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 City of Portland 
                     2023 
 RESIDENT & NONRESIDENT INCOME TAX FORMS AND INSTRUCTIONS  
 FORM P-1040 – INDIVIDUAL RETURN  
 
 FILING DATE:       Your return must be filed by April 30, 2024 
                     
 REMITTANCE:        Make check or money order payable to: 
                    City of Portland 
 
 MAILING:           City of Portland 
                    Income Tax Department 
                    259 Kent St. 
                    Portland, MI 48875 
                     
 BUSINESS HOURS:    Monday through Friday 
                    8:00 AM to 4:30 PM 
                     
 TELELPHONE NUMBER: (517) 647-2941 
                     
 WEBSITE ADDRESS:   www.portland-michigan.org 
 
 WHO MUST FILE A RETURN? 
 Anyone who worked or lived in The City of Portland at anytime during 2023 and had taxable income 

 Individuals filing a resident return must include a copy of Page 1 and Page 2 of Federal Form 1040 
 along with all form W-2s. This information is needed to verify allowable deductions (if any) from 
 gross income in order to properly administer the Portland Income Tax Ordinance.

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2023 FILING INSTRUCTIONS FOR FORM P-1040
NEW FOR 2023
8 . INCOME FROM: Estates and Trusts. (Attach Federal Schedule E)
There are no significant changes to the 2023 income tax forms.
9 . PREMATURE DISTRIBUTIONS FROM: IRA's, Employee Savings Plan,
Stock Purchases, Profit Sharing Plans, and Deferred Compensation.
WHO MUST FILE A RETURN 10 . SUB CHAPTER S CORPORATION DISTRIBUTIONS: Sub Chapter S
Every resident or part-year resident of Portland who has taxable income in a Corporations are taxable under the City of Portland Income Tax
tax year must file a return. Ordinance and are required to file a City of Portland P-1120 Corporate
Every nonresident who has taxable income derived from working or from Return.
sources inside the city limits must file a return.
Every taxpayer filing a resident Portland income tax return must attach Enter on line 10, cash or property distributions from S Corporations from
a copy of page 1 and page 2 of Federal 1040 to their Portland return. page two of the Federal Schedule K-1. The Portland City Income Tax
This information is needed to verify allowable deductions (if any) Ordinance does not recognize Subchapter S status. Distributions from an
from gross income in order to properly administer the Portland S corporation are taxable as if paid by a regular corporation as dividends.
Income Tax Ordinance.
If you are a shareholder in a corporation that has elected to file under
MARRIED PERSONS-JOINT/SEPARATE RETURNS Subchapter S of the Internal Revenue Code, you are not required to report
Married persons may file either a joint return or separate returns. If a joint return is any distributed income from the Federal schedule K-1 page one, nor may
filed, both names and both social security numbers must be listed, all taxable you deduct your share of any loss or other deductions distributed by the
income of both husband and wife must be included, and the return must be signed corporation.
by both individuals.
Attach copies of pages one and two of Federal Schedule K-1 for all S
TAXABLE INCOME OF RESIDENTS: Corporations listed on page two of your Federal Schedule E regardless of
Portland residents are required to report the following kinds of income whether or not the S Corporation made distributions.
regardless of where earned. These kinds of income are taxable by the City of
Portland to the extent and on the same basis as income subject to taxation by 11 . Unemployment Compensation is not taxable to the City of Portland.
the Federal Government unless otherwise noted.
12 . Social Security Benefits are not taxable to the City of Portland.
1 . WAGES, SALARIES, BONUSES, COMMISSIONS, FEES, TIPS,
GRATUITIES, VACATION PAY, SICK PAY, DISABILITY PAY, 13 . ALL OTHER INCOME: subject to tax by the Federal Government that is
AND SEVERANCE PAY. not specifically excluded under the City of Portland Income Tax
Ordinance. Includes: Gambling and Lottery Winnings, Alimony
2 . INTEREST: earned from bank accounts, credit unions, savings and Received under a divorce or separation agreement executed before
loan association, land contracts, notes and bonds. December 31, 2018 (unless modified later to exclude).
3 . DIVIDENDS: Including distributions from Sub Chapter S RESIDENCY:
Corporations, taxed as dividends by the Federal Government. Resident: A person who has established a true, fixed home for an
extended or permanent period of time in the City of Portland.
4 . NET PROFITS: from self-employment, an unincorporated business or
profession. (Attach a copy of Federal Schedule C page one and two.) Non resident: A person who lived outside the city
but who earned taxable income in Portland in 2023.
5 . SALES AND EXCHANGES OF PROPERTY (CAPITAL GAINS Part-Year Resident: If you were both a RESIDENT AND NON RESIDENT
AND LOSSES). Attach a copy of the Federal Schedule D and form in 2023. Enter the period you were a resident during the year.
4797 or 8949. Enter the net income (or loss) from sales and Subtract your nonresident earnings from your total income.
exchanges of property per your Federal tax return. NOTE: The only
exception is the sale of property purchased prior to January 1, 1984. Part-Year Resident who worked in Portland as both a resident and
Gains or losses on property purchased prior to January 1, 1984 must be a non resident: Complete and attach schedule P-PY to the individual
determined by one of the following methods: return.
a . The basis may be the adjusted fair market value of the
property on January 1, 1984 or; TAXABLE INCOME OF A NONRESIDENT
Nonresidents are required to report income earned within,
b . Divide the number of months the property has been held derived from or attributable to the City of Portland sources.
since January 1, 1984 by the total number of months the
property was held. Apply this fraction to the total gain or 1 . COMPENSATION: received for all work or services performed in the
loss as reported on your Federal tax return. City of Portland.
2 . NET PROFITS: from the operation of a business or profession
6 . INCOME FROM: Rents, Royalties, Patents and Copyrights. (Attach attributable to any business activity conducted in the City of Portland.
Federal Schedule E). 3 . NET PROFITS: from the rental of real and tangible property located in
7 . PARTNERSHIPS: All partnerships located inside the City of Portland the City of Portland.
must file an Annual Informational City of Portland P-1065 Partnership 4 . CAPITAL GAINS: from the sale or exchange of real and tangible
Return. (Attach Federal Schedule E and all supporting schedules.) In property located in the City of Portland.
addition, each individual of the partnership is required to report as 5 . Premature distributions from a retirement or deferred compensation plan
income on their City of Portland P-1040 Individual Return their are taxable.
distributive share of the Net Profits. If you are a Portland resident and
had income from a partnership located outside of the City of Portland,
you must attach a copy of your Federal Schedule K-1.

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NONTAXABLE INCOME

RESIDENTS AND NONRESIDENTS: 1 . A self-employed individual may deduct payments to a qualified
The following kinds of income are NONTAXABLE for both retirement plan to the extent provided in Section 404 of the
RESIDENTS and NONRESIDENTS by the City of Portland. Federal Internal Revenue Code.

1 . GIFTS, INHERITANCES AND BEQUESTS. 2 . Contributions to your Individual Retirement Account, to the extent
provided in Section 219 of the Federal Internal Revenue Code.
2 . SOCIAL SECURITY, QUALIFIED PENSIONS AND Attach page 1 of your Federal return and receipt showing the
ANNUITIES. (INCLUDING DISABILITY PENSIONS AND owner of the IRA and amount contributed during the year.
RAILROAD RETIREMENT ACT BENEFITS.)
3 . Moving expenses into the City of Portland only. (Attach Federal
3 . UNEMPLOYMENT COMPENSATION, WORKER'S Form 3903.) Only for certain Armed Forces members. See the
COMPENSATION, AND WELFARE BENEFITS. federal instructions to see if you qualify.

4 . CHILD SUPPORT 4 . Payments of alimony, separate maintenance payments and
principle sums payable in installments. (You can't deduct these
5 . INSURANCE PAYMENTS: (Except those payments from a payments made under a divorce or separation agreement (1)
Health or Accident Policy paid for by your employer; these executed after December 31, 2018, or (2) executed before 2019
payments are taxable the same as other sick or disability pay). but later modified to state the repeal of the deduction for alimony
payments. Only the amount that is considered taxable income for
the spouse under the Federal Internal Revenue Code is deductible.
NAME, ADDRESS and SOCIAL SECURITY NUMBER of the
spouse to which payments were made must be attached).
6 . DIVIDENDS: received from an insurance policy, when these are NONRESIDENTS
a refund of premiums paid. (Any excess amount paid to you The same percentages that applied when calculating your City of
above the premiums you paid is taxable.) Portland taxable income must be applied to all deductions from your
taxable income.
7 . INTEREST: from obligations of the United States, States, Cities
or any other subordinate governmental unit of the United States. PART-YEAR RESIDENTS
Part-Year Residents must allocate deductions the same way they
8 . COMPENSATION: received for service in the Armed Forces of allocate income.
the United States, including Active Duty, Reserve and National
Guard pay.
EXEMPTIONS
NONRESIDENTS ONLY: 1 . A taxpayer may deduct $1,000.00 per exemption for 2023.
The following are NOT TAXABLE to NONRESIDENTS only. 2 . One exemption may be claimed for yourself, your spouse and each
1 . INTEREST, DIVIDENDS AND ROYALTY INCOME. dependent*. The City of Portland follows the same rules
Exception: when the receipt of interest and other tangible income established by the Federal Internal Revenue Code when
is part of a business located in the City of Portland, such interest determining personal and dependency exemptions.
etc. shall be considered business income taxable to 3 . An additional exemption(s) may be claimed if the taxpayer
NONRESIDENTS and reported on Federal Schedule C. qualifies under any of the following categories. Only ONE
EXEMPTION is allowed per category except as noted. (A doctor's
statement must be attached to your P-1040 return when claiming
2 . INCOME FROM AN ESTATE OR TRUST. any of these disabilities.)
CATEGORY I: Age 65 and older by December 31, 2023, or disabled.
3 . ALIMONY AND SEPARATE MAINTENANCE PAYMENTS. Note: If you claim this exemption, you may not
claim an additional exemption for totally and
permanently disabled. However, if you are Blind,
Deaf, Hemiplegic, Paraplegic or Quadriplegic you
DEDUCTIONS FROM INCOME may claim an additional exemption.
1 . Ordinary, necessary, reasonable and UNREIMBURSED expenses CATEGORY II: Blind, Hemiplegic, Paraplegic, Quadriplegic.
incurred in the performance of an employee's job to the extent
these expenses are applicable to your taxable income. (Attach a CATEGORY DEAF as defined in Section 393.502 of the
detailed list) These expenses are only allowed to the extent NOT III: Michigan Complied Laws.
REIMBURSED by your employer and are limited to the
following: 4 . If you are claiming a child who is not living with you as an
A . Expenses of travel, meals and lodging while away from home. exemption, you must submit a copy of Federal Form 8332 or Pre-
1985 divorce agreement allowing the exemption.
B . Expenses of an outside salesman, while away from
employer's place of business. *Please Note…
C . Expenses of transportation. If an individual has taxable income and is claimed as a
D . Reimbursed expenses which have been included in W-2 dependent on another person's Federal income tax return,
income. they may claim a personal exemption on their own
Portland tax return, also.
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INSTRUCTIONS FOR COMPLETING YOUR CITY OF PORTLAND P-1040 RETURN
Please print or type all requested information. Refer to pages 2-5, of this
booklet for General Information that will assist in completing this form. Line 11 - UNEMPLOYMENT COMPENSATION
Nontaxable on the City of Portland tax return.
Print clearly your NAME(s), complete ADDRESS (if using a P.O. Box LINE 12 -SOCIAL SECURITY BENEFITS
number you must also list your physical address), and SOCIAL Nontaxable on the City of Portland tax return.
SECURITY NUMBER(s).
LINE 13 - OTHER INCOME
Check appropriate box to indicate your Residency Status. If part-year, This line is used to report other income including gambling and lottery
complete and attach to the tax return 'Schedule PY'. winnings, and any other income or loss reported
on their federal return.
Check appropriate box to indicate your FILING STATUS. (If married
filing separately, list spouse's full name and social security number.) Attach a statement listing the type of income as well as the amount.
Exemptions: Please list the names of dependent children who lived with LINE 14 - TOTAL INCOME
you. For other dependents please attach an explanation. Total Income: Add lines 1 through 13.
NON RESIDENT WAGE AND OR BUSINESS ALLOCATION: DEDUCTIONS
- See page 10.
LINE BY LINE INSTRUCTIONS LINE 15 - IRA DEDUCTION
IRA contributions based upon the amount allowed on the federal return. Include
INCOME Schedule 1 of Federal form 1040.
LINE 1 - WAGES, SALARIES, TIPS, ETC.
Attach page 1 and page 2 of Federal 1040 and all W-2 & 1099 forms.
LINE 16 -EMPLOYEE BUSINESS EXPENSES
The employee business expenses listed below are not subject to the same
LINE 2 - INTEREST reductions and limitations required under the Internal Revenue Code.
Enter interest from your federal return minus interest from obligations of the United These expenses are, however, allowed only to the extent not paid or
States and subordinate units of government. Interest received while a resident of reimbursed by your employer and only when incurred in the performance of
Portland is taxable regardless of where earned. service for your employer.
The employee business expense deductions allowed by the City of
LINE 3 - DIVIDENDS Portland Income Tax Ordinance are as follows:
Enter dividends from your federal return minus dividends from obligations of the
United States and subordinate units of government. Interest received while a
resident of Portland are taxable regardless of where earned. Under the Portland Income Tax Ordinance meals must be incurred
while away from home overnight on business to be deductible.
LINE 4 - INCOME/LOSS FROM BUSINESS, ETC. A. Expenses of travel, meals and lodging while away from home, overnight on
business for an employer.
Income from a business or partnership. Attach a copy of the Federal
Schedule C. B. Expenses as an outside salesperson who works away from his employer's
LINE 5 - CAPITAL GAINS OR LOSSES place of business (does not include driver/salesperson whose primary duty is
service and delivery.)
Capital gain or loss reported on the federal return. Attach the Federal Schedule D/
form 8949
C. Expenses of transportation (but not transportation to and from work.)
LINE 6 - RENTS/ROYALTIES D. Expenses reimbursed under an expense account or other arrangement with
Rental real estate or royalties reported on the federal return. your employer, if the reimbursement has been included in and reported in gross
Attach Federal Schedule E, page 1 income.

LINE 7 - PARTNERSHIPS LINE 17 - MOVING EXPENSES
Partnership income reported on the federal return. Attach Federal Schedule E, page 2. Moving expenses for certain Armed Forces members only into
the City of Portland that qualify under the Internal Revenue Code as a
LINE 8 - ESTATES AND TRUSTS deduction from federal gross income may be deducted on your Portland return.
Estate or trust income. Attach Federal Schedule E, page 2. You must attach a copy of Federal Form 3903 or a list of your moving
expenses, including the distance in miles from where you moved.
LINE 9 - PREMATURE DISTRIBUTIONS FROM PROFIT SHARING
PLANS, PREMATURE IRA DISTRIBUTIONS LINE 18 - NON-RESIDENT INCOME
IRA distributions received after age 59 1/2 are not taxable. Income that is earned outside the City of Portland by a nonresident. This
Premature IRA distributions (those reported on Form 1099-R, box 7 line is used for part-year residents that did not work in the City of Portland
distribution code 1) and IRA distributions made to a decedent's beneficiary other in 2023.
than the decedent's spouse (form 1099-R, box 7, distribution code 4) are taxable.
Enter on this line all early pension and profit sharing wthdrawals and/or
distributions subject to the 10% federal penalty. Also report premature IRA LINE 19 - OTHER DEDUCTIONS
distributions subject to the 10% federal penalty. Other, explain and attach support.
LINE 10 - S CORPORATION DISTRIBUTIONS LINE 20 - TOTAL DEDUCTIONS
S Corporation distributions only. S-Corporation income (loss) is not taxable. Attach Total deductions: Add lines 15 through 19.
Federal Schedule K-1

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LINE 21 - TOTAL INCOME AFTER DEDUCTIONS DECEASED TAXPAYER:
Total income after deductions: Subtract line 20 from line 14. A return for a person who died during 2023 should be filed on the same basis as
LINE 22 - AMOUNT OF EXEMPTIONS if the person was still living. Please attach a copy of the death certificate. If a
Amount of exemptions: Number of exemptions x $1,000.00. refund is due and the check is to be made payable to persons other than the
LINE 23 surviving spouse, a letter of explanation should be attached.
Income subject to tax: Subtract line 22 from line 21. Summary of Required Attachments
LINE 24-TOTAL TAX All W-2 forms - Please note - W-2's must have box 1, 18, 19 & 20 Completed.
Total Tax: Multiply line 23 by 1% (.01) if a resident, .5% (.005) if a Page 1 and 2 of Federal 1040. RESIDENTS ONLY
non resident. Attach Portland Schedule PY-if you worked in Resident filers taking a credit for TAX LIABILITY PAID TO ANOTHER CITY:
Portland as a resident and a nonresident. Attach a copy of page one of the other city return.
PAYMENTS/CREDITS Worksheet available on page 10.
NONRESIDENTS: ATTACH FORMS W-2 SHOWING PORTLAND WITHHOLDING
LINE 25 - PORTLAND TAX WITHHELD If Applicable:
On line 25 enter the amount of Portland Tax withheld as shown on Federal Schedules: Schedule 1, Schedule C, Schedule D,
your 2023 W-2. The City copy of your 2023 W-2(s) clearly Schedule E, including Federal Schedule K-1 for all S corporations shown on Sch.E
showing the locality as Portland and the amount of tax Federal Forms: 8949, 4797, 6252,
withheld in box 19 must be submitted with your return Copies of all forms 1099-R for taxpayers under age 65
before credit can be allowed for Portland tax withheld. Attach additional form(s)/worksheet(s) you feel will help explain and expedite the
LINE 26 - PAYMENTS/CREDITS processing of your return.
Enter any estimated payments made in 2023, payments with Note: Overpayments of less than one dollar ($1.00) cannot be refunded or
extension, and any credits carried forward from 2022. credited.
LINE 27- TAX PAID TO OTHER CITY ESTIMATED TAX PAYMENTS FOR 2024
A Portland resident subject to city income tax in another city may Estimated tax payments are REQUIRED if in 2024 you will have more than
claim a credit for the net amount paid to the other city on income that $100.00 due after credits. A Declaration of Estimated Income Tax MUST
is taxable by both cities. Do NOT report the amount withheld for the be filed by April 30, 2024, and one-fourth (1/4) of the estimated tax due for
other city. This credit may not exceed the tax that a nonresident 2024 must be paid with the declaration. The three remaining estimated tax
of Portland would pay on the same income earned in Portland. payments are due at the end of June, September, and January.
Use the worksheet located on page 10 to calculate this credit. Failure to make required estimated tax payments or underpayment
You must attach a copy of the city income tax return of estimated tax will result in assessment of penalty and interest.
you filed with the other city to receive this credit. If at any time during the year your income increases to such a level that one
LINE 28 - TOTAL PAYMENTS AND CREDITS hundred dollars or more of tax will be due, a Declarations of Estimated Tax
Total payments and credits: Add lines 25-27. must be filed at that time.
LINE 29- TAX DUE The Declaration of Estimated Tax is available from the Portland Income Tax
Total Tax Due: Subtract line 28 from line 24. This is your tax due to pay Department or the City's website.
with your return. EXTENSION OF TIME TO FILE
Line 30-CREDIT CARRIED FORWARD The due date of Portland annual returns may be extended for a period not to
Total Tax Credited: Subtract line 24 from line 28. This is your credit exceed six months. Send a copy of your federal extension along with tentative
carried forward to 2024. tax due, by April 30, 2024. Extensions do not extend the time to pay the tax due.
Line 31 -CREDIT REFUNDED VIA CHECK SIGNING THE RETURN
Tax To Be Refunded: Subtract line 24 from line 28. This is your You must sign and date your return and the return must be received by the
refund amount. Portland Income Tax Department for it to be a valid return. If the return is filed
Line 32 - CREDIT REFUNDED VIA DIRECT DEPOSIT jointly with your spouse, both you and your spouse must sign and date the return.
Tax To Be Refunded: Subtract line 24 from line 28. This is your DISCLAIMER NOTICE
refund amount that will be deposited to your account. These instructions are interpretations of the Portland Income Tax Ordinance. The
Ordinance will prevail in any disagreement between forms or instructions and
the Ordinance.
YOU MAY BE REQUIRED TO PAY ESTIMATED TAX
Start Here Do you expect to owe $100.00 Do you expect your income
Do you expect your income
or more for 2024 after tax withholding and credits
tax withholding and credits
subtracting income tax YES NO to be at least 70% of the tax
to be at least 70% of the tax
withholding and credits from shown on your 2023 tax
to be shown on your 2024
your total tax? (Do not subtract return? NO
tax return?
any estimated tax payments)
YES YES
NO
You are NOT required to pay estimated tax for You MUST make estimated
your 2024 tax return. tax payment(s)

WHO MUST MAKE A DECLARATION:
1 . INDIVIDUALS AND UNINCORPORATED BUSINESSES - If 2 . FILING and PAYMENT: The declaration vouchers, City of Portland
you are a resident or nonresident and expect taxable income in Form P-1040 EST. The estimated tax may be paid in full with the first
2024 from which City of Portland income tax will not be declaration voucher or in four equal installments paid quarterly. The
withheld by an employer; you must file a DECLARATION OF due dates as indicated on each declaration voucher are: First Quarter -
ESTIMATED INCOME TAX with the City of Portland. (If the April 30, 2024, Second Quarter - July 1, 2024, Third Quarter -
estimated tax is $100.00 or less, a declaration is not required.) A September 30, 2024 and Fourth Quarter - January 31, 2025. Vouchers
husband and wife may file a joint declaration. can be found on page 12 of this booklet or can be printed from our
website.

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CITY OF PORTLAND INDIVIDUAL
CITY OF PORTLANDP-1040 RETURN For year January 1-December 31, 2023 2023
Your Social Security Number Spouse's Social Security Number RESIDENCY STATUS
RESIDENT NON-RESIDENT PART-YEAR RESIDENT FROM____________TO_________
First Name and Initial Last Name FILING STATUS
SINGLE MARRIED FILING JOINTLY * MARRIED FILING SEPARATELY
If Joint, Spouse's First Name and Initial Last Name EXEMPTIONS 65 OR OVER BLIND DEAF DISABLED
A □ YOURSELF □ □ □ □
Mailing Address ( If using a PO Box you must also list your physical home address ) B □ SPOUSE □ □ □ □ D. NUMBER OF OTHER DEPENDENTS (EXPLAIN)
C. NAMES OF DEPENDENT CHILDREN WHO LIVED WITH YOU
City / Town State Zip Code
TOTAL NUMBER OF EXEMPTIONS CLAIMED ON BOXES A,B,C, & D
RESIDENTS INCOME
ATTACH 1. Wages, salaries, tips, etc. 1.
COPY OF 2. Taxable interest. 2.
PAGE 1 3. Ordinary dividends. 3.
AND PAGE 2 4. Income/loss from business - attach Federal Schedule C 4.
FEDERAL 1040 5. Income/loss from sale or exchange of property (Capital gains) - attach Federal Schedule D/Form 8949 5.
6. Income/loss from rents/royalties - attach Federal Schedule E, page 1 6.
7. Income/loss from partnerships - attach Federal Schedule E, page 2 7.
8. Income from estates/trusts - attach Federal Schedule E, page 2 8.
9. Premature distributions from profit sharing plans, pension plans and/or IRAs 9.
10. Distributions from Subchapter S corporations - attach Federal Schedule K-1 10.
W-2 & 1099-R 11. Unemployment compensation. 11. NOT TAXABLE
FORMS 12. Social security benefits. 12. NOT TAXABLE
HERE 13. Other income (gambling winnings, taxable scholarships, etc.) 13.
14. Total income. Add lines 1 through 13. 14.
DEDUCTIONS See instructions. Deductions must be allocated on the same basis as related income.
15. IRA Deduction - attach Schedule 1 of Federal 1040 (No deduction is allowed for contributions to a ROTH IRA) 15.
16. Employee business expenses - see instructions and attach detailed list 16.
17. Moving expenses. -see instructions and attach Federal 3903 17.
18. Non-Resident Income (For part-year residents that did not work in Portland) 18.
19 Other Deductions 19.
20. Total deductions. Add lines 15 through 19 20.
21. Total income after deductions. Subtract line 20 from line 14 21.
22. Amount from exemptions ( Number of Exemptions, __________ times $1,000.00 ) 22.
ATTACH 23. Total income subject to tax. Subtract line 22 from line 21 23.
CHECK 24. TAX -MULTIPLY LINE 23 BY YOUR TAX RATE RES. = 1% (.01), NON-RES. = 1/2% (.005), PART YEAR RES.- ATTACH P 'SCH PY' ( PG 8 ) 24.
OR PAYMENTS AND CREDITS
MONEY 25. Portland tax withheld by your employer (ATTACH W-2 FORMS showing tax withheld) 25.
ORDER 26. Payments on 2023 Declaration of Estimated Income Tax, payments with an extension and carry forward credits. 26.
HERE 27. Credit for tax paid to another city and for tax paid by a partnership. Copy of other cities tax return must be attached for credit. (Worksheet on page 10) 27.
28. Total payments and credits. Add lines 25 through 27 28.
TAX DUE 29 If tax (line 24) is larger than payments (line 28) you owe tax.(If over $100.00 see page 5) PAY WITH RETURN >>> 29.
CREDIT TO 2023 30. If payments (line 28) are larger than tax (line 24) enter overpayment to be credited forward to 2024 30.
REFUND CHECK 31. If payments (line 28) are larger than tax (line 24) enter overpayment to be refunded via a refund check 31.
DIRECT DEPOSIT 32. If payments (line 28) are larger than tax (line 24) enter overpayment to be refunded via direct deposit 32.
32 A. Check box for direct deposit of refund. List bank account information below.
32 B. Routing number * 32 C. Type of Account: CHECKING SAVINGS * If type of account is not checked a
32 D. Account number check will be mailed
PLEASE SIGN YOUR RETURN BELOW
If joint return, both husband and wife must sign.
I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true, correct and complete.
If prepared by a person other than taxpayer, the preparer's declaration is based on all information of which he/she has any knowledge.
====>
SIGNATURE OF PREPARER OTHER THAN TAXPAYER
SIGN
X X
HERE TAXPAYER'S SIGNATURE DATE
====> X PREPARER'S ADDRESS
SPOUSE'S SIGNATURE
PHONE # PREPARER'S PHONE NUMBER:
MAKE CHECK OR MONEY ORDER PAYABLE TO: CITY OF PORTLAND MAIL TO: CITY INCOME TAX DEPARTMENT, 259 KENT ST. PORTLAND, MI 48875

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CITY OF PORTLAND Schedule PY

PART-YEAR RESIDENT TAX CALCULATION
ATTACH THIS SCHEDULE TO YOUR P-1040 FORM

Taxpayer's social security # Spouse's social security #

First Name and Initial Last Name

PART-YEAR RESIDENT From To
Taxpayer
Spouse
FORMER ADDRESS
Taxpayer
Spouse
COMPUTATION OF TAXABLE INCOME
COLUMN 1 COLUMN 2
PORTLAND INCOME ALL INCOME EARNED PORTLAND INCOME
INCOME TAX WITHHELD WHILE A RESIDENT WHILE A
OF PORTLAND NONRESIDENT
EMPLOYER'S NAME ADDRESS OF ACTUAL WORK STATION
1.
2.
3.
4.
5.
6.
Total compensation and Portland tax withheld. (Add lines 1 through 6) Enter on line 30 of P-1040.
7. Interest Income
8. Dividend income from federal return.
9a. Business income/loss
9b. Sale and exchange of property. NOT TAXABLE
9c. Rental Real Estate, Royalties, Partnerships, trust, etc.
9d. Unemployment compensation. NOT TAXABLE NOT TAXABLE
10. Social security benefits. NOT TAXABLE NOT TAXABLE
11. Other income. Attach statement listing type and amount.
12. Total income. Add lines 1 through 11.
DEDUCTIONS See instructions. Deductions must be allocated on the same basis as related income.
13 Individual Retirement Account deduction. (Attach Schedule 1 of Federal 1040)
14 Employee business expenses (see instructions and attach detailed list)
15 Moving expenses. -Into Portland only- See instructions (ATTACH FEDERAL FORM 3903.)
Alimony paid. DO NOT INCLUDE CHILD SUPPORT (ATTACH PG 1 2 OF FED. TAX RETURN ALONG WITH THE
16 NAME, ADDRESS AND SSN OF PERSON YOU ARE PAYING.) See new rules if divorce filed after 12/31/18.
17 Other, explain and attach forms/schedules
18 Total deductions. Add lines 13 through 17
19 Total income after deductions. Subtract line 18 from line 12
20 Exemption Amount (Number of Exemptions,_____times $1000.00)
21 Total income subject to tax Subtract line 20 from line 19
22a Tax at resident rate. (MULTIPLY LINE 21 BY 1% (.01))
22b Tax at nonresident rate. (MULTIPLY LINE 19 Column 2 BY 1/2% (.005))
23 Total tax. Add lines 22a and 22b (ENTER HERE AND ON PAGE ONE OF THE P-1040, LINE 24)

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INSTRUCTIONS FOR COMPLETING THE P-PY
GENERAL INFORMATION SALES OR EXCHANGES WHILE A RESIDENT
The purpose of Schedule PY is to help the part-year resident who All gains or losses from the sale of both tangible and intangible property
earned income both as a Portland resident and as a nonresident are taxable to residents regardless of where the property is located.
working in Portland. Certain kinds of income are taxed differently to The Portland Income Tax Ordinance follows the Internal Revenue Code
residents of Portland and nonresidents working inside Portland. except for gains on the sales of obligations of the United States
(and subordinate units of government) and gains from the sales or exchanges
Schedule PY must be filed with a Portland Resident Individual Tax of property purchased prior to January 1, 1984.
Return (P-1040). Instructions for the resident individual return apply
to income earned while a resident. Instructions for the Nonresident SALES OR EXCHANGES WHILE A NONRESIDENT
apply to income earned in Portland while a nonresident. Only that portion of a gain or loss from the sale of tangible real and personal
property located in Portland occurring after January 1, 1984, is taxable to a
COMPUTATION OF TAXABLE INCOME nonresident. The gain or loss from the sale of intangible property is not taxable
Lines 1-16 of schedule PY describe the kinds of income subject to to a nonresident.
tax. Column 1 is for income earned while a resident of Portland. Column
2 is for income earned while a non resident. LINE 9c- INCOME (OR LOSS) FROM RENTAL REAL ESTATE, ROYALTIES,
PARTNERSHIPS, TRUSTS, ETC.
The following instructions for specific kinds of income must be used RENTAL AND ROYALTY INCOME
together with the instructions for the P-1040. Rental and royalty income earned while a resident must be reported regardless
of the location of the property. Nonresidents must report only that portion of
LINES 1-6 WAGES, SALARIES, COMMISSIONS, rental income derived from the rental of real and tangible personal property
TIPS, SICK PAY, ETC. located in Portland.
All wages earned while a resident must be reported in column 1
regardless of where earned. To determine resident wages use a PARTNERSHIP, ESTATE AND TRUST INCOME (OR LOSS)
check stub close to the date of move as a guide. Nonresident wages Partnership, trust and other similar income of a resident must be reported
for an employer equal box #1 of the W-2 form (total wages) less regardless of where located. Attach a copy of federal Schedule K-1. A
resident wages reported in column 1. Taxable nonresident wages nonresident must report only that portion of partnership income (or loss)
earned in Portland are calculated for each employer as follows: allocated to Portland on the partnership's Portland Partnership Return (P-1065).
1. Compute the number of actual days worked in Portland as a If there is no partnership return on file the processing of the individual return
nonresident for the employer. will be delayed until a partnership return is filed. Income from estates, trusts,
2. Compute the total number of days worked while a nonresident etc. is not taxable to a nonresident.
for the employer.
3. Divide the days worked in Portland by the total days worked as a LINE 11.- OTHER INCOME
nonresident to compute the percentage of nonresident wages earned Other income of a resident is taxable. See resident return instructions. Other
in Portland. income of a nonresident earned in Portland is taxable. See nonresident
4. Multiply the wages as a nonresident by the percentage earned instructions for line 9, rental real estate, partnership and other income, for
in Portland (number 3 above) to calculate nonresident wages taxability of a nonresident's other income.
earned in Portland.
5. Enter the nonresident wages earned in Portland in column 2 for LINE 13-17 DEDUCTIONS
each employer. With the exception of the KEOGH, SEP, and SIMPLE retirement deduction
residents and nonresidents are limited to the deductions listed on lines 13-18.
LINE 7- INTEREST INCOME The KEOGH, SEP or SIMPLE retirement deduction must be included on line 9a.
Interest received while a resident (minus interest from government Nonresidents must allocate deductions in the same manner they allocate their
obligations) is taxable and must be entered in column 1. Interest income. (See instructions to nonresidents.)
received while a nonresident is not taxable.
LINE 20- PERSONAL EXEMPTIONS
LINE 8 - DIVIDEND INCOME Complete the exemption section of the P-1040 and multiply the number
Dividends received while a resident (minus interest from government of exemptions by $1,000.00.
obligations) are taxable and must be entered in column 1. Dividends
received while a nonresident are not taxable. LINE 21 - TOTAL INCOME SUBJECT TO TAX
Subtract line 20 from line 19.
LINE 9a -BUSINESS INCOME/LOSS
Business, professional, and farm income earned while a resident LINE 22a- TAX A RESIDENT RATE 1%
of Portland is taxable, regardless of where the business or profession Multiply Line 22 by 1% (0.01)
is conducted.
Nonresident business, profession and farm income earned in Portland LINE 22b-TAX AT NONRESIDENT RATE .5%
is taxable. Multiply Line 20 Column 2 by .5% (0.005).
The KEOGH, SEP, or SIMPLE retirement deduction is subtracted from LINE 23- TOTAL TAX
business, professional, and farm income prior to the income being Add the resident rate and nonresident rates together. (Lines 22a and 22b.)
entered on line 9a. This deduction must be allocated between resident Enter this amount on the P-1040, Line 24
and nonresident status in the same manner as income. Attach
supporting schedules detailing computation of this deduction.

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Attach this sheet to the P-1040 Form

P-1040 FORM, NONRESIDENT WAGE ALLOCATION
This schedule to be completed by nonresidents who performed part of their services in Portland and the other part outside of the City of
Portland on the same job. (When husband and wife both have income subject to allocation figure separately.)
YOURSELF SPOUSE
A. Total income subject to allocation from W-2(s) A . $ A . $
B . Figure percentage of wages earned in Portland B . % B . %
1 . Total number of days worked everywhere in 2023. 1 . 1 .
2 . Actual number of days worked in Portland. 2 . 2 .
* ATTACH STATEMENT FROM YOUR EMPLOYER - REQUIRED
3 . Divide line 2 by line 1, enter percentage on line B.
C . Multiply line A by percentage on line B C . C .
D. Add all other W-2 income earned in Portland not allocated. D . D .
E . Total income subject to Portland tax. (Add C and D.) E . E .
(Enter on P-1040 form, line 1, in the taxable to Portland column).

BUSINESS ALLOCATION - NONRESIDENTS ONLY
This schedule applies to nonresidents who conducted business in the City of Portland.

A. Total income from BUSINESS or PROFESSION. A. $
B . Percentage earned in Portland B . %
(Attach Federal Schedule C.)
C . Multiply line A by percentage on line B. (Enter on P-1040, line 6, Portland column.) C .

CREDIT FOR TAX PAID TO ANOTHER CITY
WORKSHEET FOR P-1040 FORM LINE 27 - Residents and Part-Year Residents only-
Residents and part-year residents may claim the credit for tax paid to another city only on the portion of income
earned while a resident of Portland.
CALCULATION FOR CREDIT (Residents or Part-Year Residents of Portland COLUMN A COLUMN B
only.) Pro-rate credit for part-year residents. PORTLAND RES. INCOME OTHER TAXING CITY
1. IDENTICAL INCOME - TAXABLE IN BOTH CITIES $ $
2. EXEMPTIONS PER CITY'S RETURN
3. TAXABLE INCOME FOR CREDIT - Subtract line 2 from line 1
in column A and column B.
4. EACH CITY'S NONRESIDENT TAX RATE .005 (1/2%)

5. Multiply line 3 by line 4 in column A and in column B

CREDIT ALLOWED Enter on Line 27
(Enter the smaller of line 5, Column A or B)

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       ESTIMATED TAX WORKSHEET ( KEEP FOR YOUR RECORDS- DO NOT FILE )
1.  Taxable Income expected in _________________                                                    $________________
2.  Exemptions ( $1000 For Each Exemption )                                                         $________________
3.  Estimated Portland Taxable Income ( Line 1 less line 2 )                                        $________________
4.  Estimated Portland Income Tax           Non-resident individuals enter 1/2% of line 3           $________________
                                            all other tax payers enter 1% of line 3.
5.  ( a ) Amount of Portland Income Tax Withheld                                    $______________
     ( b ) Overpayment From Previous Year                                           $______________
     ( c ) Other Credits- Explain Here                                              $______________
             Total  (Add line 5 ( a ), ( b ), ( c ), and Enter Here                                 $________________
6.  Estimated Tax:  (Line 4 less Line 5 (*)                                                         $________________
7.  Amount to be paid for the year.  Enter here and on the vouchers.                                $________________
8.  Divide line 7 by four and enter here and on vouchers.  This is the amount to pay quarterly.     $________________
* Note:  If line 6 is $100.00 or less (Individuals or Unincorporated business) 
or $250.00 or less (Corporation), this return is not required.
                                                                    RECORD OF ESTIMATED TAX PAYMENTS

VOUCHER NO. DATE                            AMOUNT PAID THIS QUARTER                            TOTAL PAID TO DATE CHECK #
1
2
3
4
                                       TOTAL

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P-1040ES CITY OF PORTLAND
CITY OF PORTLAND ESTIMATED TAX DECLARATION-VOUCHER VOUCHER 1
Income Tax Division FOR THE YEAR 2024 (Calendar year- Due April 30)
TO BE USED FOR MAKING DECLARATION AND PAYMENT
Social Security No. Social Security No. Employer I.D. NO.

First Name Last Name
Address (No. and Street)
Estimated Tax…… $
City, State, and Zip Code
Amount of this Payment.. $
RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER PAYABLE TO: "TREASURER,
CITY OF PORTLAND" AND MAIL TO: Income Tax Division, 259 Kent Street, PORTLAND,
MICHIGAN 48875. SIGN HERE
(DETACH HERE)

P-1040ES CITY OF PORTLAND
CITY OF PORTLAND ESTIMATED TAX DECLARATION-VOUCHER VOUCHER 2
Income Tax Division FOR THE YEAR 2024 (Calendar year- Due July 1)
TO BE USED FOR MAKING DECLARATION AND PAYMENT
Social Security No. Social Security No. Employer I.D. NO.
First Name Last Name
Address (No. and Street)
Estimated Tax…… $
City, State, and Zip Code
Amount of this Payment.. $
RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER PAYABLE TO: "TREASURER,
CITY OF PORTLAND" AND MAIL TO: Income Tax Division, 259 Kent Street, PORTLAND,
MICHIGAN 48875. SIGN HERE
(DETACH HERE)

P-1040ES CITY OF PORTLAND
CITY OF PORTLAND ESTIMATED TAX DECLARATION-VOUCHER VOUCHER 3
Income Tax Division FOR THE YEAR 2024 (Calendar year- Due September 30)
TO BE USED FOR MAKING DECLARATION AND PAYMENT
Social Security No. Social Security No. Employer I.D. NO.
First Name Last Name
Address (No. and Street)
Estimated Tax…… $
City, State, and Zip Code
Amount of this Payment.. $
RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER PAYABLE TO: "TREASURER,
CITY OF PORTLAND" AND MAIL TO: Income Tax Division, 259 Kent Street, PORTLAND,
MICHIGAN 48875. SIGN HERE
(DETACH HERE)

P-1040ES CITY OF PORTLAND
CITY OF PORTLAND ESTIMATED TAX DECLARATION-VOUCHER VOUCHER 4
Income Tax Division FOR THE YEAR 2024 (Calendar year- Due January 31)
TO BE USED FOR MAKING DECLARATION AND PAYMENT
Social Security No. Social Security No. Employer I.D. NO.
First Name Last Name
Address (No. and Street)
Estimated Tax…… $
City, State, and Zip Code
Amount of this Payment.. $
RETURN THIS VOUCHER WITH CHECK OR MONEY ORDER PAYABLE TO: "TREASURER,
CITY OF PORTLAND" AND MAIL TO: Income Tax Division, 259 Kent Street, PORTLAND,
MICHIGAN 48875. SIGN HERE

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