Form D-1040 (Nr) - City Of Detroit Income Tax Non-Resident Instructions - 2006 Page 4
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4INSTRUCTIONS Page 4
Schedule M adjustments are allowable to the extent the expenses are
bers is authorized by federal law (42 USC § 405(c)(2)(C)(i)). Michigan
applicable to income reported on this return. These adjustments are lim-
law (MCL 141.642) and City of Detroit ordinance (1984 Detroit City
ited to the amount shown on the Federal return, times the percentage on
Code § 18-10-11). The City of Detroit uses Social Security account
Line 3 of Schedule N with the exception of alimony.
numbers in the administration of its income tax law for the purpose of
SCHEDULE C
establishing taxpayer identification, to automate and unify its tax report-
ing and collection, and as otherwise needed for the administration of the
LINE 1 — Enter net profit (or loss) per Federal Schedule C attached.
City’s income tax laws.
LINE 2 — If all your business was conducted in the city, enter 100%.
Under 1984 Detroit City Code § 18-10-16, any information gained by
If you have business activity both in and out of the city,
the income tax administrator, City treasurer, or other City official, agent
complete Schedule D.
or employee as a result of a tax return, investigation, hearing or verifi-
LINE 3 — Multiply Line 1 by Line 2.
cation required or authorized by the Uniform Income Tax Ordinance is
confidential, except for official purposes in connection with the admin-
LINE 4 — Enter net operating loss carry-over. Operating losses are
istration of the ordinance, and except in accordance with a proper judi-
carried forward. No carry-back is allowed.
cial order.
If 100% of business activity was not conducted in the city in the year in
NEED help? Call 313-224-3315
which the loss was sustained, the apportionment percentage in the loss
This booklet is only a guide to help you complete your return. If you
year must be applied.
have specific problems, call the number listed above between 8 a.m.
LINE 5 — Enter self-employment retirement deduction multiplied
and 4 p.m. (Mon.-Fri.) for answers to your questions.
by the apportionment percentage on Line 2.
QUESTIONS BY MAIL SHOULD
BE DIRECTED TO:
LINE 6 — Line 3 less lines 4 and 5. Enter on Line 2, Page 2,
Schedule J.
DIRECTOR, DETROIT INCOME TAX DIVISION
SCHEDULE D
2 WOODWARD AVENUE, ROOM 512
DETROIT, MICHIGAN 48226
LINE 1 — Enter in Column I the average net book value of ALL real
and tangible personal property owned by the business
NEED MORE FORMS?
regardless of location. In Column II show the average net
Call 313-224-3322 or 313-224-3323
book value of the real and tangible personal property
or see website
owned and located in the city.
BEFORE YOU MAIL YOUR RETURN,
The average net book value of real and tangible personal property may
DID YOU ...
be determined by adding the net book value at the beginning of the year
and the net book value at the end of the year and dividing the sum by
•
Make sure it is complete?
two. If this method will not properly reflect the average net book value
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Make sure your social security number is correct and legible?
of tangible property owned during the year, any other method that will
•
Sign your return (both spouses, for joint returns)?
accurately reflect it will be permitted.
•
Staple your W-2 to the center of your return?
LINE 1a — Enter in Column I the gross annual rent multiplied by 8 for
•
Attach all the required schedules?
•
Include your payment?
all rented real property regardless of location. In Column
•
Check the mailing address?
II, show the gross annual rent multiplied by 8 for rented
•
Keep a copy of your return?
real property located in the city. Gross annual rent should
ARE YOU DUE A REFUND?
include money and other considerations given for the use
or possession of real property rented or leased.
MAIL YOUR RETURN TO:
LINE 1b — Add Lines 1 and 1a; enter total in Column I and enter per-
DETROIT CITY INCOME TAX
centage in Column III (Column II divided by Column I).
P.O. BOX 553167
LINE 2 — Enter in Column I total compensation paid to all employees
DETROIT, MICHIGAN 48255-3167
DO YOU OWE TAX?
during the year. In Column II show compensation paid to
employees for work or services performed within the city.
MAIL YOUR RETURN TO:
LINE 3 — Enter in Column I the total gross revenue from all sales or
TREASURER, CITY OF DETROIT
services rendered during the year. In Column II, show the
P.O. BOX 673549
amount of revenue derived from sales made or services
DETROIT, MICHIGAN 48267-3549
rendered in the city. Rental income is to be considered as
derived from services rendered and is to be included in
BE SURE TO WRITE YOUR SOCIAL SECURITY NUMBER
gross receipts.
AND THE WORDS “2006 INCOME TAX” ON YOUR CHECK.
LINE 4 — Add the percentage on Lines 1b, 2 and 3 and enter the
The Detroit income tax is imposed under Ordinance 900F. Enabling
total.
legislation was provided by the State of Michigan. The Uniform City
Income Tax Ordinance is set forth in Chapter 2 of Act 284 of the Public
LINE 5 — Compute the average of the percentage listed on Line 4.
Acts of 1964.
Enter the Computed amount on this line and Line 2 of
Schedule C.
These instructions are intended as an aid in the preparation of your
Detroit return.
The disclosure of Social Security account number(s) on this tax return
THANK YOU.
is mandatory. This solicitation and use of Social Security account num-
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