5464: 2025 City of Detroit Income Tax Estates and Trusts Quarterly Voucher (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form 5464 is a quarterly payment voucher for voluntary 2025 City of Detroit income tax payments by estates and trusts. It identifies the estate or trust and fiduciary, tax year ending, federal employer identification number (FEIN), and payment amount.
Who files this form
Estates and trusts are not required to make estimated income tax payments. The Michigan Department of Treasury will accept voluntary payments for tax year 2025 using this City of Detroit voucher.
What you'll need
To complete the voucher and payment, have:
- The name of the estate or trust.
- The fiduciary’s name, title, and mailing address, including city, state, and ZIP code.
- The tax year ending date in MM-DD-YYYY format.
- The estate’s or trust’s Federal Employer Identification Number (FEIN).
- The payment amount and a check.
How to file
- Complete the voucher and enter the payment amount.
- Make the check payable to “State of Michigan - Detroit.”
- Write the estate’s or trust’s FEIN, tax year, and “Form 5464” on the check.
- Detach the voucher and enclose it with the check. Do not fold or staple.
- Mail the check and voucher to:
Michigan Department of Treasury
City Tax Administration
PO Box 30813
Lansing MI 48909
Common mistakes
- Do not leave the FEIN, tax year, or “Form 5464” off the check.
- Make the check payable to “State of Michigan - Detroit.”
- Remember to enclose both the check and the detached voucher.
- Do not fold or staple.
Questions people ask
Does an estate or trust have to make estimated income tax payments?
No. The form says estimated income tax payments are not required for estates or trusts. Voluntary payments are accepted for tax year 2025.
Which city is this payment for?
The voucher is for the City of Detroit and lists city code 170.
What should I write on the check?
Write the estate’s or trust’s FEIN, the tax year, and “Form 5464.” Make the check payable to “State of Michigan - Detroit.”