Michigan Department of Treasury - City Tax Administration
5119 (04-19) Page 1 of 3
2019 City of Detroit Nonresident Income Tax Return
Check here if you are
amending. List reason on
Issued under authority of Public Act 284 of 1964, as amended.
page 3.
Return is due April 15, 2020.
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 CodeState ZIP 4. City return for the city of: City Code
DETROIT 170
5.
2019 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
Personal Exemption ...................................... a.
b.
Married ling jointly
below:
65 and over....................................................... b.
c.
Married ling separately*
Deaf, Disabled or Blind ..................................... c.
6.
2019 DEPENDENT STATUS
Check the box if you or your spouse can be claimed as a
Number of dependent children ......................... d.
dependent on another person’s tax return.
Filer’s date of birth
(MM-DD-YYYY)
7a. 7b.
Spouse’s date of birth (MM-DD-
YYYY)
Number of other dependents ............................ e.
TOTAL EXEMPTIONS. Add lines 8a
through 8e. ......................................................
f.
PART 1: INCOME
9. Wages, salaries, tips, etc. (see instructions). ............................................................................................... 9. 00
10. Business or farm income or (loss) from line 47. Include a copy of U.S. Schedule C or Schedule F. ........... 10. 00
11. Gain or (loss) from the sale of tangible property in the City of Detroit. ........................................................ 11. 00
12. Rental real estate and royalties. Include a copy of U.S. Schedule E. .......................................................... 12. 00
13. Partnerships and trusts................................................................................................................................. 13. 00
14. Total. Add lines 9 through 13. ...................................................................................................................... 14.
16.
00
15. Subtractions from line 34. . ........................................................................................................................... 15. 00
16. Income subject to tax. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0”. ............. 00
17. Exemption allowance. Multiply line 8f by $600. ......................................................................................... 17. 00
18. Taxable income. Subtract line 17 from line 16. If line 17 is greater than line 16, enter “0”. ....................... 18. 00
19. Tax. Multiply line 18 by 1.2% (0.012). .......................................................................................................... 19. 00
+ 0000 2019 102 01 27 4 Continue on page 2. This form cannot be processed if pages 2 and 3 are not completed and included.
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2019 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 2018 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
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.
Overpayment.
00
24b. Interest if applicable (see instructions) ......................................................................................................... 24b.
00
25. 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 2020 estimated tax for your 2020 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. ork-related moving expenses for active duty military (see instructions).. .................................................. 31. 00
32. Net prots received from a nancial institution or an insurance company. ................................................... 32.
W
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 Identication No. (FEIN)
A. Located B. Located in
C. Percentage
Everywhere Detroit
XXXX
(B divided by A)
35.
Average net book value of real and
tangible personal property ..........................
00 00
36.
Gross annual rent paid for real property
multiplied by 8............................................. 00 00
XXXX
37.
CITY SHARE OF PROPERTY: Add lines 35
and 36. Divide column B by column A and
enter as a percentage in column C.
.............. 00 00 %
38.
Total wages, salaries, commissions and
other compensation of all employees .........
00 00 %
39.
Gross receipts from sales made or
services rendered .......................................
00 00 %
+ 0000 2019 102 02 27 3 Continue on page 3. This form cannot be processed if pages 2 and 3 are not completed and included.
2019 Form 5119, Page 3 of 3
Filer’s Full Social Security Number
City of Detroit Nonresident Income Tax Return
40. TOTAL: Add lines 37, 38 and 39, column C. . ...................................................................................................................... %
41.
Average. Divide line 40 by 3. If any of lines 37, 38, or 39 are zero or not used anywhere, divide line 40 by the number of
factors actually used. If all business was conducted in the city listed on line 4, enter 100%. ..............................................
%
42. Net prot or (loss) from U.S. Schedule C or Schedule F. ............................................................................. 42. 00
43. Multiply line 41 by line 42 ............................................................................................................................. 43. 00
44. Applicable portion of net operating loss carryover. ....................................................................................... 44. 00
45. Applicable part of self-employment retirement deduction............................................................................. 45. 00
46. Add lines 44 and 45 ...................................................................................................................................... 46. 00
47. Subtract line 46 from line 43. Enter here and on line 10. ............................................................................. 47.
PART 6: AMENDED RETURN
48. Reason for amending:
00
PART 7: CERTIFICATION
Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2018, enter dates below.
Preparer Certication. I declare under penalty of perjury that
ENTER DATE OF DEATH ONLY. Example: 04-15-2019 (MM-DD-YYYY)
this return is based on all information of which I have any knowledge.
Filer Spouse
Preparer’s PTIN, FEIN or SSN
Taxpayer Certication.
Preparer’s Name (print or type)
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 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 “2019 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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