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

PAgE 1 - lINE 13 — Enter tax paid on your behalf by a partner-

PAgE 2 - lINE 4 —

SALES OF TANGIBLE PROPERTY. The

INSTRUCTIONS Page 3

ship. Furnish partnership name and identifi-

gains and losses from the sale or exchange of

cation number on separate schedule.

real and tangible personal property located in

Detroit are entered on this line. Attach sched-

PAgE 1 - lINE 14 — Add Lines 11, 12, and 13; enter total.

ules from your Federal income tax return to

PAgE 1 - lINE 15 — If your payments and credits (Line 14)

support Line 4. Gains or losses on sale of

exceed the tax (Line 10), indicate the over-

intangible assets (i.e., stocks, bonds, etc.) are

payment.

neither taxed nor deductible by non-residents

on the Detroit return. Gain or loss on proper-

PAgE 1 - lINE 16 — Amount of overpayment to be refunded

ty purchased prior to July 1, 1962 must be

(Line 14 less Line 10). City cannot refund an

determined by one of the following methods:

amount of less than one dollar ($1.00).

The base may be the adjusted fair market value of the property on

PAgE 1 - lINE 17 — Amount of overpayment to be credited to

July 1, 1962, or

2012 estimated tax.

Divide the number of months the property has been held since June

PAgE 1 - lINE 18 — If Line 10 is larger than Line 14, enter

30, 1962 by the total number of months the property was held and

amount of TAX DUE DETROIT — Pay in

apply this fraction to the total gain or loss as reported on your

full if One Dollar ($1.00) or more. Make

Federal income tax return.

check or money order payable to:

SchEDUlE M

TREASURER — cITy Of DETROIT

INSTRUcTIONS fOR PAgE 2

lINE 1 — EMPLOYEE BUSINESS EXPENSES. Business expenses

are allowable to the extent they are not paid by your

SchEDUlE N

employer. These expenses are limited to the following:

“Days worked” refers to actual number of days you were on the

Expenses of travel, meals and lodging while away from home

job. It does not include holidays, sick days, vacation days or other

overnight.

days not worked.

Expenses incurred as an outside salesman who works away from

Hours may be substituted for days.

his employer’s place of business. This does not include the expens-

NOTE: DRIVERS you are considered working in Detroit while

es of a driver/salesman whose primary duty is service and delivery.

driving within city limits.

Expenses of transportation other than transportation to and from

If your Detroit allocation is less than 100%, please attach letter

work.

from your Employer to verify lines 1 & 2 of this schedule and your

Expenses reimbursed under an expense account or other arrange-

work log.

ment with your employer, if the reimbursement has been included

SchEDUlE j

in gross earnings.

PAgE 2 - lINE 1 —

RENTAL INCOME — Enter the net profit

Miscellaneous business expenses such as professional dues, supplies,

or loss from rentals of real and tangible per-

education and others not covered by (a) through (d) above are not

sonal property located in Detroit. Attach

deductible for Detroit Tax purposes. These expenses would be shown

Schedules from your Federal income tax

on Federal Schedule A (itemized Deductions). Federal Form 2106

return to support Line 1.

should be attached for allowable business expenses.

PlEASE NOTE:

The Passive Loss Limitations as set forth in

lINE 2 — Moving expenses that qualify under the Internal Revenue

the Internal Revenue Code apply when tak-

Code as a deduction on your Federal return may be deduct-

ing the rental loss deduction on the Detroit

ed on your Detroit return. The Detroit deduction is limited

Income Tax Return.

to moving expenses in connection with new employment

PAgE 2 - lINE 2 —

Income or loss from Business or Profession.

in the Detroit area and are deductible in the ratio of Detroit

Enter amount.

taxable income to total income for the employer in ques-

tion. Submit Federal Form 3903 with your return.

PAgE 2 - lINE 3 —

PARTNERSHIP AND OTHER INCOME.

Report your share of the Detroit partnership

lINE 3 — Contributions to an Individual Retirement Account may be

income (or loss) on Line 3. If you are a share-

deducted. IRA deduction is only allowable for tax payers

holder in a tax-option corporation that has

with Detroit earned income to the extent the income is sub-

elected to file under Sub-Chapter S of the

ject to tax. IRA deductions are limited to Federal amounts

Internal Revenue Code, you are not required

for those covered by employer provided pension plans.

to report a distribution, nor may you deduct

lINE 4 — Alimony may be deducted. The alimony deduction is com-

your share of any loss sustained by the cor-

puted as follows:

poration.

DETROIT INCOME (LINE 3, PAGE 1)

Line 3 should include other Detroit income subject to tax that is not

x Alimony

reported elsewhere on this return.

Paid

Attach copy of Federal Schedule K-1 for your share of partnership loss-

Total Federal Adjusted Gross Income

es on Detroit activities and Federal Form 8582 — Passive Activity Loss

(before Alimony deductions)

Limitations.

Form D-1040(Nr) - City Of Detroit Income Tax - Non-Resident Instructions - 2011 Page 3

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