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Personal Exemption Reduced

Personal Exemptions:

Effective tax year 2005, personal tax exemptions reduced from $750 to $600.

Non-Residents:

Non-residents who work less than 100% of their time within the City of Detroit are required to complete Schedule N on page 2 of the D-1040 (NR).

Effective tax year 2005, City of Detroit is requiring that non-resident taxpayers who allocate less than 100% of their income to provide the following documentation:

Letter from their employer to verify lines 1 and 2 of Schedule N. The letter should include the name, title and phone number of the person signing the letter and should be on the official letterhead of the employer, and
Documentation/work-log showing days/time worked in/out of the City of Detroit

Non-resident taxpayers based in Detroit who work in their homes cannot use those days as days worked outside Detroit.  Regulation 13.2 of the City Income Tax Ordinance provides that: “The mere fact that a non-resident employee takes work home with him and performs such work at his home does not permit allocation of compensation”.

If no documentation is provided-employer letter and work log, the tax return will be returned requesting the missing documentation. This will result in delayed refunds.

City of Detroit Treasury P.O. Boxes:

Please refer to the tax return for appropriate address.