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AMENDED RETURN WORKSHEETLine 1: OverpaymentfromamendedForm5118,line23. ........... $ Line 2: RefundfromoriginalForm5118,line25 ............................ $ Line 3:AmountcreditedtoestimatedtaxfromamendedForm5118,line24. ........................... $ Line 4:Subtractlines2and3fromline1.Ifgreaterthanzero,enteramounttoberefundedhereandonamendedForm5118,line25 ............ $

Line 5:Subtractlines2and3fromline1.Iflessthanzero,enteramountastaxduehereandonForm5118,line22a ............................................... $

• Enter income from an S-Corporation to the extentincludedinAGI

PART 6: Amended ReturnLine 38:Ifyouplacedan“X”intheamendedboxonpage1,enterthereasonforamendingyourreturn.IMPORTANT:YouMUST place an “X” in the box ontopofpage1ofthereturnandcompletetheAMENDEDRETURN WORKSHEET. Do not mail with youramendedreturn;retainforyourrecords.IncludeallpaymentsmadewiththeoriginalCityofDetroitIncome Tax return on line 18. If line 23 computes to bean overpayment, it should be adjusted to reflect originalrefunds and credits on the AMENDED RETURNWORKSHEET.PART 7: CertificationSignanddateyourtaxreturn.Iffilingajointreturn,boththefilerandspousemustsignthereturn.If the tax preparer is someone other than the taxpayer,he or she must enter the business name, address andtelephone number of the firm he or she represents andPreparer Tax Identification Number (PTIN), FederalEmployer Identification Number (FEIN), or SocialSecurity number. Check the box to indicate if Treasurymaydiscussyourreturnwithyourtaxpreparer.

Line-by-Line Instructions for Form 5119, 2019 City of Detroit Nonresident Income Tax Return

Lines not listed are explained on the form.If you do not have income subject toCity income tax inexcessoftotalexemptionamountfortheCityofDetroit,donot file aCity of Detroit Nonresident Income Tax Return (Form 5119) unless you are filing to claim a refund ofwithholdingtaxpaidtotheCityofDetroit.Line 1: Only married filers may file joint returns. Youmust complete the address section of the City of Detroitreturn. If one or both of the taxpayers is deceased,write“DECD”afterthedecedent’slastname.Lines 2 and 3:PrintyourfullSocialSecuritynumber(s).Line 5: Place an “X” in the box to identify your filingstatus.An individualwho ismarried for federalpurposesmust either file a joint return with her/his spouse or fileusing the status married filing separately. If your statusis married filing separately (box c), print your spouse’sfull name in the space provided and be sure to print hisor her full SocialSecurity number on line 3. If you filedyour federal return as head of household or qualifyingwidow(er),fileyourCityreturnassingle.Line 6:Individualswhocanbeclaimedasadependentbysomeoneelsecannotclaimanexemption for themselves.Placean“X”intheboxifsomeoneelsecanclaimyouasadependent. If taxable income is less than$600,no taxisdueandany taxwithheldwill be refunded. If incomeexceedsthatamount,thetaxshallbecomputedonthefullamount.Line 8: Enter the number that applies to you and yourspouseonlyfor lines8a-8c.Enter thenumber thatapplies

toyou,yourspouse,andyourdependentsonlines8dand8e,asofDecember31,2019.Line 8a: Enter “1” if you are single or married filingseparately; “2” if you are married filing jointly. Do notclaimanexemptiononline8aifyouareataxpayereligibletobeclaimedasadependentbyanothertaxpayer.Line 8b: Youqualifyforthisexemptionifyouare65yearsofageorolder.Thisappliesforyouand/oryourspouseonly.Line 8c:Youand/oryourspousequalifyforthisexemptionifyouaredeaf,blind,hemiplegic,paraplegic,quadriplegic,ortotallyandpermanentlydisabled.Youmayclaimasmanyasapplytoyouand/oryourspouse.• Deafmeans the primary way you receivemessages isthrougha senseother thanhearing (e.g., lip readingorsignlanguage).

• Blindmeans your better eye permanently has 20/200visionorlesswithcorrectivelensesoryourperipheralfieldofvisionis20degreesorless.

• Totally and permanently disabled means disabled asdefinedunderSocialSecurityGuidelines42USC416.If you are age 66 or older, you may not claim anexemptionastotallyandpermanentlydisabled.

PART 1: Income The following income is subject to tax:• CompensationreceivedasanemployeeforworkdoneorservicesperformedintheCityofDetroit.

• Netprofitsofanunincorporatedbusinessorprofessionbased on business activity conducted in the City of

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Detroit,whether or not such business or profession islocatedintheCityofDetroit.

• Net profits from rental of real or tangible personalproperty located in the City of Detroit or gains on asaleor exchangeof real or tangiblepersonal propertylocatedintheCityofDetroit.

The following income is not subject to tax:• Gifts,inheritancesandbequests.• Pensions and annuities, including disability pensions.(Pre-retirementdistributionsaretaxable.)

• Proceedsfrominsurance(exceptthatpaymentsfromahealth and accident policy paid for by your employerare taxable to the same extent as provided by theInternalRevenueCode).

• Unemploymentcompensation,Welfarereliefpayments,supplementalunemploymentbenefits(sub-pay).

• Worker’scompensationorsimilarpayments fordeath,injuryor illnessarisingoutofandin thecourseofanemployee’sjob.

• Interest, dividends and other forms of intangibleincome (when the receipts in interest and/or otherintangible income is part of a business, it shall beconsideredasbusiness incometaxable tononresidentsandreportedinPart5).

• Militarypay formembersof theArmedForcesof theUnitedStatesandtheNationalGuard.

• SocialSecurityincomeorbenefits.Line 9: Enterwages,salaries,commissions,etc.earnedintheCityofDetroit.Donotincludecompensationreceivedfor service in the armed forces of the United States.Followinstruction(a)ifyouperformedallofyourservicesintheCityofDetroit.Useinstruction(b)ifyouperformedpartofyourservicesintheCityofDetroitandpartofyourservicesoutsidetheCityofDetroit.a)Nonresidentswhoworked100percentoftheyearintheCityofDetroitentertotalwages,salaries,commission,etc.All of your wages, including vacation pay, holiday pay,bonusesanddisability income (except thatportionwhichcan be excluded under the Internal Revenue Code) aretaxable.Allwagesareconsidered tobe from the locationwheretheemployeeperformedservices.b) Nonresidents who performed part of their servicesin the City of Detroit are required to complete Part 3 on theCity of Detroit Withholding Tax Schedule (Form5121),page2.EntertotalwagesearnedintheCityof Detroit from the sum of Column H on Form 5121,page 2. Form 5121 and theCity of Detroit Withholding Tax Continuation Schedule (Form5253)arenot requiredto determine Detroit commissions. Those paid bycommission should enter actual commissions earned intheCityofDetroitonline9.Line 10:Enternetprofitorlossfrombusiness(includingfarm income) or profession. Include income reported on Form 1099-MISC if the work occurred inside the CityofDetroit.UsePart5toapportionincometotheCityofDetroitifbusinessactivityoccursbothinsideandoutsidetheCity.Business income fromactivity that occurs in aqualifiedrenaissancezoneshouldbeexcluded.

Line 11: Enter the gains and losses from the sale orexchangeofrealor tangiblepersonalproperty located intheCity ofDetroit. Include schedules from your federalincome tax return to support line11.Gainsor lossesonsale of intangible assets (e.g., stocks, bonds) are neithertaxed nor deductible by nonresidents on the Detroitreturn.The portion of a gain that is due to ownership prior toJuly 1, 1962, may be deducted from taxable income.See the instructions for line 33. If the sale of propertyacquired prior to July 1, 1962 results in a loss, excludefrom your loss the portion of the loss due to ownershipprior to July 1, 1962.Use one of themethods describedintheinstructionsforLine33todeterminetheamountoflosstoexclude.Line 12: Enter thenetprofitor loss fromrentalsof realand tangible personal property located in the City ofDetroit. Include schedules from your federal incometax return to support line 12. If rental income is fromproperty in an eligible renaissance zone the net incomemay be excluded and the Renaissance Zone approvalletterfromtheCityofDetroitshouldbesubmitted.Line 13: Report your share of the Detroit partnershipincome(or loss)on line13. Ifyouareashareholder ina tax-option corporation that has elected to file under Sub-ChapterSoftheInternalRevenueCode,youarenotrequiredtoreportadistribution,normayyoudeductyourshareofanylosssustainedbythecorporation.Line 13 should include other City of Detroit incomesubjecttotaxthatisnotreportedelsewhereonthisreturn.AddtheamountsfromCityofDetroitActivities:• IncomeorLossfromPartnershipsandIncomeorLossfromEstatesandTrustsoftheU.S.Schedule E.

Include copy of federal Schedule K-1 for your shareof partnership losses on City of Detroit activities andU.S.Form8582.Line 18:Ifyoucanbeclaimedasadependentbyanothertaxpayerandthis line is less than$600enter$0onLine19.PART 2: Credits and PaymentsLine 20: Enter the amount of city income tax withheldfrom Form 5121, line 5. W-2 forms are no longeraccepted.FileForm5121andForm5253 whenapplicable.The credit forwithholdingmay be denied if you do notcompleteandincludeForm5121.UseForm5253whenyouhavemore than eightW-2s tolistonForm5121.CarrythetotalfromcolumnEonForm5253andaddittothetotalonline5onForm5121.Line 21: Enter total payments made on a 2018 City Estimated Individual Income Tax Voucher (Form 5123).Includetheamountofyourcreditforwardfromtheprioryearandpaymentsmadewithextensionsfor2018.Line 22:EntertheamountofcityincometaxpaidforyoubyapartnershipfromForm5121,line6.Use Form 5253 when you have more than threepartnerships to list on Form 5121. Carry the total fromcolumnConForm5253andaddit tothetotalonline6onForm5121.

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PART 3: Refund or Tax DueLine 24a: If line 19 is greater than line 23, subtractline 23 from line 19. Enter the difference on line 24a.Line 24b: You will owe interest for late payment oftax if you pay after the due date. The interest rate is 1 percent above the adjusted prime rate and isadjusted on January 1 and July 1 of each year.Interest is charged from the original due date ofthe return to the date the balance of the tax ispaid. The interest rate through June 30, 2020 is 6.40 percent annually (.0001749 daily rate). For interestratesafterJune30,2020visitwww.michigan.gov/citytax orcall517-636-5829.Calculateyourinterest,ifapplicable,andenteronline24b.Line 24c: Youwill owe penalty for late payment of taxifyoupayaftertheduedate.Penaltyaccruesmonthlyatonepercentofthetaxdue,andincreasesbyanadditionalone percent permonth, or fraction thereof (e.g., penaltyona$500taxduewillbe$30ifthetaxisunpaidforsixmonths). Calculate your penalty, if applicable, and enteronline24c.Line 24d: Typically, if you owe more than $100, youare required tomakeestimatedpayments.Youmayowepenalty and interest for underpayment, late payment, orforfailingtomakeestimatedtaxpayments.UsetheCity Underpayment of Estimated Income Tax (Form 5338)tocomputepenaltyand interest. Ifyoudonot fileForm5338,Treasurywillcomputeyourpenaltyandinterestandsendyouabill. Ifyouannualizeyour income,youmustcomplete and include Form 5338. Enter the penalty andinterestduefromForm5338,line26.Line 24e: Addlines24a through24dandenter the totalonline24e.Thisisthetotalbalanceduewithyourreturn.Ifthebalancedueislessthan$1,nopaymentisrequired,butyoumuststillfileyourreturn.See“Pay”addressonpage3ofForm5119.Makecheckspayableto“State of Michigan - Detroit.”Line 27: Subtract line26 from line25.TheDepartmentof Treasury does not refund amounts less than $1.Mailyour city income tax return to the “Refund or zeroreturns”addressonpage3ofForm5119.PART 4: Subtractions from Income Subtractionsareallowable to theextent theexpensesareapplicabletoincomereportedonthisreturn.Line 28: Ordinary, necessary, reasonable andunreimbursedexpensespaidorincurredbyanindividualin connection with the performance by an individualof services as an employeemaybededucted fromgrossincome in determining income subject to the tax to theextent the expenses are applicable to income taxableunder this ordinance. The expenses are limited to thefollowing:• Expensesoftravel,mealsandlodgingwhileawayfromhome.

• Expenses incurred as an outside salesmanwhoworksawayfromtheiremployer’splaceofbusiness.

• Expensesoftransportation.

• Expenses under a reimbursement or other expenseallowancearrangementwithyouremployer,wherethereimbursementorallowancehasbeenincludedintotalcompensationreported.

Documentation that the activitywas authorized by youremployerandverificationofexpensesmayberequired.Miscellaneous business expenses such as professionaldues, supplies, education and others not covered abovearenotdeductibleforCityofDetroittaxpurposes.Iftheemployee expenses relate to a positionwherewages areapportionedonForm5121,Part3,onlyreporttheDetroitshareoftheexpenseshere.Line 29: Contributions to an Individual RetirementAccount may be deducted. The IRA deduction is onlyallowable for taxpayers with City of Detroit earnedincome to the extent the income is subject to tax. IRAdeductions are limited to contributions eligible fordeductiononthefederalincometaxreturn.Line 30:Tocompute the alimonydeduction,divide line14 by your federal AGI (before alimony deductions).Multiplythatamountbytheamountofalimonypaid.Thealimony deduction for payers only applies to thosewhohaveacourtorderissuedbeforeJanuary1,2019.Line 31: Moving expenses incurred by members oftheArmed Forces on active duty pursuant to amilitaryorder and incident to apermanent changeof station thatqualify under the InternalRevenueCode as a deductiononyour federal returnmaybedeductedonyourCityofDetroitreturn.TheCityofDetroitdeductionislimitedtomovingexpensesinconnectionwithnewemploymentintheDetroit area. Multiply eligible expensesby the ratioofDetroit taxable incomeafter themove to total incomeafterthemove.IncludeU.S.Form3903withyourreturn.Line 32:Enteronlynetprofitsincludedonline14.Line 33:EntergainonpropertypurchasedpriortoJuly1,1962whichmustbedeterminedbyoneof the followingmethods:1. ThebasismaybetheadjustedfairmarketvalueofthepropertyonJuly1,1962(July2ndclosingpricefortradedsecurities),or2. Divide the number of months the property has beenheld since June 30, 1962 by the total number ofmonthsthepropertywasheld,andapplythisfractiontothetotalgainasreportedonyourfederalincometaxreturn.PART 5: Business Income Apportionment Part5ofForm5119istoapportionincometotheCityofDetroitifbusinessactivityoccursbothinsideandoutsidethe city.Business incomedoes not include income fromS-Corporations. Ifyouhave incomefrommore thanonebusinesstoapportion,completeaCity of Detroit Business Income Apportionment Schedule (Form 5327). Youmaycomplete asmany continuation schedules as needed.Donotfilethisform.Retainacopyforyourrecords.NOTE: IfyouhaveaseparatebusinessnameorFederalEmployer Identification Number (FEIN) for yourbusiness,enterthoseinthespaceprovided.Line 35: Enter inColumnA theaveragenetbookvalueofALLrealandtangiblepersonalpropertyownedbythebusiness regardless of location. In Column B, enter the

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AMENDED RETURN WORKSHEETLine 1: OverpaymentfromamendedForm5119,line25 ........... $ Line 2: RefundfromoriginalForm5119,line27 ........................... $ Line 3:AmountcreditedtoestimatedtaxfromamendedForm5119,line26. .......................... $ Line 4:Subtractlines2and3fromline1.Ifgreaterthanzero,enteramounttoberefundedhereandonamendedForm5119,line27 ........... $ Line 5:Subtractlines2and3fromline1.Iflessthanzero,enteramountastaxduehereandonForm5119,line24a ..................................... $

averagenet bookvalueof the real and tangiblepersonalpropertyownedandlocatedintheCityofDetroit.Theaveragenetbookvalueofrealandtangiblepersonalproperty may be determined by adding the net bookvalueatthebeginningoftheyearandthenetbookvalueat the end of the year and dividing the sum by two. Ifthis method will not properly reflect the average netbook value of tangible property owned during the year,any other method that will accurately reflect it will bepermitted.Line 36: Enter in Column A the gross annual rentmultipliedbyeightforallrentedrealpropertyregardlessof location. In Column B, enter the gross annual rentmultipliedbyeightforrentedrealpropertylocatedintheCityofDetroit.Gross annual rent should includemoneyandotherconsiderationsgivenfortheuseorpossessionofrealpropertyrentedorleased.Line 38: Enter in Column A total compensation paidto all employees during the year. In Column B, showcompensation paid to employees for work or servicesperformedwithintheCityofDetroit.Line 39:EnterinColumnAthetotalgrossrevenuefromallsalesorservicesrenderedduringtheyear.InColumnB,show theamountof revenuederived fromsalesmadeorservicesrenderedintheCityofDetroit.Rentalincomeistobeconsideredasderivedfromservicesrenderedandistobeincludedingrossreceipts.Line 41:Divideline40bythree.Ifanyofthethreefactorslisted on lines 37, 38 or 39 are not used, divide by thenumberoffactorsactuallyused.If the entire business operation is conducted inside theCityofDetroit,yourpercentageshouldbe100percent.InthecaseofataxpayerauthorizedbytheCityofDetroitFinanceDirector to use another apportionment formula,retainacopyoftheapprovalletter.Treasurymayrequestacopyofyourapprovalletter.Line 42:Enternetprofit(orloss)perU.S.Schedule CorU.S. Schedule F. Line 44:Thecitynetoperatingloss(NOL)carryoverislimitedforNOLscreatedin2018andfutureyears.Enterthe full amount of NOL carryovers fromNOLs createdbefore 2018 (Group 1). For NOLs created in 2018 andfuture years (Group 2), enter the lesser of the Group 2NOLcarryoveror80%oftheincomesubjecttotaxbeforean NOL deduction. The calculationmay bemade usinga worksheet found on the City Income Tax webpage atwww.michigan.gov/citytax.Netoperatinglossesmayonlybecarriedforward.

If less than 100 percent of business activity wasconductedintheCityofDetroit intheyearinwhichthelosswas sustained, the apportionment percentage in thelossyearmustbeapplied.Line 45: Enter the applicable part of self-employmentretirement deduction. Multiply deduction from U.S.Form1040, Schedule 1 byline41.PART 6: Amended ReturnLine 48: If you placed an “X” in the amended box onpage1,enterthereasonforamendingyourreturn.IMPORTANT:YouMUST placean“X” in theboxontopofpage1ofthereturnandcompletetheAMENDEDRETURNWORKSHEET.Include all payments made with the original City ofDetroitIncomeTaxreturnonline21.Ifline25computesto be an overpayment, it should be adjusted to reflectoriginal refunds and credits from the AMENDEDRETURNWORKSHEET;retainforyourrecords.

PART 7: CertificationSignanddateyourtaxreturn.Iffilingajointreturn,boththefilerandspousemustsignthereturn.If the tax preparer is someone other than the taxpayer,he or she must enter the business name, address andtelephone number of the firm he or she represents andPreparer Tax Identification Number (PTIN), FederalEmployer Identification Number (FEIN), or SocialSecurity number. Check the box to indicate if Treasurymaydiscussyourreturnwithyourtaxpreparer.

Line-by-Line Instructions for Form 5120, 2019 City of Detroit Part-Year Resident Income Tax Return

Lines not listed are explained on the form.Ifyoudonotmeettherequirementsforfilingareturn,butDetroit taxwaswithheld or estimated tax paid, a returnmustbefiledtoobtainarefundoftaxwithheld.

Line 1: Onlymarried filers may file joint returns. Youmust complete the address sectionof theCityofDetroitreturn.Ifoneorbothof thetaxpayers isdeceased,write“DECD”afterthedecedent’slastname.Lines 2 and 3:PrintyourfullSocialSecuritynumber(s).