Amended Returns

The IRS Adjusted My Tax Liability, Do I Need to File an Amended Return?

Yes. An amended City of Detroit income tax return is required for any year that a determination is made by the Internal Revenue Service that affects your City of Detroit tax liability.

Payment Due From My Amended Return

If you file an amended return and a payment is due, it should be submitted at the time of filing the amended return.

• If filing a paper amended return, payment should be remitted with the return.
• If filing electronically, payment should be remitted either:
  • By mail, using the CITY Income Tax e-file Payment Voucher (Form 5122); or
  • Submitted electronically by direct debit (if supported by the software).

  How Long Do I Have to Amend My Return?

  If a change on your federal return affects your Adjusted Gross Income (AGI) and/or your exemptions, you must

  • File an amended City of Detroit return within 90 days of the date of the Internal Revenue Service’s final determination.
  • Include a copy of your amended federal return with all applicable schedules and supporting documents.
  • Submit payment of any tax and interest due.

  If you are claiming a refund on your amended return, you must file it within four years of the due date of the original return (including approved extensions).

  For example, to amend a 2022 return that was not extended, your return must be postmarked by April 15, 2027.