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Guidance covers joint vs. separate married filings, final returns for deceased taxpayers, and filing requirements for estates and trusts. It also details extension requests, amended return procedures tied to federal determinations, interest on refunds, key completeness checks, Renaissance Zone tax considerations, and rules for rounding dollar amounts and preparing page-by-page entries.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/city-of-detroit-income-tax-2014-resident-instructions-for-form-d-1040-r/303907/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/city-of-detroit-income-tax-2014-resident-instructions-for-form-d-1040-r/303907.png","ImageObject",442,249,{"name":88,"@type":89},"Paura","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file a 2014 Detroit resident return on Form D-1040 (R)?","Question",{"text":108,"@type":109},"Residents must file if their taxable-year gross income subject to Detroit tax meets the minimum thresholds listed for single individuals and married joint returns. Detroit residents for only part of the year must use Form D-1040-L instead.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How can married couples file—jointly or separately?",{"text":113,"@type":109},"A husband and wife may file either a joint return or separate returns. For a joint return, total Detroit income for both spouses must be included and each spouse must sign the return.",{"name":115,"@type":106,"acceptedAnswer":116},"When is an amended Detroit return required?",{"text":117,"@type":109},"An amended Detroit return is required when the Internal Revenue Service makes a determination that affects Detroit tax liability, or to correct errors on previous Detroit returns. Filing timing and the use of the amended return box on Form D-1040 are specified in the instructions.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303907,1790752881,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Page 1  \n CITY OF DETROIT INCOME TAX  \n2014 RESIDENT INSTRUCTIONS FOR FORM D-1040 (R)  \nWHO MUST FILE A RETURN  \nFor each taxable year, a return must be filed by each resident with a specified minimum amount of gross income subject to Detroit tax. The income levels at which residents must file are:  \nSingle Individual $600  \nMarried Couple –– Joint Return $1200  \nNote: Amount for exemptions $600  \nWHO MUST USE THIS FORM  \nIndividuals who were residents of Detroit for the entire year must use this form. Individuals who were Detroit residents for part ofthe year must file the part year resident Form D-1040-L. Part-year resident forms and instructions are available from the Detroit Income Tax Division.  \nMARRIED PERSONS—JOINT OR SEPARATE  \nA husband and wife may file either a joint return or separate returns. The total Detroit income of both spouses must be included on a joint return, and each spouse must sign the return.  \nDECEASED TAXPAYER  \nA final return must be filed for any person who died during the year and who is required to file as discussed under “WHO MUST FILE A RETURN.” The executor, administrator or surviving spouse must file the final return and any other return(s) required for the decedent.  \nA joint return may be filed by the surviving spouse and the executor or administrator. The return must be signed by the surviving spouse and the executor or administrator.  \nIf an executor or administrator has not been appointed, the surviving spouse may file a joint return. The spouse must sign the return and add the notation “Surviving Spouse.” If a refund is due and the claimant is not a surviving spouse, Federal Form 1310 and a copy of the death certificate must be filed with the return.  \nINTERNET  \nAdditional information, return instructions and forms are available at the website for [the CITY OF DETROIT at www.ci.detroit.mi.us](the CITY OF DETROIT at www.ci.detroit.mi.us).  \nESTATES AND TRUSTS  \nEach trust or estate with gross income of $600 or more subject to Detroit tax must file. An estate or trust must file D-1041 which is available from the Detroit Income Tax Division.  \nEXTENSIONS  \nA written request for extension of time for filing an annual return on Form D-1040-EXT must be made to the Detroit Income Tax Director by the original due date (for 2014 tax year, April 30, 2015) . This extension, if approved, will be granted for a period not to exceed six months.  \nAMENDED RETURNS INTERNAL REVENUE SERVICE AUDIT ADJUSTMENTS AND OTHER CHANGES  \nCheck the box on Line H of Page 1 if you are filing an amended return. If the amended return is a result of a Federal audit, complete  \nLines I and J on Page 1.  \nAn amended Detroit return is required for any year that a determination is made by Internal Revenue Service that affects your Detroit tax liability. This return is due within 90 days from the date of the service’s final determination. If you file an amended Federal tax return that affects your Detroit tax liability, you must file an amended city return.  \nAn amended return is also used to correct errors on previous Detroit returns.  \nList the explanation for the amendment on a schedule attached to the return.  \nFor 1997 and subsequent years, the statute of limitations is four years. Beginning in 1997, the D-1040 form can be used as an amended return if the appropriate box is marked.  \nInclude on Page 1, Line 14, payments made with the original return. If Line 17 of Page 1 computes to be an overpayment, it should be adjusted to reflect original refunds and credits as set forth below.  \nAMENDED RETURN WORKSHEET  \nA.) Overpayment from D-1040(R) Page 1, Line 17   . B.) Less: Refund on original return   . C.) Less: Amount credited to Estimated Tax   . D.) Subtract B and C from A. If greater than zero enter amount tobe refunded here and on Line 18   .  \nE.) Subtract B and C from A. If less than zero, enter tax due here and on Line 20. Pay with return if $1 .00 or more    \nINTEREST ON REFUNDS  \nThe City of Detroit pays intere","cbCaieF1ivek3eMh","https://ap.wps.com/l/cbCaieF1ivek3eMh","pdf",61089,"English","# Who Must File a Return\n## Who Must Use This Form\n# Married Persons—Joint or Separate\n# Deceased Taxpayer\n# Estates and Trusts\n# Extensions\n# Amended Returns and IRS Audit Adjustments\n## Amended Return Worksheet\n## Interest on Refunds\n# Renaissance Zone\n# Rounding Dollar Amounts\n# Line-by-Line Instructions (Page 1)\n## Exemptions","[{\"question\":\"Who must file a 2014 Detroit resident return on Form D-1040 (R)?\",\"answer\":\"Residents must file if their taxable-year gross income subject to Detroit tax meets the minimum thresholds listed for single individuals and married joint returns. Detroit residents for only part of the year must use Form D-1040-L instead.\"},{\"question\":\"How can married couples file—jointly or separately?\",\"answer\":\"A husband and wife may file either a joint return or separate returns. For a joint return, total Detroit income for both spouses must be included and each spouse must sign the return.\"},{\"question\":\"When is an amended Detroit return required?\",\"answer\":\"An amended Detroit return is required when the Internal Revenue Service makes a determination that affects Detroit tax liability, or to correct errors on previous Detroit returns. Filing timing and the use of the amended return box on Form D-1040 are specified in the instructions.\"}]","CITY OF DETROIT INCOME TAX - 2014 RESIDENT INSTRUCTIONS FOR FORM D-1040 (R) | PDF",1789808229]