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Place an “X” in the box if someone else can claim you as a Apportionment Schedule (Form 5327). Add the total from
dependent. If taxable income is less than $600, no tax is due Form(s) 5327, line 19, and enter on line 14, Column B.
and the tax withheld will be refunded. If income exceeds For additional instruction on completing Form 5327, refer
that amount, the tax shall be computed on the full amount. to instructions for Form 5119, “Part 5: Business Income
Apportionment.” You may complete as many schedules
PART 1: Income as needed. Do not file this form. Retain a copy for your
See instructions for Forms 5118 and 5119 regarding records.
the differences between income subject to tax for Line 15: Residents should generally report all gains
residents and nonresidents. and losses in Column A. Nonresidents should report
The following income is subject to tax: the gains and losses from the sale or exchange of real or
• Compensation. tangible
personal property located in the City of Detroit in
Column B. Include schedules from your federal income
• Net profits of an unincorporated business, profession,
enterprise, undertaking or other activity. tax
return to support line 15. Gains or losses on sale of
intangible assets (i.e., stocks, bonds, etc.) are neither taxed
• Dividends, interest, capital gains less capital losses, nor deductible by nonresidents on the City of Detroit return.
income from estates and trusts and net profits from
rental realof and tangible personal property. Gain or loss on property purchased prior to July 1, 1962
should be excluded. To determine the amount excluded,
The following income is not subject to tax: one of the following methods:
use
• Gifts, inheritances and bequests.
1. The base may be the adjusted fair market value of the
• Pensions and annuities, including disability pensions. property on July 1, 1962, or
(Pre-retirement distributions are taxable.)
2. Divide the number of months the property has been
• Proceeds from insurance (except that payments from a held since June 30, 1962 by the total number of months
health and accident policy paid for by your employer the property was held and apply this fraction to the total
are taxable to the same extent as provided by the gain or loss as reported on your federal income tax return.
Internal Revenue Code).
Line 16: Residents should report any early distribution
• Unemployment compensation, Welfare relief payments, from an Individual Retirement Account (IRA) received
supplemental unemployment benefits (sub-pay). age 59 1/2.
before
• Worker’s compensation or similar payments for death,
Line 17: Residents should report any early distribution
injury or illness arising out of and in the course of an
from a pension plan, annuity, or other retirement plan.
employee’s job.
• Interest on obligations of the United States, the states Line 18: Enter
the net profit or loss from royalties and
or subordinate units of government of the states. rentals
of real and tangible personal property from U.S.
Schedule E received while a resident of the City of Detroit
• Military pay for members of the Armed Forces of the in Column A. Enter the net profit or loss from rental of
United States and the National Guard. and tangible property located in the City of Detroit
real
• Social Security income benefits.or and received while a nonresident in Column B. Include
Line 10: Enter wages, salaries, commissions, etc. All schedules from your federal income tax return to support
wage income is taxable while a resident of the City of line 18.
Detroit. Only wage income earned inside the City of Line 19: Enter all partnership and trust income
Detroit is taxable while a nonresident. See instructions included on your U.S. Form 1040, U.S Schedule E
for the City of Detroit Nonresident Income Tax Return and received while a resident in Column A. For the
(Form 5119), to determine the amount of taxable wages. period you were a nonresident, report your share of the
Do not include compensation received for service in the City of Detroit partnership income (or loss) on line 19
armed forces the of United States. Column B. If you are a shareholder in a tax-option
Line 11: Enter taxable interest reported on U.S. Form corporation that has elected to file under Sub-Chapter S of
1040 and received while aresident of the City Detroit of the Internal Revenue Code, you are not required to report
in Column A. Interest on obligations the of United States a distribution, nor may you deduct your share of any loss
is exempt. sustained by the corporation.
Line 12: Report taxable dividends received while a Include a copy of your federal Schedule K-1 for your share
resident the of City ofDetroit in Column A. of partnership losses on City of Detroit activities and
Line 13: Report taxable alimony received while resident a U.S. Form 8582.
of the City ofDetroit in Column A. Generally, the person Line 20: Enter income reported as “Other Income” on
receiving alimony will not have taxable alimony if the U.S. Form 1040, Schedule 1 and received while a resident
court order was issued after December 31, 2018. Column A, except for income from recoveries related
in
Line 14: Enter all business income earned while a to federal itemized deductions from prior tax years.
resident in Column A. Enter business income amount 20 should include other City of Detroit income
Line
earned from business located the in City Detroit of while
subject to tax that is not reported elsewhere on this return.
a nonresident in Column B. Business income does not
include income from S-Corporations. business If activity
occurs both inside and outside the City Detroit of while a
nonresident, complete a City of Detroit Business Income
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