Fillable Form 5300 - City Of Detroit Corporate Income Tax

Michigan Department of Treasury - City Tax Administration

5300 (10-16)

2017 City of Detroit Corporate Income Tax Quarterly Voucher

Quarterly Return Requirements

Using Personalized Estimated Payment Return

Vouchers

Every Corporation with an annual Corporate Income Tax

liability of more than $250 must make quarterly estimated tax

Some taxpayers may have received personalized estimated

payments. Each payment must approximate the taxpayer’s tax

payment returns.

liability for the quarter or 25 percent of the estimated annual

• File the original form and retain a copy.

liability. Second, third, and fourth quarter payments should

• Use the personalized forms whether you fill them out

include any necessary adjustments for overpayments or

yourself or get help from a tax preparer.

underpayments in a previous quarter.

• The use of a personalized form shortens the processing time

Making Payments

and reduces the chance of an error in posting the payment to

the incorrect account.

The Michigan Department of Treasury (Treasury) is

responsible for the processing of City of Detroit Corporate

• Do not use personalized returns if information on

Income Taxes effective January 1, 2017. Effective with

the voucher is incorrect and DO NOT USE OTHER

the 2017 tax year, the due date for quarterly estimated

TAXPAYERS’ RETURNS OR PHOTOCOPY THEIR

payments is changed.

FORMS. Doing so could result in the payment posting to the

wrong account.

For calendar year taxpayers, returns and payments are due

April 15, June 15, September 15, and January 15 of the

• If using software to prepare the return, a personalized

following year. Fiscal year taxpayers should make returns and

voucher may be created by the software with which to

payments on or before the 15th day of the 4th, 6th, 9th and

submit the payment.

13th months following the start of the fiscal year.

If you lose a voucher or have not made estimated tax payments

before, visit to obtain a form.

If the tax year was less than 12 months (e.g., the business was

opened or closed during the year), annualize the tax to see if

Penalty and Interest

estimates must be filed.

If a taxpayer fails to make sufficient estimated payments

To avoid interest and penalty for the underpayment of

as discussed in these instructions, penalty and interest will

estimated tax, the sum of all estimated payments must be at

accrue.

least 70 percent of the lesser of the annual liability for 2016 or

2017. Estimated payments should be made evenly through the

year but may be adjusted if the estimated tax liability for the

year changes.

Instructions continue on page 2.

Reset Form

Detach here and mail with your payment.

Michigan Department of Treasury - City Tax Administration

5300 (10-16)

2017 City of Detroit Corporate Income Tax Quarterly Voucher

Issued under authority of Public Act 284 of 1964, as amended.

Taxpayer Name and Address (Street, City, State, ZIP Code)

Tax Year Ending (MM-DD-YYYY) Federal Employer Identification Number (FEIN)

Payment is for the City of

City Code

DETROIT

170

WRITE PAYMENT

AMOUNT HERE

Make check payable to “State of Michigan - Detroit.” Write the FEIN and “2017 City

Corp Estimate” on the check. Enclose the check and voucher. Do not fold or staple.

Mail to: Michigan Department of Treasury, PO Box 30409, Lansing MI 48909.

0000 2017 406 01 27 1

Form 5300 - City Of Detroit Corporate Income Tax - 2017

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