form
Form 5461 is the quarterly estimated payment voucher for partnerships that elect to pay Detroit income tax on behalf of their partners. A partnership may pay for partners only if it pays for all partners subject to the tax.
Every partnership with business activity in Detroit must file the annual information return, Form 5458, even if it has no office or place of business in the city. Syndicates, joint ventures, pools, similar organizations, and LLCs taxed as partnerships at the federal level also use Form 5458.
Threshold wording to note: Although this is the 2025 voucher, its instructions say estimated payments are required if the partnership’s total 2018 estimated tax is expected to exceed $100. That sentence does not state a 2025 threshold.
When it's due
For the 2025 tax year, calendar-year estimated payments are due on or before:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
You may pay the full year's estimated tax by the first due date, April 15, instead of paying in installments.
For fiscal-year filers, payments are due by the 15th day of the fourth, sixth, ninth, and thirteenth month after the fiscal year starts.
If income changes and no estimated payments have been made, the 2025 instructions give these payment dates:
- Change from April 1 through May 31: pay by June 15, 2025.
- Change from June 1 through August 31: pay by September 15, 2025.
- Change from September 1 through December 31: pay by January 15, 2026.
To avoid amending the fourth installment voucher, the instructions allow you to file the 2025 partnership income tax return before February 2026. With this option, the fourth installment voucher due January 15, 2026 is not required.
What you'll need
Have these ready to complete and mail the voucher:
- Partnership name and mailing address.
- Tax year ending date, in MM-DD-YYYY format.
- Federal Employer Identification Number (FEIN).
- Payment amount and a check.
- An estimate of the partnership’s 2025 income.
The instructions say to use the partnership’s 2024 Detroit, Michigan, and U.S. composite/partnership income tax returns as references, even if they are not yet completed.
For the annual Form 5458, the partnership should include a statement listing the names, addresses, and Social Security numbers of the partners on whose behalf payments are made.
How to file
- Complete Form 5461 with the partnership’s information, tax year ending date, FEIN, and payment amount. Report the same year reported on U.S. Form 1065.
- Make the check payable to “State of Michigan - Detroit.”
- Write the partnership’s FEIN and “2025 Form 5461” on the front of the check.
- Detach the voucher and enclose it with the check. Do not fold or staple.
- Mail the check and completed voucher to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
The provided text gives mailing instructions only. It does not describe an e-file option.
Common mistakes
- Paying for only some taxable partners. The partnership may pay on behalf of partners only if it pays for all partners subject to the tax.
- Leaving identifying information off the check. Include the FEIN and “2025 Form 5461.”
- Folding or stapling the payment materials. The voucher says not to fold or staple, and the instructions specifically say not to staple the check to the form.
- Ignoring earlier overpayments or underpayments. Second, third, and fourth quarter payments should include any necessary adjustments for previous quarters.
- Failing to update an estimate after income changes. If payments have already been made, amend the estimate on the next installment voucher and spread the increase or decrease equally over the remaining installments.
Questions people ask
Is Form 5461 the annual partnership return?
No. Form 5461 is the quarterly estimated payment voucher. Form 5458 is the annual City of Detroit Income Tax Partnership Return.
Do partners still need to make individual estimated payments?
If the partnership makes estimated income tax payments for them, partners are not required to make individual payments unless they have other income on which the net Detroit income tax is expected to exceed $100.
How much should each quarterly payment be?
Each payment must approximate the tax liability for the quarter or 25 percent of the estimated annual liability. Later quarterly payments should account for earlier overpayments or underpayments.
What tax rates are listed?
The instructions list 2.40% for Detroit residents, 1.20% for nonresidents, and 2.0% for partners that are corporations.