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

PAGE 1 - LINE 14 — Add Lines 11, 12, and 13; enter total.

PAGE 2 - LINE 4 —

SALES OF TANGIBLE PROPERTY. The

INSTRUCTIONS Page 3

gains and losses from the sale or exchange of

PAGE 1 - LINE 15 — If your payments and credits (Line 14)

real and tangible personal property located in

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

Detroit are entered on this line. Attach sched-

payment.

ules from your Federal income tax return to

support Line 4. Gains or losses on sale of

PAGE 1 - LINE 16 — Amount of overpayment to be refunded

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

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

neither taxed nor deductible by non-residents

amount of less than one dollar ($1.00).

on the Detroit return. Gain or loss on proper-

ty purchased prior to July 1, 1962 must be

PAGE 1 - LINE 17 — Amount of overpayment to be credited to

determined by one of the following methods:

2015 estimated tax.

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

PAGE 1 - LINE 18 — If Line 10 is larger than Line 14, enter

July 1, 1962, or

amount of TAX DUE DETROIT — Pay in

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

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

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

check or money order payable to:

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

TREASURER — CITY OF DETROIT

Federal income tax return.

INSTRUCTIONS FOR PAGE 2

SCHEDULE M

SCHEDULE N

LINE 1 — EMPLOYEE BUSINESS EXPENSES. Business expenses

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

are allowable to the extent they are not paid by your

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

employer. These expenses are limited to the following:

days not worked.

Expenses of travel, meals and lodging while away from home

Hours may be substituted for days.

overnight.

NOTE: DRIVERS you are considered working in Detroit while

Expenses incurred as an outside salesman who works away from

driving within city limits.

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

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

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

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

Expenses of transportation other than transportation to and from work.

work log.

Expenses reimbursed under an expense account or other arrange-

The mere fact that a non-resident employee takes work home with

ment with your employer, if the reimbursement has been included

him and performs such work at his home does not permit the allo-

in gross earnings.

cation of compensation.

SCHEDULE J

Documentation that activity was authorized by your employer

and verification of expenses.

PAGE 2 - LINE 1 —

RENTAL INCOME — Enter the net profit

or loss from rentals of real and tangible per-

Miscellaneous business expenses such as professional dues, supplies,

sonal property located in Detroit. Attach

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

Schedules from your Federal income tax

deductible for Detroit Tax purposes. These expenses would be shown

return to support Line 1.

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

should be attached for allowable business expenses.

PLEASE NOTE:

The Passive Loss Limitations as set forth in

the Internal Revenue Code apply when tak-

LINE 2 — Moving expenses that qualify under the Internal Revenue

ing the rental loss deduction on the Detroit

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

Income Tax Return.

ed on your Detroit return. The Detroit deduction is limited

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-

PAGE 2 - LINE 3 —

PARTNERSHIP AND OTHER INCOME.

tion. Submit Federal Form 3903 with your return.

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

your share of any loss sustained by the cor-

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

poration.

puted as follows:

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

DETROIT INCOME (LINE 3, PAGE 1)

reported elsewhere on this return.

x Alimony

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 - 2014 Page 3

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