5464: 2024 City of Detroit Income Tax Estates and Trusts Quarterly Voucher (2024)
Michigan · Michigan Treasury · Used for tax years 2024
Form 5464 is the 2024 City of Detroit Income Tax Estates and Trusts Quarterly Voucher. It accompanies a payment and identifies the estate or trust, fiduciary, tax year, federal employer identification number (FEIN), and payment amount.
Who files this form
An estate or trust is not required to make estimated income tax payments.
The voucher is titled for tax year 2024, but its statement about accepting voluntary payments refers to tax year 2023. The printed text does not clarify this difference.
What you'll need
To prepare a payment, have:
- The Form 5464 voucher and a check.
- The estate or trust's name and Federal Employer Identification Number (FEIN).
- The fiduciary's name, title, and mailing address.
- The tax year ending date in MM-DD-YYYY format.
- The payment amount.
How to file
- Complete the voucher with the requested identifying information, tax year ending date, and payment amount.
- Make your check payable to “State of Michigan - Detroit.”
- Write the estate or trust's FEIN, tax year, and “Form 5464” on the check.
- Detach the voucher and enclose it with your check. Do not fold or staple.
- Mail both to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
Common mistakes
- Leaving the FEIN, tax year, or “Form 5464” off the check. The form tells you to include all three.
- Using a different payee. Make the check payable to “State of Michigan - Detroit.”
- Sending the check without the voucher. Enclose both.
- Folding or stapling. The form says not to fold or staple.
Questions people ask
Are estimated income tax payments required for an estate or trust?
No. The form states that an estate or trust is not required to make estimated income tax payments.
Why does this 2024 voucher mention 2023?
The title identifies it as a 2024 voucher, while the voluntary-payment statement says payments will be accepted for tax year 2023. The form does not explain the difference.
Which city is this payment for?
The voucher identifies the payment as being for the City of Detroit, city code 170.
What should I write on the check?
Write the estate or trust's FEIN, tax year, and “Form 5464” on the check. Make it payable to “State of Michigan - Detroit.”