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

Schedule M adjustments are allowable to the extent the expenses are

law (MCL 141.642) and City of Detroit ordinance (1984 Detroit City

INSTRUCTIONS Page 4

applicable to income reported on this return. These adjustments are lim-

Code § 18-10-11). The City of Detroit uses Social Security account

ited to the amount shown on the Federal return, times the percentage on

numbers in the administration of its income tax law for the purpose of

Line 3 of Schedule N with the exception of alimony.

establishing taxpayer identification, to automate and unify its tax report-

SCHEDULE C

ing and collection, and as otherwise needed for the administration of the

City’s income tax laws.

LINE 1 — Enter net profit (or loss) per Federal Schedule C attached.

Under 1984 Detroit City Code § 18-10-16, any information gained by

LINE 2 — If all your business was conducted in the city, enter 100%.

the income tax administrator, City treasurer, or other City official, agent

If you have business activity both in and out of the city,

or employee as a result of a tax return, investigation, hearing or verifi-

complete Schedule D.

cation required or authorized by the Uniform Income Tax Ordinance is

LINE 3 — Multiply Line 1 by Line 2.

confidential, except for official purposes in connection with the admin-

istration of the ordinance, and except in accordance with a proper judi-

LINE 4 — Enter net operating loss carry-over. Operating losses are

cial order.

carried forward. No carry-back is allowed.

NEED help? Call 313-224-3315

If 100% of business activity was not conducted in the city in the year in

This booklet is only a guide to help you complete your return. If you

which the loss was sustained, the apportionment percentage in the loss

have specific problems, call the number listed above between 8 a.m.

year must be applied.

and 4 p.m. (Mon.-Fri.) for answers to your questions.

LINE 5 — Enter self-employment retirement deduction multiplied

QUESTIONS BY MAIL SHOULD

by the apportionment percentage on Line 2.

BE DIRECTED TO:

LINE 6 — Line 3 less lines 4 and 5. Enter on Line 2, Page 2,

DETROIT INCOME TAX DIVISION

Schedule J.

2 WOODWARD AVENUE, ROOM 130

SCHEDULE D

DETROIT, MICHIGAN 48226

LINE 1 — Enter in Column I the average net book value of ALL real

NEED MORE FORMS?

and tangible personal property owned by the business

Call 313-224-3315

regardless of location. In Column II show the average net

or visit website

book value of the real and tangible personal property

owned and located in the city.

BEFORE YOU MAIL YOUR RETURN,

The average net book value of real and tangible personal property may

DID YOU ...

be determined by adding the net book value at the beginning of the year

•

Make sure it is complete?

and the net book value at the end of the year and dividing the sum by

•

Make sure your social security number is correct and legible?

two. If this method will not properly reflect the average net book value

•

Sign your return (both spouses, for joint returns)?

of tangible property owned during the year, any other method that will

accurately reflect it will be permitted.

•

Staple your W-2 to the center of your return?

•

Attach all the required schedules?

LINE 1a — Enter in Column I the gross annual rent multiplied by 8 for

•

Include your payment?

all rented real property regardless of location. In Column

•

Check the mailing address?

II, show the gross annual rent multiplied by 8 for rented

•

Keep a copy of your return?

real property located in the city. Gross annual rent should

ARE YOU DUE A REFUND?

include money and other considerations given for the use

or possession of real property rented or leased.

MAIL YOUR RETURN TO:

LINE 1b —Add Lines 1 and 1a; enter total in Column I and enter per-

DETROIT CITY INCOME TAX

centage in Column III (Column II divided by Column I).

P.O. BOX 33402

DETROIT, MICHIGAN 48232

LINE 2 — Enter in Column I total compensation paid to all employees

DO YOU OWE TAX?

during the year. In Column II show compensation paid to

employees for work or services performed within the city.

MAIL YOUR RETURN TO:

LINE 3 — Enter in Column I the total gross revenue from all sales or

TREASURER, CITY OF DETROIT

services rendered during the year. In Column II, show the

P.O. BOX 33401

amount of revenue derived from sales made or services

DETROIT, MICHIGAN 48232

rendered in the city. Rental income is to be considered as

BE SURE TO WRITE YOUR SOCIAL SECURITY NUMBER

derived from services rendered and is to be included in

AND THE WORDS “2014 INCOME TAX” ON YOUR CHECK.

gross receipts.

LINE 4 — Add the percentage on Lines 1b, 2 and 3 and enter the

The Detroit income tax is imposed under Ordinance 900F. Enabling

legislation was provided by the State of Michigan. The Uniform City

total.

Income Tax Ordinance is set forth in Chapter 2 of Act 284 of the Public

LINE 5 — Compute the average of the percentage listed on Line 4.

Acts of 1964.

Enter the Computed amount on this line and Line 2 of

Schedule C.

These instructions are intended as an aid in the preparation of your

Detroit return.

The disclosure of Social Security account number(s) on this tax return

THANK YOU.

is mandatory. This solicitation and use of Social Security account num-

bers is authorized by federal law (42 USC § 405(c)(2)(C)(i)). Michigan

Form D-1040(Nr) - City Of Detroit Income Tax - Non-Resident Instructions - 2014 Page 4

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