Form D-1040 (R)- City Of Detroit Income Tax Resident Instructions

Page 2

LINE-BY-LINE INSTRUCTIONS

3. Proceeds from insurance (except that payments from a health

and accident policy paid for by your employer are taxable to

INSTRUCTIONS FOR PAGE 1

the same extent as provided by the Internal Revenue Code).

Enter your name (husband and wife if a joint return), address, and

4. Unemployment compensation, supplemental unemployment

social security number (husband first, wife second). Check box if

benefits (sub-pay), welfare relief payments.

return is for a deceased taxpayer.

5. Workman’s compensation or similar payments for death,

EXEMPTIONS

injury or illness arising out of and in the course of an employ-

Place an X in the box marked regular for yourself and spouse if fil-

ee’s job.

ing a joint return. If separate returns are filed, neither spouse can

6. Interest on obligations of the United States, the states or sub-

claim the other as a dependent.

ordinate units of government of the states.

Additional exemptions are allowed taxpayers or spouses who are

Military pay for members of the Armed Forces of the United

any of the following:

States and the National Guard.

65 years of age or older.

8. Social Security income or benefits.

2. Blind as defined in Section 504 of the Income Tax Act of 1967,

RETURN PREPARATION

Act No. 281 of the Public Acts of 1967, being Section 206.504

of the Michigan Complied Laws.

LINE 1 — Enter total income from all W-2s and work locations

(i.e., city and state)

3. Deaf as defined in Section 2 of the Deaf Persons Interpreters

Act No. 204 of the Public Act of 1982, being Section 393.502

LINE 2 — See instructions for Page 2, Part 1.

of the Michigan Complied Laws.

LINE 3 — Add Lines 1 and 2; enter total.

4. Paraplegic, quadriplegic, hemiplegic, or totally and perma-

LINE 4 — See instructions for Page 2, Part 2.

nently disabled person as defined in Section 216 of Title 11 of

the Social Security Act, 42 U.S.C. 416.

LINE 5 — Subtract Line 4 from Line 3; enter total.

Individuals who can be claimed as a dependent by someone else

LINE 6 — Enter the number of exemptions claimed in box G and

cannot claim an exemption for themselves. If taxable income is less

multiply by $600; enter total.

than six hundred dollars ($600), no tax is due and the tax withheld

LINE 7 — Subtract Line 6 from Line 5; enter total.

will be refunded. If income exceeds that amount, the tax shall be

computed on the full amount. Place an X in the box if someone else

LINE 8 — Enter Renaissance Zone Deduction. If applicable,

can claim you as a dependent.

attach Renaissance Zone schedule.

If you do not meet the requirements for filing a return, but Detroit

LINE 9 — Subtract Line 8 from 7; enter total.

tax was withheld or estimated tax paid, a return must be filed to

LINE 10 — City of Detroit Tax multiply Line 9 by .025 (2.5%);

obtain a refund.

enter result.

BOX E — Enter total number of dependent children. List first names

LINE 11 — Credit for income tax paid to a city other than Detroit.

and their Social Security Numbers on Page 2, Part 4.

This credit may not exceed the tax that a non-resident

BOX F — Enter number of other dependents. One Page 2, Part 4,

of Detroit would have paid on the same income earned

list names, relationship, and social security numbers for

in Detroit. Attach copy of other city return for credit

other dependents.

claimed.

BOX G — Enter total exemptions claimed.

LINE 12 — Subtract Line 11 from Line 10; enter total.

PAYMENTS & CREDITS

MARRIED FILING SEPARATE

Married taxpayers filing separate are not to list spouse’s name or

CLAIM THE FOLLOWING AS A CREDIT

social security number on return.

AGAINST YOUR TAX:

INCOME

LINE 13 — Enter the amount of Detroit income tax withheld.

Credit will not be allowed unless Form W-2 (Wage

THE FOLLOWING INCOME IS TAXABLE:

and Tax Statement) is submitted with your return.

1. Compensation.

LINE 14 — Enter total payments made on a 2010 Detroit

2. Net profits of an unincorporated business, profession, enter-

Declaration of Estimated (Form D-1040ES). Include

prise, undertaking or other activity.

overpayment carried forward from the prior year and

Dividends, interest, capital gains less capital losses, income

payments made with extensions for 2010.

from estates and trusts and net profits from rental of real and

LINE 15 — Detroit tax paid for you by a partnership on Form D-

tangible personal property.

1065. Furnish partnership name and Federal

THE FOLLOWING INCOME IS NOT TAXABLE:

Identification number on Page 2, Part 3.

1. Gift, inheritances and bequests.

LINE 16 — Add lines 13, 14, and 15; enter total.

2. Pensions and annuities, including disability pensions.

(Pre-Retirement Distributions are taxable.)

Form D-1040 (R)- City Of Detroit Income Tax Resident Instructions - 2010 Page 2

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