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Filing a Detroit Individual Income Tax Annual Return or Amended Return

Filing a Detroit Individual Income Tax Annual Return or Amended Return

Who Must File a Return?

Residents

  • File a return if you owe tax, are due a refund, or your AGI exceeds your exemption allowance.
  • If you file a federal return you should file a City return even if you do not owe City tax. This will eliminate unnecessary correspondence from Treasury.
  • If your AGI is less than your personal exemption allowance and City income tax was withheld from your earnings, you must file a return to claim a refund of the tax withheld.

Nonresidents/Part-Year

  • File a return if you owe tax, are due a refund, or your wages exceed your exemption allowance.
  • If your wages are less than your personal exemption allowance and City income tax was withheld from your earnings, you must file a return to claim a refund of the tax withheld.

Filing Options for Annual and Amended Returns

Learn More About Amended Returns

Resident

If you lived inside the City of Detroit for the entire tax year in question (January 1st through December 31st), you should file as a resident of the City of Detroit.

Filing Options

E-File Your Return

Non-Resident

If you lived outside the City of Detroit for the entire tax year in question (January 1st through December 31st), but worked in the City of Detroit or had City of Detroit Withholding, you should file as a nonresident of the City of Detroit.
E-File Your Return

Part-Year Resident

If you only lived inside the City of Detroit for part of the tax year in question (January 1st through December 31st), you should file as a part-year resident of the City of Detroit.

Filing Options

E-File Your Return