PDF document
- 1 -

Enlarge image
                                               Income Tax Department 
                                               601 Avenue A, Springfield, MI 49037-7774 

Phone 269-965-8324   Fax 269-965-8211   www.springfieldmich.com  E-Mail:   incometax@springfieldmich.com                     

ARE YOU REQUIRED TO PAY                 WHO MUST PAY ESTIMATED TAX QUARTERLY: 
ESTIMATED TAX FOR 2020?                 INDIVIDUALS AND UNINCORPORATED BUSINESS: 
                                        If you are a resident or non-resident and expect taxable income from which City 
 Do you expect to owe                  of Springfield income tax will not be withheld by an employer, you must file and 
  $100.00 ($250.00 for                  pay estimated tax. If you estimate your tax to be $100.00 or less, you do not 
  Corporations) or more for             have to pay estimated tax. A husband and wife may file and pay joint estimated 
  2020 after subtracting                tax. 
  income tax withholdings
  and credits from your total           CORPORATIONS: 
  tax? (Do not subtract any             Every corporation subject to the City of Springfield income tax must file and pay 
  estimated tax payments).              estimated tax on all or part of its net income if the estimated tax is $250.00 or 
                                        more. 
  If you answered yes, go to 
  the next question.                    PARTNERSHIPS: 
                                        A partnership whose partners are subject to the City of Springfield income tax 
 Do you expect your income             on all or part of the distributive share of net profits, may file and pay estimated 
  tax withholdings and credits          tax with the City as a partnership. The partners will not  be required to file as 
  to be at least 70% of the tax         individuals unless they have other income in which the Springfield income tax is 
  shown on your 2020 tax                expected to exceed $100.00. 
  return?
                                        PENALTY AND INTEREST: 
  If you answered yes, you              If the total amount of tax paid by January 31 stis less than 70% of last year’s tax   
  are not required to make              return or this year’s total tax, penalty and interest will be charged. 
  estimated tax payments 
  for 2020.                             NOTE: The payment of estimated tax does not excuse the taxpayer from 
                                        filing an annual tax return. 
  If you answered 
  No, you are required to               FILING AND PAYMENTS 
  make estimated tax                    Vouchers may be obtained from the Income Tax Department or visit our web 
  payments for 2020.                    page (address above). The estimated  tax may be paid in  full with  the first 
                                        voucher or paid in  four (4) equal installments.
  See work sheet on                     Penalty and interest will beassessed if payment is not received on time.              
  reverse side. 
                                                     First Quarter Due by April 30, 2020    
                                                     Second Quarter Due by June 30, 2020 
                                                     Third Quarter Due by September30,2020 
                                                     Fourth Quarter Due by January 31, 2021

                                        HOW TO CALCULATE YOUR ESTIMATED INCOME TAX:                             
                                        INDIVIDUAL OR UNINCORPORATED BUSINESS: 
                                        Estimate the total amount  of  your expected  gross income. Subtract allowed 
                                        exemptions & deductions. Multiply the remainder by 1% (.01) for residents and 
                                        ½% (.005) for non–residents. 

                                        CORPORATIONS: 
                                        Net allocated income times 1% (.01). 

                                        PARTNERSHIPS: 
                                        The liability for a RESIDENT PARTNER is 1% (.01) of their entire distributive 
                                        share of  net profits  regardless of where  the activity of  the partnership is 
                                        conducted. NON-RESIDENT PARTNER tax rate is ½% (.005) based on the 
                                        distributive share of City of Springfield income. 



- 2 -

Enlarge image
                                                                                           Clear Form      Print

                                         ESTIMATED TAX PAYMENT WORKSHEET 

1. Gross annual income expected OR                                                                    1. 

   Enter 70% of your 2019 Springfield tax liability on line 5 and skip lines 2, 3 & 4

2. Allowable subtractions                                                            2. 

3. Exemptions (number of exemptions you will be claiming       x $750.00             3. 

4. Adjusted income subject to Springfield tax (line 1 less lines 2 & 3)                               4. 

5. Estimated income tax 1% (.01) for residents or ½% (.005) for non-residents                         5.  

6. (a) Amount of Springfield income tax expected to be withheld                      6.(a)

   (b) Overpayment credited to this year                                                (b)

   (c) Credit for a tax liability paid to another MICHIGAN                              (c)

   municipality or by a partnership 

   (d) Total (add lines 6 (a), (b) and (c) and enter here                                             6(d). 

7. Annual estimated tax (line 5 less line 6(d))                                                       7. 

   Note: If line 7 is $100.00 or less ($250.00 for Corporation)

   estimated tax payments are not required. 

8. Amount to be paid quarterly. (Divide the amount on line 7 by the number 4)                         8. 

                                         RECORD OF ESTIMATED TAX PAYMENTS 

   Vouchers              Date Due        Date Paid             Check Number Total Paid This Quarter   Total Paid To Date 
   First Quarter         04/30/2020 
   Second Quarter 0 /3 /206 0   20 
   Third Quarter         09 30 2020/ /  
   Fourth Quarter 01/31/2021 

                                                                     Total: 






PDF file checksum: 167812012

(Plugin #1/8.13/12.0)