1999 Non-Resident Instructions For Form D-1040 (Nr) - City Of Detroit Income Tax Page 4
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INSTRUCTIONS
PAYMENTS & CREDITS
has elected to file under Sub-Chapter S of
the Internal Revenue Code, you are not
PAGE 1 - LINE 11 - Enter the amount of Detroit income tax
required to report a distribution, nor may
you deduct your share of any loss sustained
withheld. Credit will not be allowed unless
by the corporation.
form W-2 (Wage and Tax Statement) is
submitted with your return.
PAGE 1 - LINE 12 - Enter total payments made on a 1999
Line 3 should include other Detroit income subject to tax that is not
reported elsewhere on this return.
Detroit Declaration of Estimated (Form D-
1040ES). Include payments with exten-
Attach copy of Federal Schedule K-1 for your share of partnership
sions and over-payments carried forward
losses on Detroit activities and Federal Form 8582 - Passive Activity
from the prior year. If an amended return
Loss Limitations.
include amounts paid with the original
return.
PAGE 2 - LINE 4 - SALES OF TANGIBLE PROPERTY. The
PAGE 1 - LINE 13 - Enter tax paid on your behalf by a partner-
gains and losses from the sale or exchange
of real and tangible personal property
ship. Furnish partnership name and identifi-
located in Detroit are entered on this line.
cation number on separate schedule.
Attach schedules from your Federal income
PAGE 1 - LINE 14 - Add Lines 11, 12, and 13; enter total.
tax return to support Line 4. Gains or losses
on sale of intangible assets (i.e. stocks,
PAGE 1 - LINE 15 - If your payments and credits (Line 14)
bonds, etc.,) are neither taxed nor deductible
by non-residents on the Detroit return. Gain
exceed the tax (Line 10), indicate the over-
or loss on property purchased prior to July 1,
payment.
1962 must be determined by one of the
PAGE 1 - LINE 16 - Amount of over-payment to be refunded
following methods:
(Line 14 less Line 10). City cannot refund
1. The base may be the adjusted fair market value of the property
an amount of less than one dollar ($1.00).
on July 1, 1962, or
PAGE 1 - LINE 17 - Amount of over-payment to be credited to
2. Divide the number of months the property has been held since
2000 estimated tax.
June 30, 1962 by the total number of months the property was
PAGE 1 - LINE 18 - If Line 10 is larger than Line 14, enter
held and apply this fraction to the total gain or loss as reported
on your Federal income tax return.
amount of TAX DUE DETROIT - Pay in
full if One Dollar ($1.00) or more. Make
check or money order payable to:
SCHEDULE M
TREASURER - CITY OF DETROIT
LINE 1 - EMPLOYEE BUSINESS EXPENSES. Business
expenses are allowable to the extent they are not paid by
your employer. These expenses are limited to the
INSTRUCTIONS FOR PAGE 2
following:
SCHEDULE N
a.
Expenses of travel, meals and lodging while away from home
overnight.
1. “Days worked” refers to actual number of days you were on
the job. It does not include holidays, sick days, vacation days
b. Expenses incurred as an outside salesman who works away
or other days not worked.
from his employer’s place of business. This does not include the
expenses of a driver/salesman whose primary duty is service
2. Hours may be substituted for days.
and delivery.
3. NOTE: DRIVERS you are considered working in Detroit
c.
Expenses of transportation other than transportation to and from
while driving within city limits.
work.
SCHEDULE J
d. Expenses reimbursed under an expense account or other
arrangement with your employer, if the reimbursement has been
PAGE 1 - LINE 1 - RENTAL INCOME - Enter the net profit or
included in gross earnings.
loss from rentals of real and tangible
Miscellaneous business expenses such as professional dues, sup-
personal property located in Detroit. Attach
plies, education and others not covered by (a) through (d) above are
Schedules from your Federal income tax
not deductible for Detroit Tax purposes. These expenses would be
return to support Line 1.
shown on Federal Schedule A (itemized Deductions). Federal Form
PLEASE NOTE: The Passive Loss Limitations as set forth in
2106 should be attached for allowable business expenses.
the Internal Revenue Code apply when taking
LINE 2 - Moving expenses that qualify under the Internal
the rental loss deduction on the Detroit
Revenue Code as a deduction on your Federal returnmay
Income Tax Return.
be deducted on your Detroit return. The Detroit
PAGE 2 - LINE 2 - Income or loss from Business or Profession.
deduction is limited to moving expenses in connection
Enter amount.
with new employment in the Detroit area and are
deductible in the ratio of Detroit taxable income to total
PAGE 2 - LINE 3 - PARTNERSHIP AND OTHER INCOME.
income for the employer in question. Submit Federal
Report your share of the Detroit partnership
Form 3903 with your return.
income (or loss) on Line 3. If you are a
shareholder in a tax-option corporation that
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