(Updates with death toll)

BAGHDAD, Jan 23 (Reuters) - Five people were killed when a civilian U.S. helicopter went down in Baghdad on Tuesday, a U.S. official source said, but accounts from local residents in the city centre that it was shot down were not confirmed.

The U.S. military declined comment beyond saying it appeared to be a civilian aircraft. Most private helicopters in Baghdad are operated by security contractors engaged to protect diplomats and businessmen and others in the Iraqi capital.

Residents in central Baghdad told Reuters earlier they saw a helicopter come down and some said it had been shot at first.

There were differing accounts of whether it crashed or made an emergency landing. One resident said he saw four bodies.

On Saturday, a U.S. military Black Hawk helicopter came down north of Baghdad, killing all 12 on board. U.S. officials were quoted as saying it was most likely brought down by a shoulder-fired missile.

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