1999 Non-Resident Instructions For Form D-1040 (Nr) - City Of Detroit Income Tax Page 2
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INSTRUCTIONS
RENAISSANCE ZONE
3.
Net profits from rental of real and tangible personal property
Six areas in Detroit have been designated Renaissance Zones by the
located in Detroit. Gain on the sale or exchange of real and
State of Michigan. Most income of qualified residents and busi-
tangible personal property located in Detroit.
nesses in those areas is not taxable. Contact the Renaissance Zone
EXEMPT INCOME
Manager at 313/224-3072 to determine if you are in a Renaissance
Zone or if you qualify for tax exemption.
EXEMPT INCOME INCLUDES:
ROUNDING DOLLAR AMOUNTS
1. Gifts, inheritances and bequests.
Only whole dollar amounts are shown on the return. Do not enter
2. Pensions (including disability pensions) and annuities.
cents. Round DOWN all dollar amounts less than 50 cents. Round
3. Proceeds from insurance (except that payments from a health
UP all amounts of 50 through 99 cents.
and accident policy paid for by your employer are taxable to the
same extent as provided by the Internal Revenue Code).
LINE-BY-LINE INSTRUCTIONS
4. Unemployment compensation, supplemental unemployment
benefits (sub-pay), welfare relief payments.
INSTRUCTIONS FOR PAGE 1
5. Workman’s compensation or similar payments for death, injury
Enter your name (husband and wife if a joint return), address, and
or illness arising out of and in the course of an employee’s job.
social security number (husband first, wife second). Check box if
return is for a deceased taxpayer. Indicate filing status (single or
6. Interest, dividends and other forms of intangible income (when
married filing jointly).
the receipts of interest and or other intangible income is part of a
business it shall be considered as business income taxable to
EXEMPTIONS
non-residents and reported on Schedule C).
Filing and status - Check the box marked regular for you and spouse
7. Military pay for members of the National Guard and the Armed
if filing a joint return. If separate returns are filed, neither spouse
Forces of the United States.
can claim the other as a dependent.
8. Social Security.
Additional exemptions are allowed taxpayers or spouses who are
WAGES AND OTHER COMPENSATION
any of the following:
1.
65 years of age or older.
PAGE 1 - LINE 1 - Enter where employed (City and State). Enter
wages, salaries, commissions, etc. earned in
2.
Blind as defined in Section 504 of the Income Tax Act of
Detroit. Follow instruction (A) if you per-
1967, Act No. 281 of the Public Acts of 1967, being Section
formed all (100%) of your services in
206.504 of the Michigan Compiled Laws.
Detroit. Use instruction (B) if you per-
3.
Deaf as defined in Section 2 of the Deaf Persons Interpreters
formed part of your services in Detroit and
Act No. 204 of the Public Act of 1982, being Section 393.502
part of your services out of Detroit.
of the Michigan Compiled Laws.
(A) Non-residents who worked 100% of the year in Detroit: enter
4.
Paraplegic, quadriplegic, hemiplegic, or totally and perm-
total wages, salaries, commission, etc. All of your wages, including
anently disabled person as defined in Section 216 of Title 11
vacation pay, holiday pay, bonuses and disability income (except
of the Social Security Act, 42 U.S.C. 416.
that portion which can be excluded under the Internal Revenue
Code) are taxable. All wages are considered to be from the same
Individuals who can be claimed as a dependent by someone else
location as the location where the employee performed services.
cannot claim an exemption for themselves. If taxable income is less
than seven hundred fifty dollars ($750), no tax is due and the tax
(B) Non-residents who performed part of their services in Detroit:
withheld will be refunded. If income exceeds that amount, the tax
Complete Schedule N, Page 2. Enter wages earned in Detroit, from
shall be computed on the full amount. Place an X in the box if
Line 5, Schedule N on Line 1, Page 1. Schedule N is not required to
someone else can claim you as a dependent.
determine Detroit commissions. Enter actual commissions earned in
Detroit on Line 1, Page 1 and add the notation “Commission
BOX E - Enter the number of your dependent children who lived
Income.”
with you. Attach schedule listing names.
PAGE 1 - LINE 2 - See instructions for Page 2, Schedule J
BOX F - Enter number of other dependents. Attach schedule
PAGE 1 - LINE 3 - Add lines 1 and 2
listing names, relationship, and social security number
for other dependents.
PAGE 1 - LINE 4 - See instructions for Page 2, Schedule M
PAGE 1 - LINE 5 - Subtract Line 4 from 3; enter total
BOX G - Enter total exemptions claimed.
PAGE 1 - LINE 6 - Multiply the number of exemptions claimed
TAXABLE INCOME
on Line G by $750; enter total
PAGE 1 - LINE 7 - Subtract Line 6 from Line 5; enter total
THE FOLLOWING INCOME IS
PAGE 1 - LINE 8 - Attach
Renaissance
Zone
Deduction
SUBJECT TO TAX:
Schedule (if applicable). Enter amount
1.
Compensation received as an employee for work done or
PAGE 1 - LINE 9 - Subtract Line 8 from Line 7; enter total
services performed in Detroit.
PAGE 1 - LINE 10 - City of Detroit tax: multiply Line 9 by
2.
Net profits of a business or profession based on business
.01475 (1.475%); enter result
activity conducted in Detroit whether or not such business or
profession is located in Detroit.
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