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CITY OF DETROIT INCOME TAX
2013 RESIDENT INSTRUCTIONS FOR FORM D-1040 (R)
WhO MUST FILE A RETURN
An amended Detroit return is required for any year that a determi-
nation is made by Internal Revenue Service that affects your
For each taxable year, a return must be filed by each resident with
Detroit tax liability. This return is due within 90 days from the date
a specified minimum amount of gross income subject to Detroit
of the service’s final determination. If you file an amended Federal
tax. The income levels at which residents must file are:
tax return that affects your Detroit tax liability, you must file an
Single Individual
$600
amended city return.
Married Couple — Joint Return
$1200
An amended return is also used to correct errors on previous
WhO MUST USE ThIS FORM
Detroit returns.
Individuals who were residents of Detroit for the entire year must
List the explanation for the amendment on a schedule attached to
use this form. Individuals who were Detroit residents for part of the
the return.
year must file the part year resident Form D-1040-L. Part-year resi -
For 1997 and subsequent years, the statute of limitations is four
dent forms and instructions are available from the Detroit Income
years. Beginning in 1997, the D-1040 form can be used as an
Tax Division.
amended return if the appropriate box is marked.
MARRIED PERSONS — JOINT OR SEPARATE
Include on Page 1, Line 14, payments made with the original
A husband and wife may file either a joint return or separate
return. If Line 17 of Page 1 computes to be an overpayment, it
returns. The total Detroit income of both spouses must be included
should be adjusted to reflect original refunds and credits as set forth
on a joint return, and each spouse must sign the return.
below.
DECEASED TAXPAYER
AMENDED RETURN WORkShEET
A final return must be filed for any person who died during the year
A.) Overpayment from D-1040(R) Page 1, Line 17__________.
and who is required to file as discussed under “WHO MUST FILE
A RETURN.” The executor, administrator or surviving spouse
B.) Less: Refund on original return ______________________.
must file the final return and any other return(s) required for the
C.) Less: Amount credited to Estimated Tax _______________.
decedent.
D.) Subtract B and C from A. If greater than zero enter amount to
A joint return may be filed by the surviving spouse and the execu-
be refunded here and on Line 18 _____________________.
tor or administrator. The return must be signed by the surviving
spouse and the executor or administrator.
E.) Subtract B and C from A. If less than zero, enter tax due here
and on Line 20. Pay with return if $1.00 or more ________.
If an executor or administrator has not been appointed, the surviv-
ing spouse may file a joint return. The spouse must sign the return
INTEREST ON REFUNDS
and add the notation “Surviving Spouse.” If a refund is due and the
The City of Detroit pays interest on overpayments as shown on
claimant is not a surviving spouse, Federal Form 1310 and a copy
completed tax returns, if the overpayments are not refunded within
of the death certificate must be filed with the return.
45 days of April 30, or the filing date of the return, whichever is
INTERNET
later.
Additional information, return instructions and forms are available
PLEASE NOTE: For interest purposes, a return will not be
at the website for the CITY OF DETROIT at
considered complete if:
ESTATES AND TRUSTS
A.) The W-2 is improper or is not attached.
Each trust or estate with gross income of $600 or more subject to
B.) The return does not contain the required signatures.
Detroit tax must file. An estate or trust must file D-1041 which is
available from the Detroit Income Tax Division.
C.) The required schedules are not attached.
EXTENSIONS
D.) Other required information is missing from the return.
A written request for extension of time for filing an annual return
RENAISSANCE ZONE
on Form D-1040-EXT must be made to the Detroit Income Tax
Areas in Detroit have been designated Renaissance Zones by the
Director by the original due date (for 2013 tax year, April 30,
State of Michigan. Most income of qualified residents and busi-
2014). This extension, if approved, will be granted for a period not
nesses in those areas is not taxable. Contact the Renaissance Zone
to exceed six months.
Manager at 313/224-2125 to determine if you are in a Renaissance
AMENDED RETURNS
Zone or if you qualify for tax exemption.
INTERNAL REvENUE SERvICE AUDIT
ROUNDINg DOLLAR AMOUNTS
ADJUSTMENTS AND OThER ChANgES
Only whole dollar amounts are shown on the return. Do not enter
Check the box on Line H of Page 1 if you are filing an amended
cents. Round DOWN all dollar amounts less than 50 cents. Round
return. If the amended return is a result of a Federal audit, complete
UP all amounts of 50 through 99 cents.
Lines I and J on Page 1.