Form D-1040 (Nr) - City Of Detroit Income Tax Non - Resident Instructions - 2013 Page 2
ADVERTISEMENT
1
2
3
4lINE-By-lINE INSTRUcTIONS
3.
Proceeds from insurance (except that payments from a health and
INSTRUCTIONS Page 2
accident policy paid for by your employer are taxable to the same
INSTRUcTIONS fOR PAgE 1
extent as provided by the Internal Revenue Code).
Enter your name (husband and wife if a joint return), address, and social
4.
Unemployment compensation, supplemental unemployment ben-
security number (husband first, wife second). Check box if return is for
efits (sub-pay), welfare relief payments.
a deceased taxpayer. Indicate filing status (single or married filing joint-
5.
Workman’s compensation or similar payments for death, injury or
ly).
illness arising out of and in the course of an employee’s job.
ExEMPTIONS
6.
Interest, dividends and other forms of intangible income (when the
Filing and status — Check the box marked regular for you and spouse
receipts of interest and or other intangible income is part of a busi-
if filing a joint return. If separate returns are filed, neither spouse can
ness it shall be considered as business income taxable to non-resi-
claim the other as a dependent.
dents and reported on Schedule C).
Additional exemptions are allowed taxpayers or spouses who are any of
7.
Military pay for members of the National Guard and the Armed
the following:
Forces of the United States.
1.
65 years of age or older.
8.
Social Security.
WAgES AND OThER cOMPENSATION
2.
Blind as defined in Section 504 of the Income Tax Act of 1967, Act
PAgE 1 - lINE 1 — Enter where employed (City and State). Enter
No. 281 of the Public Acts of 1967, being Section 206.504 of the
wages, salaries, commissions, etc. earned in
Michigan Complied Laws.
Detroit. Follow instruction (A) if you per-
3.
Deaf as defined in Section 2 of the Deaf Persons Interpreters Act
formed all (100%) of your services in Detroit.
No. 204 of the Public Act of 1982, being Section 393.502 of the
Use instruction (B) if you performed part of
Michigan Complied Laws.
your services in Detroit and part of your ser-
vices out of Detroit.
4.
Paraplegic, quadriplegic, hemiplegic, or totally and permanently
disabled person as defined in Section 216 of Title 11 of the Social
(A) Non-residents who worked 100% of the year in Detroit: enter total
Security Act, 42 U.S.C. 416.
wages, salaries, commission, etc. All of your wages, including vacation
pay, holiday pay, bonuses and disability income (except that portion
Individuals who can be claimed as a dependent by someone else cannot
which can be excluded under the Internal Revenue Code) are taxable.
claim an exemption for themselves. If taxable income is less than six
All wages are considered to be from the same location as the location
hundred dollars ($600), no tax is due and the tax withheld will be
where the employee performed services.
refunded. If income exceeds that amount, the tax shall be computed on
the full amount. Place an X in the box if someone else can claim you as
(B) Non-residents who performed part of their services in Detroit:
a dependent.
Complete Schedule N, Page 2. Enter wages earned in Detroit, from
Line 5, Schedule N on Line 1, Page 1. Schedule N is not required to
BOX E — Enter the number of your dependent children who lived
determine Detroit commissions. Enter actual commissions earned in
with you. Attach schedule listing names and Social Security
Detroit on Line 1, Page 1 and add the notation “Commission Income.”
Numbers.
PAgE 1 - lINE 2 —
See instructions for Page 2, Schedule J
BOX F — Enter number of other dependents. Attach schedule listing
PAgE 1 - lINE 3 —
Add lines 1 and 2
names, relationship, and social security number for other
dependents.
PAgE 1 - lINE 4 —
See instructions for Page 2, Schedule M
BOX G — Enter total exemptions claimed.
PAgE 1 - lINE 5 —
Subtract Line 4 from 3; enter total
MARRIED fIlINg SEPARATE
PAgE 1 - lINE 6 —
Multiply the number of exemptions claimed
on Line G by $600; enter total
Married taxpayers filing separate are not to list spouse’s name or social
security number on return.
PAgE 1 - lINE 7 —
Subtract Line 6 from Line 5; enter total
TAxABlE INcOME
PAgE 1 - lINE 8 —
Attach
Renaissance
Zone
Deduction
ThE fOllOWINg INcOME IS
Schedule (if applicable). Enter amount
SUBjEcT TO TAx:
PAgE 1 - lINE 9 —
Subtract Line 8 from Line 7; enter total
1.
Compensation received as an employee for work done or services
PAgE 1 - lINE 10 — City of Detroit tax; multiply Line 9 by .012
performed in Detroit.
(1.2%); enter result
PAyMENTS & cREDITS
2.
Net profits of a business or profession based on business activity
conducted in Detroit whether or not such business or profession is
PAgE 1 - lINE 11 — Enter the amount of Detroit income tax
located in Detroit.
withheld. Credit will not be allowed unless form W-2 (Wage and
Tax Statement) is submitted with your return.
3.
Net profits from rental of real and tangible personal property locat-
ed in Detroit. Gain on the sale or exchange of real and tangible
PAgE 1 - lINE 12 — Enter total payments made on a 2013 Detroit
personal property located in Detroit.
Declaration of Estimated (Form D-1040ES). Include payments with
ExEMPT INcOME
extensions and over-payments carried forward from the prior year. If an
amended return, include amounts paid with the original return.
ExEMPT INcOME INclUDES:
PAgE 1 - lINE 13 — Enter tax paid on your behalf by a partner-
1.
Gift, inheritances and bequests.
ship. Furnish partnership name and identifi-
2.
Pensions (including disability pensions) and annuities.
cation number on separate schedule.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial