1999 Non-Resident Instructions For Form D-1040 (Nr) - City Of Detroit Income Tax
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CITY OF DETROIT INCOME TAX
1999 NON-RESIDENT INSTRUCTIONS FOR FORM D-1040 (NR)
WHO MUST FILE A RETURN
Detroit tax must file. An estate or trust must file D-1041 which is
available from the Detroit Income Tax Division.
For each taxable year, a return must be filed by each non-resident
with a specified minimum amount of gross income subject to
EXTENSIONS
Detroit tax. The income levels at which non-residents must file are:
A written request for extension of time for filing an annual return
on Form D-1040-EXT must be made to the Detroit Income Tax
Single Individual
$750
Director by the original due date (for 1999 tax year; April 30, 2000).
Married Couple - Joint Return
$1500
This extension, if approved, will be granted for a period not to
exceed six months.
NOTE: Amount for exemption was increased to $750 effective
January 1, 1998. Exemption amount was $600 prior to that date.
AMENDED RETURNS
WHO MUST USE THIS FORM
Individuals who were non-residents of the city during the entire year
INTERNAL REVENUE SERVICE AUDIT
must use this form.
ADJUSTMENTS AND OTHER CHANGES
Check the box on Line H of Page 1 if you are filing an amended
An individual who was a Detroit resident for the entire year must
return. If the amended return is a result of a Federal audit, complete
file a D-1040(R) resident form. If you were a resident of Detroit for
Lines I and J of Page 1.
part of the year, use Form D-1040(L). Resident, part-year resident
forms and instructions are available from the Detroit Income Tax
An amended Detroit return is required for any year that a determi-
Division.
nation is made by Internal Revenue Service that affects your Detroit
MARRIED PERSONS – JOINT OR SEPARATE
tax liability. This return is due within 90 days from the date of the
service’s final determination. If you file an amended Federal tax
A husband and wife may file either a joint return or separate returns.
return that affects your Detroit tax liability, you must file an amend-
The total Detroit income of both spouses must be included on a joint
ed city return.
return, and each spouse must sign the return.
DECEASED TAXPAYER
An amended return is also used to correct errors on previous Detroit
returns. The Statute of Limitations allows amended returns to be
A final return must be filed for any person who died during the year
filed for refunds for years prior to 1997 within three years of the
and who is required to file as discussed under “WHO MUST FILE
original due date as extended or the date the tax was paid, which-
A RETURN;” The executor, administrator or surviving spouse must
ever is later.
file the final return and any other return due for the deceased. A joint
return may be filed by the surviving spouse and the executor or
For 1997 and subsequent years, the statute of limitations has been
administrator. The return must be signed by the surviving spouse
extended to four years. Beginning in 1997, the D-1040 form can be
and the executor or administrator. If an executor or administrator
used as an amended return if the appropriate boxes are marked. For
has not been appointed, the surviving spouse may file a joint return.
years prior to 1997, an amended return is filed on Form D-1040X -
The spouse must sign the return and add the notation “Surviving
which is available from the Detroit Income Tax Division.
Spouse.”
Include on Page 1, Line 12, payments made with the original return.
If refund is due, and the claimant is not a surviving spouse, Federal
If Line 15 of Page 1 computes to be an overpayment, it should be
Form 1310 and a copy of the death certificate must be filed with the
adjusted to reflect original refunds and credits as set forth below.
return.
NEW LOOK FOR 1999 RETURNS
AMENDED RETURN WORKSHEET
Beginning in 1997 and continuing in 1999, the Detroit Income Tax
Division has changed the look of the individual returns (D-1040(R),
A). Overpayment from D-1040(NR) Page 1, Line 15_________.
D-1040(NR) and D-1040(L) so that they can be optically scanned
and processed. Scanning returns will help us issue refunds faster
B). Less: Refund on original return______________________.
and will save in processing costs. The boxes that you enter your fig-
ures in are printed in red ink. File our form and not a photocopy of
C). Less: Amount credited to Estimated Tax_______________.
the form. PHOTOCOPIES CANNOT BE SCANNED. See Back of
Cover for additional information regarding the correct procedure for
D). Subtract B and C from A. If greater than zero, enter
entering information on the forms.
amount to be refunded here and on Line 16_________.
COMPUTER GENERATED RETURNS
E). Subtract B and C from A. If less than zero, enter tax due here
A new computer generated form for filing 1999 individual income
and on Line 18. Pay with return if $1.00 or more.__________.
taxes has been developed in cooperation with the National
Association of Computerized Tax Preparers (NACTP). Taxpayers
are advised that this form differs from that used to prepare manual
INTEREST ON REFUNDS
filing.
The City of Detroit will pay interest on overpayments as shown on
completed tax returns, if the over payments are not refunded within
INTERNET
45 days of April 30, or the filing date of the return, whichever is
Additional information, return instructions and forms are available
later.
at the website for the CITY OF DETROIT at
PLEASE NOTE: For interest purposes, a return will not be
NOTE: The individual and corporate forms available on the inter-
considered complete if:
net are for DISPLAY USE ONLY. The requirement for red ink in the
character boxes prevent the copies on the internet from being
A)
The W-2 is improper or is not attached.
processed through our system.
B)
The return does not contain the required signatures.
C)
The required schedules are not attached.
ESTATES AND TRUSTS
D)
Other required information is missing from the return.
Each trust or estate with gross income of $600 or more subject to
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