5462: 2025 City of Detroit Income Tax - Estates and Trusts (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5462 is the 2025 City of Detroit income tax return for estates and trusts. It reports Detroit income, adjustments, tax, payments and credits, and any payment due or refund. Its Schedule G reports income distributable to resident beneficiaries.
Who files this form
Form 5462 is for estates and trusts required to file U.S. Form 1041 that have Detroit taxable gross income above these amounts:
- Estates: more than $600.
- Simple trusts: more than $300. A simple trust must distribute all of its income currently.
- Complex trusts: more than $100.
A business trust that files as a corporation with the IRS and is doing business in Detroit must file the City of Detroit Corporate Income Tax Return, Form 5297, instead.
When it's due
The 2025 Form 5462 is due on or before April 15, 2026.
What you'll need
Include a copy of U.S. Form 1041 with the return. Depending on what you report, also include:
- Federal schedules supporting Detroit income on lines 9 through 12, including a federal Schedule C for each business conducting activity in Detroit.
- Federal Schedule K-1 for the estate’s or trust’s share of partnership losses from Detroit activities, and federal Form 8582.
- A separate schedule listing other income excluded or adjusted, if needed. Attach Schedule 5 if excluding or adjusting reported ordinary gain or loss.
- Copies of all documents showing Detroit tax withheld on line 21.
- A Detroit Renaissance Zone Approval Letter or Certificate if claiming that deduction.
For Schedule G, have each resident beneficiary’s name, Social Security number or FEIN, and amount distributable. Attach a similar schedule if you need more space.
For an amended return, attach a statement explaining the reason for the amendment and all forms and documents filed with the original return. Do not include a copy of the previous return.
How to file
Complete Form 5462 with the estate’s or trust’s identifying information, Detroit income, adjustments, payments, and credits. Complete Schedule G for resident beneficiaries if any income is distributed, and carry its total to line 14. Sign and date the return.
Mail all returns to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
If line 24 shows a payment due, include a check or money order payable to “State of Michigan - Detroit.” Write the taxpayer’s FEIN, tax year, and “Form 5462” on the check. Do not staple the check to the return.
Keep a copy of the return and all supporting schedules for six years.
Common mistakes
- Forgetting to sign and date the return. The printed reminder requires both. Preparers must provide a PTIN, FEIN, or SSN, plus their business name, business address, and phone number.
- Using inconsistent identification numbers. Use the same FEIN on all Detroit forms for the estate or trust, and repeat it at the top of page 2.
- Treating a filing extension as extra time to pay. An extension of time to file is not an extension of time to pay. Interest is due if the extension payment is insufficient.
- Reporting gains or losses from intangible assets. The instructions state that gains from assets such as stocks and bonds are not taxed on this return, and losses are not deductible.
- Stapling the check to the return. The form specifically says not to do this.
Questions people ask
What tax rate and exemptions does this form use?
The tax rate is 1.2% of the total income subject to tax on line 19. The exemption on line 16 is $600 for an estate, $300 for a simple trust, or $100 for a complex trust.
Do I need to complete Schedule G?
Schedule G is for resident beneficiaries only. The instructions say it must be completed if any income is distributed; otherwise, it is not necessary. Carry the total from Schedule G, line 16, to Form 5462, line 14.
Can I request a filing extension?
Yes. Complete and file Form 5463 and send Treasury payment of the estimated tax liability. Treasury may grant a six-month extension and does not send an approval notice. The extension does not extend the time to pay.
What can I do with an overpayment?
You may request a refund of all or part of it, apply all or part to next year’s tax liability, or split it between the two. Complete lines 25, 26, and 27 as applicable.
How do I amend a return?
Check the amended-return box at the top of page 1 and complete the entire return using corrected information. Attach an explanation and all forms and documents filed with the original return, but not a copy of the previous return. If the amendment is due to a federal audit, enter the federal determination date on line 8.