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

Page 1

CITY OF DETROIT INCOME TAX

2014 RESIDENT INSTRUCTIONS FOR FORM D-1040 (R)

WHO MUST FILE A RETURN

Lines I and J on Page 1.

For each taxable year, a return must be filed by each resident with

An amended Detroit return is required for any year that a determi-

a specified minimum amount of gross income subject to Detroit

nation is made by Internal Revenue Service that affects your

tax. The income levels at which residents must file are:

Detroit tax liability. This return is due within 90 days from the date

of the service’s final determination. If you file an amended Federal

Single Individual

$600

tax return that affects your Detroit tax liability, you must file an

Married Couple –– Joint Return

$1200

amended city return.

Note: Amount for exemptions

$600

An amended return is also used to correct errors on previous

WHO MUST USE THIS FORM

Detroit returns.

Individuals who were residents of Detroit for the entire year must

List the explanation for the amendment on a schedule attached to

use this form. Individuals who were Detroit residents for part of the

the return.

year must file the part year resident Form D-1040-L. Part-year resi -

dent forms and instructions are available from the Detroit Income

For 1997 and subsequent years, the statute of limitations is four

Tax Division.

years. Beginning in 1997, the D-1040 form can be used as an

MARRIED PERSONS — JOINT OR SEPARATE

amended return if the appropriate box is marked.

A husband and wife may file either a joint return or separate

Include on Page 1, Line 14, payments made with the original

returns. The total Detroit income of both spouses must be included

return. If Line 17 of Page 1 computes to be an overpayment, it

on a joint return, and each spouse must sign the return.

should be adjusted to reflect original refunds and credits as set forth

DECEASED TAXPAYER

below.

AMENDED RETURN WORKSHEET

A final return must be filed for any person who died during the year

and who is required to file as discussed under “WHO MUST FILE

A.) Overpayment from D-1040(R) Page 1, Line 17__________.

A RETURN.” The executor, administrator or surviving spouse

B.) Less: Refund on original return ______________________.

must file the final return and any other return(s) required for the

decedent.

C.) Less: Amount credited to Estimated Tax _______________.

A joint return may be filed by the surviving spouse and the execu-

D.) Subtract B and C from A. If greater than zero enter amount to

tor or administrator. The return must be signed by the surviving

be refunded here and on Line 18 _____________________.

spouse and the executor or administrator.

E.) Subtract B and C from A. If less than zero, enter tax due here

If an executor or administrator has not been appointed, the surviv-

and on Line 20. Pay with return if $1.00 or more ________.

ing spouse may file a joint return. The spouse must sign the return

INTEREST ON REFUNDS

and add the notation “Surviving Spouse.” If a refund is due and the

claimant is not a surviving spouse, Federal Form 1310 and a copy

The City of Detroit pays interest on overpayments as shown on

of the death certificate must be filed with the return.

completed tax returns, if the overpayments are not refunded within

45 days of April 30, or the filing date of the return, whichever is

INTERNET

later.

Additional information, return instructions and forms are available

PLEASE NOTE: For interest purposes, a return will not be

at the website for the CITY OF DETROIT at

considered complete if:

ESTATES AND TRUSTS

A.) The W-2 is improper or is not attached.

Each trust or estate with gross income of $600 or more subject to

Detroit tax must file. An estate or trust must file D-1041 which is

B.) The return does not contain the required signatures.

available from the Detroit Income Tax Division.

C.) The required schedules are not attached.

EXTENSIONS

D.) Other required information is missing from the return.

A written request for extension of time for filing an annual return

RENAISSANCE ZONE

on Form D-1040-EXT must be made to the Detroit Income Tax

Director by the original due date (for 2014 tax year, April 30,

Areas in Detroit have been designated Renaissance Zones by the

2015). This extension, if approved, will be granted for a period not

State of Michigan. Most income of qualified residents and busi-

to exceed six months.

nesses in those areas is not taxable. Contact the Renaissance Zone

AMENDED RETURNS

Manager at 313/224-3053 to determine if you are in a Renaissance

Zone or if you qualify for tax exemption.

INTERNAL REVENUE SERVICE AUDIT

ROUNDING DOLLAR AMOUNTS

ADJUSTMENTS AND OTHER CHANGES

Only whole dollar amounts are shown on the return. Do not enter

Check the box on Line H of Page 1 if you are filing an amended

cents. Round DOWN all dollar amounts less than 50 cents. Round

return. If the amended return is a result of a Federal audit, complete

UP all amounts of 50 through 99 cents.

Form D-1040 (R)- City Of Detroit Income Tax Resident Instructions - 2014

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