CITY OF PORT HURON INCOME TAX                                
 Schedule L                                                                                                      
                                               Multiple Tax Rate Schedule 
 To Form PH-1040                                                                                                 TAX YEAR:  
 (Revised 11/20)                           This is not a tax return - Attach this schedule to your Form PH-1040 
 Names as shown on Form PH-1040                                                                                                Your social security number 
                                                                                                                                  
 City of Port Huron resident from                      ,             to                                  ,      Attach a list if more than one time period. 
 
  COMPUTING TAXABLE INCOME                                                                                      COLUMN  I        COLUMN  II 
                                                                                                                                
                                                                                                                All Income       Income Earned 
 1. Wages, salaries, tips, etc.                                                                                Earned While      In the City 
                                                                                 Dates employed:               a City Resident  While a Nonresident 
 Employer Name                       Actual work location                        From To 
                                                                                                                                
 2. Interest income 
 3. Dividend income                                                                                                             
                                                                                                                                
 4. Business income or (loss) - Attach federal Schedule C 
 5. Capital gain or (loss)                                                                                                      
                                                                                                                                
 6. Supplemental income or (loss) - Attach federal Schedule E 
 7. Other income                                                                                                                
                                                                                                                                
 8.  Adjustments - Attach explanation and support 
 9.  Total income or loss in each column -     add lines 1 through 8                                     '                      
 10. Losses transferred between columns - if line 9 shows a loss in either column, see the instructions                         
 11. Net income in each column -   line 9 less line 10                                                   '                      
 12.  Exemption credit - number                X $600.00 (from page 1 of Form PH-1040)                                          
 13. Taxable income while a resident -    line 11 minus line 12 (if line 12 exceeds line 11, enter zero) '                      
 14. If line 12 exceeds the amount of resident income, enter the unused portion of your exemption credit                        
 15. Taxable income while a nonresident -      line 11 minus line 14 (if line 14 exceeds line 11, enter zero)               ' 

 COMPUTING THE AMOUNT OF TAX 
 
 16. Amount of tax on your income while a resident - multiply line 13 by 1% (.01)                                           ' 
 17. Amount of tax on your income while a nonresident - multiply line 15 by 1/2 of 1% (.005)                                ' 
 18. Total Port Huron income tax - add lines 16 and 17. Enter here and on line 12 of Form PH-1040                           ' 
 
                     This is not a tax return - you must attach this schedule to your individual return, Form PH-1040 
 
                                        SEE THE INSTRUCTIONS ON THE REVERSE SIDE 

                              INSTRUCTIONS FOR SCHEDULE L 
 GENERAL INFORMATION                                           Capital gain or loss (line 5) - Enter any capital gains or 
 The City of Port Huron's income tax ordinance imposes         losses on this line. Your residency status on the date of 
 differing tax rates for residents (1%) and nonresidents (½    the sale or exchange will decide how we tax it. Compute 
 of 1%). Certain types of income are taxable if earned by      gains and losses using the instructions provided with 
 a resident and are not taxable if earned by a nonresident.    Form PH-1040. 
 Schedule L provides a means to figure out your tax            
 liability if you had income subject to tax as a resident and  Supplemental income or loss (line 6) - All rental 
 as a nonresident.                                             income earned while a resident is subject to tax, no 
                                                               matter the location of the property. Rental income 
 Read the instructions for Form PH-1040 before you             received by a nonresident is subject to tax if the rental 
 complete Schedule L. The instructions will explain what       property is located in the City of Port Huron. 
                                                               
 income is taxable while a resident and as a nonresident. 
                                                               Losses transferred between columns (line 10) - When 
 Be sure to attach all federal schedules requested in the 
                                                               a loss exists on line 9 in either column, use this line to 
 instructions. 
                                                               subtract the loss from the other column. 
                                                               
 COMPUTING TAXABLE INCOME                                      Exemption credit (lines 12 and 14) - The amount 
 If you received income from the same source, both as a        allowed for exemptions is first applied against resident 
 resident and as a nonresident, you must prorate the           income. If your exemption credit exceeds your resident 
 income. Prorate the income based on how much time             income, apply the excess credit to your nonresident 
 that you were a resident and a nonresident in relation to     income. 
 when you earned the income.                                   
                                                               COMPUTING THE TAX 
 Example: You earned $10,000 working in the city for           The tax rate for residents is 1% (.01). The tax rate for 
 Employer A.  You worked for Employer A from February          nonresidents is 1/2 of 1% (.005).  Compute the tax on 
 1, to November 30 (10 months). You were a city resident       each portion of your income. Transfer the amount shown 
 from January 1, to May 31 (5 months). Your wages would        on line 18 of Schedule L to line 12, of Form  PH-1040. 
 be taxable as follows:                                        
                                                               COMPLETION OF FORM PH-1040 
 $4,000 as a city resident                                     Schedule L is not a return itself. Attach Schedule L to 
                                                               your City of Port Huron Individual Income Tax Return, 
 4 months (Feb - May) / 10 months (Feb - Nov) = .400           Form PH-1040. 
 .400 X $10,000 = $4,000                                       
                                                               Enter your tax on line 12 of Form PH-1040. Follow the 
 $6,000 as a nonresident                                       instructions for Form PH-1040 to complete the remaining 
                                                               sections of the return. Leave lines 1 through 11 of Form 
 6 months (Jun - Nov) / 10 months (Feb - Nov) =  .600          PH-1040 blank. Be sure to sign the return and attach  
 .600 X $10,000 = $6,000                                       your W-2's in the designated area. 
                                                               
 In the example above, if you worked outside of the city       ASSISTANCE 
 only the amount you earned as a resident ($4,000) would       If you have any questions about this schedule or the City 
 be taxable.                                                   of Port Huron income tax call (810) 984-9741, email 
                                                               incometax@porthuron.org, or send requests by mail to: 
 
 Wages, salaries, tips, etc. (line 1) - All amounts earned     Income Tax Division 
 by City residents are taxable (including salary, wages,       100 McMorran Boulevard 
 bonuses, tips, commissions and other compensation).           Port Huron, Michigan 48060 
 The work location of a resident does not matter. We tax       If you wish to visit our office, we are in Room 112 of the 
 nonresidents on amounts earned for work done or               Municipal Office Center at the preceding address. Our 
 services rendered in the City. Make a separate                normal office hours are Monday through Friday 8:00 a.m. 
 computation for each W-2 you received. If only part of        to 4:30 p.m.. 
 your nonresident wages were earned in the City, please 
 furnish the information requested in Schedule A of Form 
 PH-1040.