Michigan Department of Treasury - City Tax Administration
5119 (Rev. 02-22) Page 1 of 3
Check here if you are
2022 City of Detroit Nonresident Income Tax Return
amending. List reason on
Issued under authority of Public Act 284 of 1964, as amended.
page 3.
Return is due April 18, 2023.
Type or print in blue or black ink.
1. Filer’s First Name M.I. Last Name
2. Filer’s Full Social Security No. (Example: 123-45-6789)
If a Joint Return, Spouse’s First Name M.I. Last Name
3. Spouse’s Full Social Security No. (Example: 123-45-6789)
Home Address (Number, Street, or P.O. Box)
City or Town State ZIP Code 4. City return for the city of: City Code
5.
2022 FILING STATUS. Check one.
8.
EXEMPTIONS. 8a-8c apply to you and your spouse only.
a. Single
* If you check box “c,” complete
line 3 and enter spouse’s full name
below:
Personal Exemption ...................................... a.
b.
Married ling jointly
65 and over....................................................... b.
c.
Married ling separately*
Deaf, Disabled or Blind..................................... c.
6.
2022 DEPENDENT STATUS
Number of dependent children ......................... d.
Check the box if you or your spouse can be claimed as a
dependent on another person’s tax return.
Number of other dependents............................ e.
7a.
Filer’s date of birth
(MM-DD-YYYY)
7b.
Spouse’s date of birth (MM-DD-
YYYY)
TOTAL EXEMPTIONS. Add lines 8a
through 8e. ......................................................
f.
DETROIT 170
PART 1: INCOME
9. Wages, salaries, tips, etc. (see instructions). ............................................................................................... 9.
10. Business or farm income or (loss) from line 47. Include a copy of U.S. Schedule C or Schedule F. ........... 10.
11. Gain or (loss) from the sale of tangible property in the City of Detroit. ........................................................ 11.
12. Rental real estate and royalties. Include a copy of U.S. Schedule E. .......................................................... 12.
13. Partnerships and trusts................................................................................................................................. 13.
14. Total. Add lines 9 through 13. ...................................................................................................................... 14.
15. Subtractions from line 34. ............................................................................................................................ 15.
16. Income subject to tax. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0”. ............. 16.
17. Exemption allowance. Multiply line 8f by $600. ......................................................................................... 17.
18. Taxable income. Subtract line 17 from line 16. If line 17 is greater than line 16, enter “0”. ....................... 18.
19. Tax. Multiply line 18 by 1.2% (0.012). .......................................................................................................... 19.
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+ 0000 2022 102 01 27 7 Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included.
Reset Form
2022 Form 5119, Page 2 of 3
City of Detroit Nonresident Income Tax Return
Filer’s Full Social Security Number
PART 2: CREDITS AND PAYMENTS
20. Tax withheld from City Schedule W, line 5.................................................................................................... 20. 00
21. City estimated tax, extension payments and 2021 credit forward ................................................................ 21. 00
22. Tax paid for you by a partnership from City Schedule W, line 6. .................................................................. 22. 00
23. Total Credits and Payments. Add lines 20 through 22 .............................................................................. 23. 00
PART 3: REFUND OR TAX DUE
24a. Tax Due. If line 19 is greater than line 23, subtract line 23 from line 19. ..................................................... 24a. 00
24b. Interest if applicable (see instructions) ......................................................................................................... 24b. 00
24c. Penalty if applicable (see instructions) ......................................................................................................... 24c. 00
24d. Underpaid estimate penalty and interest (see instructions).......................................................................... 24d. 00
24e. Balance Due. Add lines 24a through 24d.......................................................................... YOU OWE 24e. 00
25. Overpayment. If line 23 is greater than line 19, subtract line 19 from line 23. ............................................ 25. 00
26. Credit Forward. Amount of line 25 to be credited to your 2023 estimated tax for your 2023 tax return ..... 26. 00
27. Refund. Subtract line 26 from line 25. ..................................................................................... REFUND 27. 00
PART 4: SUBTRACTIONS FROM INCOME (All entries must be positive numbers.)
28. Employee business expenses (see instructions).......................................................................................... 28. 00
29. Individual Retirement Account (IRA) contribution (see instructions)............................................................. 29. 00
30. Alimony paid. Do not include child support (see instructions). .................................................................... 30. 00
31. Work-related moving expenses for active duty military (see instructions).................................................... 31. 00
32. Net prots received from a nancial institution or an insurance company.................................................... 32. 00
33. Capital gains (before July 1, 1962)............................................................................................................... 33. 00
34. Total Subtractions. Add lines 28 through 33. Enter here and on line 15. ................................................... 34. 00
PART 5: BUSINESS INCOME APPORTIONMENT
Name of Business Entity Federal Employer Identication No. (FEIN)
35.
Average net book value of real and
tangible personal property..........................
36.
Gross annual rent paid for real property
multiplied by 8.............................................
37.
CITY SHARE OF PROPERTY: Add lines 35
and 36. Divide column B by column A and
enter as a percentage in column C.
..............
38.
Total wages, salaries, commissions and
other compensation of all employees.........
39.
Gross receipts from sales made or
services rendered.......................................
A. Located
Everywhere
B. Located in
Detroit
C. Percentage
(B divided by A)
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00 00 %
00 00 %
+ 0000 2022 102 02 27 6 Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included.
2022 Form 5119, Page 3 of 3
Filer’s Full Social Security Number
City of Detroit Nonresident Income Tax Return
40.
41.
TOTAL: Add lines 37, 38 and 39, column C. . ...................................................................................................................... %
Divide line 40 by 3 if column A has an amount greater than zero on each of lines 37, 38, and 39. If column A is zero for
any of lines 37, 38 or 39, then divide line 40 by the number of factors that include an amount greater than zero in
column A................................................................................................................................................................................ %
42. Net prot or (loss) from U.S. Schedule C or Schedule F.............................................................................. 42.
43. Multiply line 41 by line 42 ............................................................................................................................. 43.
44. Applicable portion of net operating loss carryover........................................................................................ 44.
45. Applicable part of self-employment retirement deduction............................................................................. 45.
46. Add lines 44 and 45...................................................................................................................................... 46.
47. Subtract line 46 from line 43. Enter here and on line 10. ............................................................................. 47.
PART 6: AMENDED RETURN
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48. Reason for amending:
PART 7: CERTIFICATION
Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2021, enter dates below.
Preparer Certication. I declare under penalty of perjury that
this return is based on all information of which I have any knowledge.
ENTER DATE OF DEATH ONLY. Example: 04-15-2022 (MM-DD-YYYY)
Preparer’s PTIN, FEIN or SSN
Filer Spouse
Taxpayer Certication. I declare under penalty of perjury that the information in this return
and attachments is true and complete to the best of my knowledge.
Filer’s Signature Date
Preparer’s Name (print or type)
Preparer’s Business Name, Address and Telephone Number
Spouse’s Signature Date
By checking this box, I authorize the Michigan Department of Treasury to discuss
my return with my preparer.
Refund or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956
Pay amount on line 24e. Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929
Make your check payable to “State of Michigan - Detroit.” Print the last four digits of your Social Security number and “2022 Detroit Income Tax” on
the front of your check. If paying on behalf of another taxpayer, write the ler’s name and the last four digits of the ler’s Social Security number on
the check. Do not staple your check to the return. Keep a copy of your return and supporting schedules for six years. To check your refund status, have a
copy of your Form 5119 available when you visit www.michigan.gov/citytax.
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