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MAIL TO:

INSTRUCTIONS FOR FILING FORM S-1040

INCOME TAX - 2022

WHO MUST FILE: ALL PERSONS HAVING $750 OR MORE OF CITY TOTAL INCOME (LINE 15)
MUST FILE A RETURN.

EXEMPTION CREDIT: $750 FOR EACH EXEMPTION. INDIVIDUALS 65 OR OLDER AND/OR
LEGALLY BLIND WILL BE ALLOWED AN ADDITIONAL EXEMPTION.
IF CHILDREN ARE CLAIMED ON PARENTS’ RETURN THEY MAY ALSO
TAKE A $750 EXEMPTION CREDIT.
.
RATE: CITY RESIDENTS ARE TAXED AT 1.50%(.015) NON-RESIDENTS ARE TAXED AT .75%(.0075)

FILING DATE: YOUR RETURN MUST BE POST-MARKED BY May 1, 2023 . INTEREST AND
PENALTIES, AS PROVIDED BY LAW ($2.00 MINIMUM), WILL BE ASSESSED ON
ALL LATE PAYMENTS.

PAYMENT: IF THE TAX DUE IS ONE DOLLAR ($1.00) OR MORE, IT MUST BE PAID WITH YOUR
RETURN. YOU MAY AUTHORIZE PAYMENT BY ELECTRONIC FUNDS WITHDRAWAL
OR MAKE CHECK OR MONEY ORDER PAYABLE TO: TREASURER, CITY OF
SAGINAW. MAIL YOUR RETURN AND PAYMENT WITH EARNINGS STATEMENT(S)
SHOWING SAGINAW TAX WITHHELD (FORM W-2).

ESTIMATED TAX PAYMENT: REQUIRED BY LAW TO PAY QUARTERLY ESTIMATES IF YOUR TAX
RETURN PAYMENT IS OVER $100 DUE TO INSUFFICIENT TAX
WITHHELD OR NO WITHHOLDING. SEE LAST PAGE INSTRUCTIONS
TO AVOID UNDERPAYMENT PENALTY.

ATTACH SCHEDULES: REFUNDS WILL NOT BE ISSUED WITHOUT COPIES OF
FEDERAL SCHEDULES TO SUPPORT ALL FIGURES ON
LINES 4 – 11 AND 16 – 21.

RENAISSANCE ZONE: IF ELIGIBLE FOR 2022 RENAISSANCE ZONE TAX EXEMPTION,
ATTACH ORIGINAL QUALIFYING CERTIFICATE TO THE RETURN. SOME
RENAISSANCE ZONES ARE REDUCED OR HAVE EXPIRED, PLEASE SEE
CERTIFICATE.

FIREWORKS DONATION:PLEASE CONTRIBUTE ONE DOLLAR ($1.00) OR MORE.

MAIL PAYMENTS, REFUNDS & ZERO RETURNS TO: INCOME TAX OFFICE
1315 S. WASHINGTON AVE
SAGINAW MI 48601

FOR ASSISTANCE OR PAYMENT BY CREDIT/ DEBIT CARD: INFORMATION MAY BE
OBTAINED IN 3 WAYS.

1. VISIT OUR WEBSITE AT WWW.SAGINAW-MI.COM
2. VISIT US AT THE INCOME TAX OFFICE IN CITY HALL, ROOM 105.
3. PHONE US AT (989) 759-1650.

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2022 S-1040       INSTRUCTIONS FOR PAGE     1              –                                              MARRIED PERSONS –                 JOINT OR SEPARATE RETURNS 
                  WHO MUST FILE                                                                             
               The City   of Saginaw Individual Income Tax             Return,  Form     S-1040,   is      Married persons may file either a joint return   or separate return.      If 
               to be filed by every individual who has $750   or more total income on                      a joint return   is filed,   all income of     both   husband     and wife must be 
               Line 15, Page     1 of the S-1040.  The filing   of a declaration   of estimated            included and both must sign it, and both names must be listed      in 
               tax does not excuse a taxpayer from filing   an annual return even                          the heading,  such  as “John           A. and  Mary      B. Doe”.    
               though there is no change in the declared tax liability nor additional                          If separate returns      are filed, neither spouse can claim the other    
               amount due.  Estates and trusts, partnerships and corporations shall file                   as a dependent on their separate return.  However, you can claim   
               on forms provided for their specific use.  Filing must be made on                           the exemption for your spouse only   if your spouse had no taxable 
               City      of Saginaw forms.   Other  cities’ are             not   acceptable.              income and was not the dependent of another taxpayer. Children                         forms
               The fact that a taxpayer   is not required   to file a federal income tax                   and other dependents can only be claimed by the spouse who   
               return does not relieve them from filing a City   of Saginaw tax return.                    claims such dependents under the Federal Internal Revenue Code. 
                            COMPLETING YOUR RETURN                                                            If one spouse has     a different tax       status than  the other, each   spouse 
                 • First complete the name and address, and be certain that your                           must file a separate return based on  each  one’s residency              for 2022.  
                   social security number has been entered correctly.                                       THE ONLY ALLOWABLE DEDUCTIONS ARE                                   : 
                 •     If taxpayer    or spouse     is deceased attach     a copy   of the death      A.    EMPLOYEE BUSINESS EXPENSES  
                   certificate.•                                                                           Employee business expenses allowable under the Saginaw                    
                 • Show residency status for 2022.    If you           were a resident only   part         Income Tax Ordinance differ from the I.R.S. allowance:                  
                   of 2022 use S-1040TC   in this booklet or see instructions for                             1.    Expenses of travel, meals and lodging while away from     
                   Partial Residency Tax Table on Page   4.                                                         home for services as   an employee. 
                 • Enter income from the Federal return   in Column I.                                        2.   Expenses as         an outside salesperson,         who  works away  
                 • Enter amounts   of income NOT subject to Saginaw income tax                                      from  employer’s place           of business  (does not include               
                   under  the “Not subject to       tax” column    and  identify      in schedules                  driver-salesperson whose duty   is service and delivery). 
                   on  Page 2.   Subtract the  “Not subject to        tax” column   from  “federal            3.    Expenses of transportation  (BUT NOT TRANSPORTATION  
                   return” column       and  enter  difference      in “Income subject to  tax”                     TO AND FROM WORK). 
                   column.      If there  are no  exclusions,  use “income     subject to  tax”               4.   Expenses reimbursed         under   an expense account, if  
                   column only.  ALL FIGURES MUST BE ROUNDED TO THE                                                 the reimbursement has been included   in gross earnings. 
                   NEAREST DOLLAR.  Support figures with schedules.                                        IMPORTANT:  Business expenses on line 4   of Form 2106 are not                     
                 • Multiply $750 by the number   of allowed exemptions, which                              an allowable deduction on the Saginaw return unless the                 
                   includes an extra exemption for   an individual 65   or older, and/or                   taxpayer qualifies as an outside salesperson. 
                   legally  blind.   Individuals claimed  on parents’        return  may  claim             
                   themselves.                                                                        B.    SELF-EMPLOYMENT RETIREMENT and I.R.A. PLANS  . 
                 • Multiply Line 25 by proper tax rate for tax liability.                                   
                 • Be sure Saginaw tax withheld as shown on attached Forms W-2                        C.    MOVING EXPENSE Deduction   is suspended                          except 
                   agrees with credit taken on Line 27.                                                       for certain active duty Armed Forces members who have  
                 • Credit for payments on 2022 Declaration   of Estimated Tax should                          a permanent change of station and move from their last post 
                   be actual amounts paid   to the City   of Saginaw                                            of duty   to their home within        the City   of Saginaw.  Attach  
                 • Take credit on Line 29 for tax paid   to another city, limited   to                        federal Form 3903,   if qualified         . 
                   .0075 Saginaw’s       non-resident rate.      Attach  a copy      of that city’s       
                   return.                                                                            D.    ALIMONY to the extent includable in the former spouses      
                 • Add Lines (27-29) and enter   on Line 30.                                                  adjusted gross income under the Federal Internal Revenue.   
                 •     If your tax  credits   (Line 30)  are less   than   your tax liability (Line       
                   26), show amount you owe (Line 31) and              PAY.                                IMPORTANT:    B thru             D above is    limited   to the amount taken  
                 • Electronic Funds Withdrawal.  Must check box marked Pay                                 on your federal return and   in proportion   to taxable income under        
                   Tax Due –     Electronic funds withdrawal.                                              the Saginaw Income Tax Ordinance.  A copy   of the federal 
                   Write routing numbers   in box a and account numbers   in box   b.                      schedule(s) supporting such deductions must be attached.   
                   Check only   1 box for account type.                                                   
                 •     If Line   30 is more than    Line 26,   show overpayment on Line 32.                EXEMPT INCOME 
                 • Enter the amount of refund you would like applied   to 2023                          The following income is not taxable to either   a resident or  
                 •  Subtract amount applied   to 2023 tax return.  Subtract $1.00   or                   non-resident and should be excluded by both: 
                   more if you would like to donate to the fireworks. This   is your                          •     Gifts, bequests, and non-profit bingo winnings. 
                   refund.  Allow at least 45 days for refund check.                                          •     Qualified proceeds from insurance, annuities, pensions,          
               •   Direct Deposit   of Refund.  Must check box marked Refund   –                                    retirement plans and social security. 
                   Direct Deposit.  Complete Box a and   b. Check only   1 box for                            •     Welfare relief, unemployment compensation/benefits                     , 
                   account type.                                                                                     workers’  compensation  and  sub  pay.  
                 • The taxpayer and spouse (if a joint return)         MUST SIGN THE                          •     Interest from Federal, State and City Obligations  
                   RETURN.  Please print name and phone number   of tax preparer.                                   (US Bonds, Municipal Bonds and Treasury Bills). 
                  DOCUMENTATION REQUIREMENTS                                                                  •     Amounts paid   to any employee as reimbursement                
               Copies of all federal schedules and other documentation supporting                                     for expenses necessarily and actually incurred by  
               income, losses and deductions must be attached   to your return           .                            him/her    in the actual performance   of his/her services         
               Failure   to attach federal schedules and         documentation or                                     and deductible as such   by the employer. 
               attaching incomplete schedules and documentation will delay the                                •     Compensation received for service in the armed forces             of 
               processing   of your return and         may result in deductions          being                      the United States, including the reserves. 
               disallowed.                                                                                    •     Subchapter S corporation ordinary business income(loss). 
                                                                                                              •     State and City Refunds          .

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RESIDENT NON-RESIDENT
Line 1-Wages, Salaries, Tips, Bonuses, Sick Pay, Buyouts etc. Line 1-Wages, Salaries, Tips, etc.
Pages 1&2 and Schedule 1 of the Federal Return must be attached A non-resident is taxed only on earnings received for work done or
to all returns in order to verify income. A resident is taxed on ALL services performed in the City of Saginaw. Compensation paid to a
earnings, including salary, bonus, separation and incentive payments, non-resident for work performed outside the City of Saginaw should
tips, commissions and other compensation for services rendered, be excluded, based on the percentage of time worked in and out of
REGARDLESS WHERE EARNED. EXAMPLE: Taxpayer lives Saginaw. During the COVID shutdown, if you worked from home
in the City of Saginaw but works in Alpena and receives his paycheck outside the City for hours’ equivalent to your regular work shift (Use
from the home office in New York City, 100% of his compensation is Schedule A, Page 2). Severance, vacation, holiday, sick, family leave
taxable. Attach all Form W-2s. and bonus payments are taxable on the same ratio as normal earnings.
Line 2-Interest and Dividends If you were paid by your employer, but did not work from home,
Interest and Dividends are taxable the same as the Federal return these wages are taxed as normal wages. If non-resident couple files
except margin interest and interest on U.S. Bonds, Treasury Bills and jointly, one of who works in the city and the other outside the city,
Notes is excluded on Schedule B. The amount from Federal 1040, the compensation of the spouse working outside shall be excluded.
page 1, Line 2b, U.S. Agency Bonds are taxable Attach Forms W-2, showing Saginaw tax withheld.
Line 4-Business Income (Attach Federal Schedule C) Line 2-Interest and Dividends. NOT TAXABLE to non-residents.
All self-employment income is taxable. Job Credits and additional Line 4-Business Income (Attach Federal Schedule C)
depreciation due to Investment Credit adjustment are deducted from If the business activity is not entirely within the City of Saginaw,
Federal taxable income. attach a note to explain computation or you may obtain Schedule
Line 5 & 6-Sale or Exchange of Property (Attach Schedule D) S-1040BC by downloading the form from www.saginaw-mi.com.
Long and short term capital gains and losses are to be reported in the In determining the average percentage, a factor shall be excluded
same manner as the Federal return except that portion occurring before from the computation only when such factor does not exist
July 1, 1965, shall be excluded. The exclusion shall be computed by anywhere and, in such cases, the sum of the percentages shall be
the difference between the purchase price and fair market value at July divided by the number of factors actually used.
1, 1965 (June 30 closing price for traded securities) or by prorating the Line 5 & 6-Sale or Exchange of Property (Attach Schedule D)
gain or loss on the basis of total months held to months in the non- Report only those gains and losses arising from property located in
taxable period. Include gains or losses from Federal Form 4797. the City of Saginaw. See instructions under “Resident” for method
Line 7-Individual Retirement Account. (Attach 1099R) Individual of prorating gains/losses and record transactions in Schedule D.
Retirement Account distributions received after reaching 59 ½ and An estate or trust will pay the tax for a non-resident beneficiary and
conversions to Roth IRA are not taxable unless early distributions. such income is not taxable on the Saginaw return.
Line 8-Pension Distributions (Attach 1099R) Line 7-Individual Retirement Account.
Enter amounts from Federal 1040, Line 4b. Pensions are not taxable Individual Retirement Account distributions are NOT taxable.
unless early distributions. However, the portion a premature IRA distribution, in relation to
Qualified Retirement Plan Distributions (Attach 1099R) city income (Form 1099-R, Box 7, Code 1) is taxable to a nonresident.
Social security and annuities are not taxable. Line 8-Pension Distributions
Line 9-Supplemental Income (Attach Federal Schedule E) Qualified Pension plans are not taxable. Qualified Retirement Plan
Enter on this line, Column I, the total amount shown on the Federal Distributions are not taxable. However, premature distributions
Schedule 1, line 5. For Income not subject to tax, Complete Schedule (those received prior to qualifying for retirement) are taxable.
E on Page 2 and enter total to Page 1 of Form S-1040, Line 9, in Line 9-Supplemental Income (Attach Federal Schedule E)
column “Income not subject to tax”. Losses on passive income is the Rents on units outside the City of Saginaw and partnerships located
same as Federal Form 1040, except Sub Chapter “S” Corp are not outside the City of Saginaw are excluded. Indicate name, location
deductible. and Federal ID# on Schedule E. Losses on passive income are the
Line 10-Subchapter S Corporation Distributions. same as Federal Form 1040. However losses on passive income of
Actual distributions of Subchapter earnings (dividends) are taxable the Sub Chapter “S” Corporation are not deductible.
same as the Federal, except margin interest is deducted on Schedule B. Line 10-Subchapter S Corporation Distributions.
Line 14-Miscellaneous (Attach Schedule 1) THIS IS NOT TAXABLE TO NONRESIDENTS.
Enter amount from Federal Form 1040 Schedule 1, Line 8. Line 14-Miscellaneous (Attach Support)
Included in this line would be jury duty, stock savings plans, ESOP See instructions under “Resident”. Sick pay is taxable in proportion
payout, all gambling winnings and other miscellaneous income. to taxable wages. Any miscellaneous income for services performed
Line 16-22-DEDUCTIONS outside the City of Saginaw should be excluded.
See “Instructions for Page 1” for allowable Adjustments. Enter total Gambling winnings are not taxable.
“Adjustments to Income” from Federal Form 1040. Must attach Form Line 16-22-DEDUCTIONS
2106 for employee business expense; Form 3903 for moving expenses See instructions under “Resident”. If your earnings from Line 1
and federal Schedule 1 for all other adjustments. (IRA, SEP, above have been prorated through use of the percentage shown on
Alimony, etc.). Line 1 (d) of Schedule A, use the same percentage to prorate these
Line 26– Tax adjustments. However, if another method was used to prorate
Residents are taxed on 100% of their earnings at 1.50%. earnings use this same method to prorate your adjustments.
Tax Partial year residents are taxed on: Line 26 –
- 100% of earnings while a resident at 1.50% Non-residents are taxed on 100% of city earnings at .75%.
- 100% of city earnings while a non-resident at .75% Partial year residents are taxed on:
- Partial Residency Tax Rate Table-use only if total income -100% of earnings while a resident at 1.50%.
for all year (12 months) was in the City of Saginaw -100% of city earnings while a non-resident at .75%.
If your tax situation does not fit any of the above use S-1040TC -Partial Residency Tax Rate Table- use only if total income
included in this instruction booklet. for all year (12 months) was in the City of Saginaw
If your tax situation does not fit any of the above use S-1040TC
included in this instruction booklet.

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                                                         PAYMENTS AND CREDITS                                                                     PARTIAL RESIDENCY TAX RATE TABLE 
                                                         Line 27-Total Tax Withheld by Employers                                                  IMPORTANT: USE TABLE BELOW IF TOTAL INCOME 
                                                         Enter total Saginaw Tax withheld as shown on City   or Local copy   of                   FOR ALL YEAR, (FROM JANUARY 1 TO  st                                                DECEMBER        31 )st
                                                         Forms W-2 which are attached.  Be sure that totals   of the                              WAS EARNED IN THE CITY OF SAGINAW. 
                                                         ATTACHED copies agree with Line 27.  W-2 must be legible.                                 
                                                         Line 28-Payments on 2022 Declaration of Estimated Tax                                     NUMBER OF MONTHS YOU                                                                      
                                                         Take credit for all payments made on 2022 estimated tax forms                                                                   WERE A RESIDENT                            PERCENTAGE 
                                                         including the last payment due   in January 2023.                                                                           ½                        Month                   0.7812 
                                                         Line 29-Other Credits                                                                                                        1                       Month                   0.8125 
                                                         A Saginaw resident who earns income from another taxing                                                                    1           ½             Month                   0.8438 
                                                         municipality shall be allowed a credit against Saginaw income tax for                                                        2                       Month                   0.8750 
                                                         the amount paid   to the other      taxing city  with    a limit of .0075.  Attach a                                       2           ½             Month                   0.9062 
                                                         copy   of that city income tax      return as proof   of payment.                                                            3                       Month                   0.9375 
                                                         Enter tax paid on your behalf by a partnership   of which you are a                                                        3           ½             Month                   0.9687 
                                                         partner,   or payments    made      on a tentative return. 
                                                                                                                                                                                      4                       Month                   1.0000 
                                                         TAX DUE  OR REFUND  
                                                                                                                                                                                    4           ½             Month                   1.0313 
                                                         Line 31-Amount  You Owe  
                                                                                                                                                                                      5                       Month                   1.0625 
                                                            If Line   26 is larger than  Line 30,   subtract Line 30 from     Line      26,   the 
                                                         difference   is the amount that you        owe to  the City   of Saginaw.  Partial                                         5           ½             Month                   1.0937 
                                                         payments will be accepted after the return   is filed and proper                                                             6                       Month                   1.1250 
                                                         arrangements are made.  Make check or money order payable to                                                               6           ½             Month                   1.1562 
                                                         Treasurer, City   of Saginaw and mail to: Income Tax Office, 1315                                                            7                       Month                   1.1875 
                                                         S Washington Ave, Saginaw, MI 48601.  To pay by Credit/Debit                                                               7           ½             Month                   1.2188 
                                                         card please visit  WWW.SAGINAW-MI.COM                                                                                        8                       Month                   1.2500 
                                                         Note:    If your  payment is over      $100.00,  you  may     be required   to file a                                      8           ½             Month                   1.2812 
                                                         Form S-1040ES.  See estimated tax instructions.                                                                              9                       Month                   1.3125 
                                                         Line 32-This   is the Amount        You Overpaid                                                                           9           ½             Month                   1.3437 
                                                            If Line   30 is larger than  Line 26,   subtract line    26 from  Line 30.  The       10                                 Month                                            1.3750 
                                                         difference   is the amount you      overpaid.                                            10                               ½                          Month                   1.4063 
The Amount                                               Line 33   –                     to Apply      to Next  Year’s Tax   Return               11                                 Month                                            1.4375 
                                                         Indicate the amount of your refund you would like                                        11                               ½                          Month                   1.4687 
                                                         credited   to 2022.                                                                      12                                 Month                                            1.5000 
Please donate at least $1.00 to the Saginaw Fireworks.   Line 34   –                                                                              Example:  The taxable income was $20,000 for the year.  
                                                         Line 35   - This   is Your Refund                                                        Taxpayer’s  total income for all year (12                                           months) was  in the city. 
                                                         Subtract Line 33 and 34 from line 32, the difference   is your refund                    The taxpayer lived in the city   as follows: 
                                                         amount.  Refunds may be directly deposited or issued by   a refund                       1)                                    January      1 to April 10     (3 ½ months) 
                                                         check.  Refunds   of less than one dollar ($1.00) will not   be made.                    .9687 X 1% X $20,000   or .009687 X $20,000 = $193.74 tax due 
                                                         Refunds will be made as quickly   as possible.  *Please wait until                        
                                                         after June 15, 2023 before making inquiry.                                               2)    January     1 to October 25 (10 months) 
                                                                                                                                                  1.3750 X 1% X $20,000   or .013750 X $20,000 = $275.00 tax due                                                 
                                                         DECLARATION OF  ESTIMATED TAX                                                             
                                                            If you  expect that your Saginaw Income            in 2023, not subject        to     3)     August 17   to December 31     (4 ½ months) 
                                                         withholding, will be more than $6,667 for   a resident or $13,333 for a                  1.0313 X 1% X $20,000   or .0130313 X $20,000   = $206.26 tax due 
                                                         non-resident (after deduction   of exemption credits) on which the tax                    
                                                         will be over $100.00, you must file a Declaration   of Estimated Tax for                 4)                                     May     2 to September      28   (5 months) 
                                                         2023 by May   1, 2023 and pay at least one-fourth (25%) of the                           1.0625 X 1% X $20,000   or .010625 X $20,000 = $212.50 tax due 
                                                         estimated 2023 tax with your Declaration.                                                 
                                                         Pay the balance   in three (3) equal installments   to be paid on June 30,               Taxpayer who was a resident part of the year and lived outside and 
                                                         2023, September 30, 2023 and January 31, 2024.  You may amend                            worked outside the city the balance   of the year, shall use the rate of 
                                                         your estimate at the time   of making a quarterly payment.            Declaration        1.50% on the earnings as a resident only. 
                                                         of Estimated Tax forms may be obtained at the Income Tax Office or                        
                                                         on-line at www.saginaw-mi.com.                                                           Taxpayer, moving into   or out of the city during the year, but total 
                                                         No  estimate is required        if 70% of  current or  prior  year’s tax       is paid   income for all year (12 months) was in the city must use the table 
                                                         prior   to filing by withholding   or credit. PENALTIES AND                              above.  One to 15 days     is to be considered one-half (1/2) month and  
                                                         INTEREST WILL BE CHARGED IF YOU ARE UNDERPAID.                                           16   to 31                                days     is to be considered     a full month.  Determine length   of 
                                                         CHARGES FOR LATE PAYMENTS                                                                residency   in the                                   city   to the half month and   locate tax rate factor      in 
                                                         All tax payments, remaining unpaid after they are due, are liable to a                   the table.  Multiply by taxable income to determine tax due. 
                                                         penalty   of 1% per   month,       not to exceed   a total penalty   of 25%, and 
                                                                                                                                                   ASSISTANCE  
                                                         bear interest at the rate of 1% above the prime rate on   an annual basis.  
                                                                                                                                                     If you                                 have   any  questions     or if you need  assistance   in preparing your 
                                                         The minimum combined charge for interest and penalty shall be $2.00. 
                                                                                                                                                  return you may contact us   3 ways: 
                                                         AMENDED RETURNS-                An amended return shall be filed when it is 
                                                                                                                                                                                        1.  Visit our   website at www.saginaw-mi.com 
                                                         necessary   to report additional income,         pay  additional tax due or       claim 
                                                                                                                                                                                        2.  Phone us      at  (989)  759-1650 
                                                         a refund,   or within 90  days      from  final determination   of a Federal tax 
                                                                                                                                                                                        3.  Visit us  at the Income Tax Office, City Hall, Room 105 
                                                         liability which also affects city income tax liability.  Use S-1040 form 
                                                                                                                                                                                         
                                                         and  mark  “AMENDED” in  left upper  corner.    
                                                         Provide reason for amendment with appropriate Federal schedules.                         WE WILL NOT PREPARE YOUR TAX RETURN.

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