Instructions For Form 5458 - City Of Detroit Income Tax Partnership Return
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3Instructions for Form 5458
City of Detroit Income Tax Partnership Return
return only if such spouse has no income subject to the Detroit
line-by-line instructions
Income Tax.
Lines not listed are explained on the form.
Line 11a, column 6: Compute the total amount of estimated
Partner Information
income tax payments for the tax year, prior year credit forward,
extension payment, tax paid by another partnership and, for
Line 10: The partner identified on this line will be designated
resident individual partners, the total of any credits for tax paid
as letters a, b, c, d and e on the remainder of the form. The
to another city.
information for that specific taxpayer will be detailed in line
11a and line 11b. The partnership information will also be
Line 12: Add the total of all amounts listed in line 11a, column
detailed in Schedule E using the same letter designation.
5A and column 5B. If reporting for more than five partners,
and submitting multiple pages with partner information, enter
More than five partners: If reporting for more than five
on line 12 the totals of all partners as reported in line 11a,
partners, the taxpayer will complete multiple copies of line 10,
column 5A and column 5B.
line 11a, line 11b and Schedule E to account for all partners.
The remainder of the return, including all schedules, will be
PAYMENTS AND CREDITS
completed using the total of all partners. The taxpayer may also
Line 14: Enter the total amount for estimated income tax
choose to attach a separate document detailing the required
payments for the tax year and prior year credit forward.
information for all partners (line 10, line 11a, line b and
Schedule E) in lieu of completing multiple copies of this return.
Line 15: Enter the total amount of tax paid by another
However, all other partnership information must be completed
partnership and, for resident individual partners, the total of
using the required Form 5458.
any credits for tax paid to another city.
PARTNER INCOME AND DEDuCTIONS
TAX DuE OR REFuND
A partner who has other income in addition to the partnership
Line 17: Subtract line 16 from line 12. The tax due should be
income must file an individual return and show on such return
submitted, with a completed Form 5458, to the address from
the amount entered on line 11a, columns 1, 2, and 6. A partner
the “Payment” section below. If line 12 is less than line 16,
who is claiming an exemption on a partnership or personal
leave this line blank and continue to line 18.
return cannot claim the same exemption on this partnership
Line 18: Subtract line 12 from line 16, and enter the amount
return in Column 3.
of the overpayment. If an overpayment exists, a taxpayer may
The partnership may pay tax for partners only if it pays for
elect a refund of all or a portion of the amount and/or designate
ALL partners subject to the tax. If the partnership elects to use
all or a portion of the overpayment to be used as an estimated
this return as an information return, complete pages 3, 4, and 5,
payment for the next tax year.
and fill in line 11a, column 1; it will not be necessary to fill in
Line 19: To credit any amount of the overpayment to next
line 11a, columns 2 through 6, since a computation of the tax
year’s estimated tax, enter the amount to be credited forward.
need not be made.
Line 20: To receive the overpayment as a refund (less the
Line 11a, column 1: The amounts to be inserted in line 11,
amount credited forward), enter the amount to be refunded.
column 1, are transferred from Schedule E on Page 4 of the
return. Complete schedules B, C, D and E first.
PAYMENT
Make check payable to STATE OF MICHIGAN – DETROIT.
Line 11a, column 2: Any items of income which are
Write the taxpayer’s FEIN and “2016 Form 5458” on the check.
nontaxable and which are included in column 1 are to be
Mail the check, with the completed return, to:
deducted in column 2. These items will include the net
operating loss deduction (NOLD), etc. The net operating loss
Michigan Department of Treasury
(NOL) carryover is handled in the same manner as provided
City Tax Administration
by the Federal Internal Revenue Code, except that the Detroit
PO Box 30813
Income Tax Ordinance does not provide for a carryback of such
Lansing MI 48909
losses. Nonresident partners must allocate the NOL to Detroit
at the percentage of business conducted in Detroit in the year in
Amending a Return
which the loss was sustained. A schedule of computations must
To amend a return, check the box at the top of page one and
be attached for all entries in column 2.
complete the entire return, using corrected data as necessary.
Line 11a, column 3: A $600 exemption is allowed for each
Attach a statement explaining the reason for the amended
individual partner, his/her spouse and his/her dependents.
return. If a refund was issued with a previously filed return,
Additional exemptions are allowed if the taxpayer or his/
include the amount of that refund in the total on line 14.
her spouse is 65 or over; is blind; is deaf; or is paraplegic,
Include all forms and documents filed with the original return,
quadriplegic, hemiplegic or totally and permanently disabled.
even if not amending those items. Do not include a copy of the
A spouse may be taken as an exemption on the partnership
previous return.
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