F-1040 FLINT 2020 19MI -FLT1 INDIVIDUAL RETURN DUE APRIL 30, 2021 Taxpayer's SSN Taxpayer's first name Initial Last name RESIDENCE STATUS Resident Nonresident Part-year resident Spouse's SSN If joint return spouse's first name Initial Last name Part-year resident - dates of residency (mm/dd/yyyy) From Mark (X) box if deceased Present home address (Number and street) Apt. no. To Taxpayer Spouse FILING STATUS Enter date of death on page 2, right Address line 2 (P.O. Box address for mailing use only) Single Married filing jointly side of the signature area Married filing separately. Enter spouse's Mark box (X) below if form attached City, town or post office State Zip code SSN in Spouse's SSN box and Spouse's full Federal Form 1310 name here. Foreign country name Foreign province/county Foreign postal code Supporting Notes and Spouse's full name if married filing separately Statements (Attachment 22) ROUND ALL FIGURES TO NEAREST DOLLAR INCOME (Drop amounts under $0.50 and increase Column A Column B Column C amounts from $.50 to $0.99 to next dollar) Federal Return Data Exclusions/Adjustments Taxable Income 1. Wages, salaries, tips, etc. ( W-2 forms must be attached) 1 .00 .00 .00 ATTACH COPY OF 2. Taxable interest 2 .00 .00 .00 PAGE 1 OF 3. Ordinary dividends 3 .00 .00 .00 FEDERAL 4. Taxable refunds, credits or offsets of state and local income taxes 4 .00 .00 NOT TAXABLE RETURN 5. Alimony received 5 .00 .00 .00 6. Business income or (loss) (Attach copy of federal Schedule C) 6 .00 .00 .00 7. Capital gain or (loss) (Attach copy of fed. Sch. D) 7a. Mark if federal 7 .00 .00 .00 Sch. D not required 8. Other gains or (losses) (Attach copy of federal Form 4797) 8 .00 .00 .00 9. Taxable IRA distributions (Attach copy of Form(s) 1099-R) 9 .00 .00 .00 10. Taxable pensions and annuities (Attach copy of Form(s) 1099-R) 10 .00 .00 .00 11. Rental real estate, royalties, partnerships, S corporations, trusts, etc. (Attach copy of federal Schedule E) 11 .00 .00 .00 12. Reserved 12 ATTACH 13. Farm income or (loss) (Attach copy of federal Schedule F) 13 .00 .00 .00 W-2 14. Unemployment compensation 14 .00 .00 NOT TAXABLE FORMS 15. Social security benefits 15 .00 .00 NOT TAXABLE HERE 16. Other income (Attach statement listing type and amount) 16 .00 .00 .00 17. Total additions (Add lines 2 through 16) 17 .00 .00 .00 18. Total income (Add lines 1 through 16) 18 .00 .00 .00 19. Total deductions (Subtractions) (Total from page 2, Deductions schedule, line 7) 19 .00 20. Total income after deductions (Subtract line 19 from line 18) 20 .00 21. Exemptions (Enter the total exemptions, from Form F-1040, page 2, box 1h, in line 21a and multiply this number by $600 and enter on line 21b) 21a 21b .00 22. Total income subject to tax (Subtract line 21b from line 20) 22 .00 (Multiply line 22 by Flint resident tax rate of 1.% (0.01) or nonresident tax rate of 0.5% (0.005) and 23. Tax at {tax rate} enter tax on line 23b, or if using Schedule TC to compute tax, check box 23a and enter tax from Schedule TC, line 23d) 23a 23b .00 Payments Flint tax withheld Other tax payments (est, extension, Credit for tax paid 24. and cr fwd, partnership & tax option corp) to another city Total payments credits 24a .00 24b .00 24c .00 & credits 24d .00 25. Interest and penalty for: failure to make Interest Penalty Total estimated tax payments; underpayment of interest & estimated tax; or late payment of tax 25a .00 25b .00 penalty 25c .00 ENCLOSE Amount you owe (Add lines 23b and 25c, and subtract line 24d) PAY WITH CHECK OR TAX DUE 26. MAKE CHECK OR MONEY ORDER PAYABLE TO: CITY OF FLINT. MONEY RETURN 26 .00 ORDER OVERPAYMENT 27. Tax overpayment (Subtract lines 23b and 25c from line 24d; choose overpayment options on lines 28 - 30) 27 .00 Amount of Flint Indigent Water Fund 28. overpayment Total donated 28a .00 28b 28c donations 28d .00 29. Amount of overpayment credited forward to 2021 Amount of credit to 2021 >> 29 .00 30. Amount of overpayment refunded (Line 27 less lines 28d and 29) (For refund to be directly deposited to your bank account, mark refund box, line 31a, and complete line 31 c, d & e) Refund amount >> 30 .00 Direct deposit refund 31a Refund 31c Routing (Mark (X) box 31a or (direct deposit) number (direct withdrawal) number 31. 31b and complete lines 31c, 31b Pay tax due 31d Account 31d and 31e) 31e Account Type: Checking Savings MAIL TAX DUE RETURNS TO: FLINT INCOME TAX DEPARTMENT, PO BOX 2055, FLINT, MI 48501-2055 Revised: 08/28/2014 MAIL REFUND & ALL OTHER RETURNS TO: FLINT INCOME TAX DEPARTMENT, PO BOX 1800, FLINT, MI 48501-1800 |
F-1040, PAGE 2 Taxpayer's name Taxpayer's SSN 19MI-FLT2 c EXEMPTIONS Date of birth (mm/dd/yyyy) Regular 65 or over Blind Deaf Disabled SCHEDULE 1a. You 1e. Enter the number of boxes checked on 1b. Spouse lines 1a and 1b 1d. List Dependents 1c. Check box if you can be claimed as a dependent on another person's tax return # First Name Last Name Social Security Number Relationship Date of Birth 1f. Enter number of dependent children 1. listed on line 1d 2. ` 3. 1g. Enter number of other dependents listed on 4. line 1d 5. 6. 1h. Total exemptions (Add lines 1e, 1f and 1g; 7. enter here and also on 8. page 1, line 21a) EXCLUDED WAGES AND TAX WITHHELD SCHEDULE (See instructions. Resident wages generally not excluded) W-2 Col. A COLUMN B COLUMN C COLUMN D COLUMN E LOCALITYCOLUMNNAMEF # T or S SOCIAL(FormSECURITYW-2, boxNUMBERa) EMPLOYER'S ID NUMBER (AttachEXCLUDEDExcludedWAGESWages Sch) FAILURE TO FLINT(FormTAXW-2,WITHHELDbox 19) (Form W-2, box 20) (Form W-2, box b) ATTACH W-2 1. .00 FORMS TO PAGE .00 2. .00 1 WILL DELAY .00 3. .00 PROCESSING OF .00 RETURN. WAGE 4. .00 INFORMATION .00 5. .00 STATEMENTS .00 6. .00 PRINTED FROM .00 TAX 7. .00 PREPARATION .00 8. .00 SOFTWARE ARE .00 9. .00 NOT .00 ACCEPTABLE. 10. .00 .00 11. Totals (Enter here and on page 1; part-yr residents on Sch TC) .00 << Enter on pg 1,ln 1, col B .00 << Enter on pg 1, ln 24a DEDUCTIONS SCHEDULE (See instructions; deductions allocated on the same basis as related income) DEDUCTIONS 1. IRA deduction (Attach copy of page 1 of federal return & evidence of payment) 1 .00 2. Self-employed SEP, SIMPLE and qualified plans (Attach copy of page 1 of federal return) 2 .00 3. Employee business expenses (See instructions and attach copy of federal Form 2106) 3 .00 4. Moving expenses (Into Flint area only) (Attach copy of federal Form 3903) 4 .00 5. Alimony paid (DO NOT INCLUDE CHILD SUPPORT. Attach copy of page 1 of federal return) 5 .00 6. Renaissance Zone deduction (Attach Schedule RZ OF 1040) 6 .00 7. Total deductions (Add line 1 through line 6, enter total here and on page 1, line 19) 7 .00 ADDRESS SCHEDULE (Where taxpayer (T), spouse (S) or both (B) resided during year and dates of residency) MARK List all residence (domicile) addresses (Include city, state & zip code). Start with address used on last year's return. If the address on page 1 of FROM TO this return is the same as listed on last year's return, print "Same." If no return filed last year, list reason. Continue listing this tax year's residence T, S, B addresses. If address listed on page 1 of this return is in care of another person, enter current residence (domicile) address. MONTH DAY MONTH DAY THIRD PARTY DESIGNEE Do you want to allow another person to discuss this return with the Income Tax Office? Yes, complete the following No Designee's Phone Personal identification name No. number (PIN) Under the penalty of perjury, I declare that I have examined this return and 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 preparer has any knowledge. SIGN TAXPAYER'S SIGNATURE - If joint return, both spouses must sign Date (MM/DD/YY) Taxpayer's occupation Daytime phone number If deceased, date of death HERE ===> SPOUSE'S SIGNATURE Date (MM/DD/YY) Spouse's occupation If deceased, date of death SIGNATURE OF PREPARER OTHER THAN TAXPAYER Date (MM/DD/YY) PTIN, EIN or SSN Preparer's phone no. FIRM'S NAME (or yours if self-employed), ADDRESS AND ZIP CODE NACTP PREPARER'S SIGNATURE software FLT19 number Revised: 08/28/2014 |
Taxpayer's name Taxpayer's SSN 2020 FLINT SCHEDULE TC, PART-YEAR RESIDENT TAX CALCULATION - F-1040, PAGE 1, LINES 23a AND 23b Attachment 1 A part-year resident is required to complete and attach this schedule to the Flint return: Revised 07/23/2014 1. Box A to report dates of residency of the taxpayer and spouse during the tax year 2. Box B to report the former address of the taxpayer and spouse 3. Column A to report all income from their federal income tax return 4. Column B to report all income taxable on their federal return that is not taxable to Flint 5. Column C to report income taxable as a resident and compute tax due on this income at the resident tax rate 6. Column D to report income taxable as a nonresident and compute tax due on this income at the nonresident tax rate A. PART-YEAR RESIDENCY PERIOD From To B. PART-YEAR RESIDENT'S FORMER ADDRESS Taxpayer Taxpayer Spouse Spouse Column A Column B Column C Column D INCOME Federal Return Data Exclusions and Adjustments Taxable Taxable Resident Income Nonresident Income 1. Wages, salaries, tips, etc. (Attach Form(s) W-2) 1 .00 .00 .00 .00 2. Taxable interest 2 .00 .00 .00 NOT TAXABLE 3. Ordinary dividends 3 .00 .00 .00 NOT TAXABLE 4. Taxable refunds, credits or offsets 4 .00 .00 NOT APPLICABLE NOT TAXABLE 5. Alimony received 5 .00 .00 .00 6. Business income or (loss) (Att. copy of fed. Sch. C) 6 .00 .00 .00 .00 Capital gain or (loss) Mark if Sch. 7. (Att. copy of Sch. D) 7a D not 7b .00 .00 .00 .00 required 8. Other gains or (losses) (Att. copy of Form 4797) 8 .00 .00 .00 .00 9. Taxable IRA distributions 9 .00 .00 .00 .00 10. Taxable pensions and annuities (Att. Form 1099-R) 10 .00 .00 .00 .00 Rental real estate, royalties, partnerships, S corps., 11. trusts, etc. (Attach copy of fed. Sch. E) 11 .00 .00 .00 .00 12. Reserved 12 .00 .00 .00 13. Farm income or (loss) (Att. copy of fed. Sch. F) 13 .00 .00 .00 .00 14. Unemployment compensation 14 .00 .00 NOT APPLICABLE NOT TAXABLE 15. Social security benefits 15 .00 .00 NOT APPLICABLE NOT TAXABLE 16. Other income (Att. statement listing type and amt) 16 .00 .00 .00 .00 17. Total additions (Add lines 2 through 16) 17 .00 .00 .00 .00 18. Total income (Add lines 1 through 16) 18 .00 .00 .00 .00 DEDUCTIONS SCHEDULE See instructions. Deductions must be allocated on the same basis as related income. IRA deduction (Attach copy of page 1 of 1. federal return & evidence of payment) 1 .00 .00 .00 .00 Self-employed SEP, SIMPLE and qualified 2. plans (Attach copy of page 1 of fed. return) 2 .00 .00 .00 .00 Employee business expenses (See 3. instructions & att. copy of fed. Form 2106) 3 .00 .00 Moving expenses (Into Flint area only) 4. (Attach copy of federal Form 3903) 4 .00 .00 .00 .00 Alimony paid (DO NOT INCLUDE CHILD 5. SUPPORT. (Att. copy of page 1 of fed. 5 .00 .00 .00 .00 return) 6. Renaissance Zone deduction (Att. Sch. RZ) 6 .00 .00 19. Total deductions (Add lines 1 through 6) 19 .00 .00 20a. Total income after deductions (Subtract line 19 from line 18) 20a .00 .00 20b. Losses transferred between columns C and D (If line 20a is a loss in either column C or D, see instructions) 20b .00 .00 20c. Total income after adjustment (Line 20a less line 20b) 20c .00 .00 21. Exemptions (Enter the number of exemptions from Form F-1040, page 2, box 1h, on line 21a; 21a 21b .00 multiply line 21a by $600; and enter the result on line 21b) (If the amount on line 21b exceeds the amount of resident income on line 20c, enter unused portion (line 21b less line 20c) on line 21c) 21c .00 22a. Total income subject to tax as a resident (Subtract line 21b from line 20c; if zero or less,enter zero) 22a .00 22b. Total income subject to tax as a nonresident (Subtract line 21c from line 20c; if zero or less,enter zero) 22b .00 23a. Tax at resident rate (MULTIPLY LINE 22a BY 1.% (0.01), THE RESIDENT TAX RATE) 23a .00 23b. Tax at nonresident rate (MULTIPLY LINE 22b BY 0.5% (0.005), THE NONRESIDENT TAX RATE) 23b .00 (ENTER HERE AND ON FORM F-1040, PAGE 1, LINE 23b, AND 23c. Total tax (Add lines 23a and 23b) PLACE A MARK (X) IN BOX 23a OF FORM F-1040) 23c .00 |
Taxpayer's name Taxpayer's SSN 2020 FLINT WAGES AND EXCLUDIBLE WAGES SCHEDULE - F-1040, PAGE 1, LINE 1, COLUMN B Attachment 2-1 All W-2 forms must be attached to page 1 of the return Revised 04/29/2015 Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2. Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each employer are also reported on Form F-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form F-1040, page 1, line 1, column B WAGES, ETC. Employer (or source) 1 Employer (or source) 2 Employer (or source) 3 1. Employer's ID number (W-2, box b) or source's ID Number if available 2. Employer's name (Form W-2, box c) or source's name 3. SSN from Form W-2, box a 4. Enter T for taxpayer or S for spouse 5. Dates of employment during tax year From To From To From To 6. Mark (X) box If you work at multiple locations in and out of the Flint 7. Address of work station (Where you actually work, not address on Form W-2 unless you work there: include street number and street name, city, state and ZIP code; if line 6 is checked enter primary work location) 8. Wages, tips, other compensation (Form W-2, Box 1) 9. Wages not included in Form W-2, box 1 (See instructions) 10. Code for wage type reported on line 9 NONRESIDENT WAGE ALLOCATION Employer (or source) 1 Employer (or source) 2 Employer (or source) 3 For use by nonresidents or part-year residents who worked both in and outside of the Flint for the employer while a nonresident. Part-year residents working both in and outside 11. Enter actual number of days or hours on job for employer during period (Do not include weekends you did not work) 12. Vacation, holiday and sick days or hours included in line 11, only if work performed in and outside of Flint 13. Actual number of days or hours worked (Line 11 less line 12) 14. Enter actual number of days or hours worked in Flint 15. Percentage of days or hours worked in Flint (Line 14 divided by % %% line 13; default is 100%) 16. Wages earned in Flint (Total of lines 8 and 9 multiplied by line 15; part-year residents use only the portion of wages earned while a nonresident) EXCLUDIBLE WAGES Employer (or source) 1 Employer (or source) 2 Employer (or source) 3 17. Enter nonresident excludible wages (Total of lines 8 & 9 less line 16) 18. Enter resident excludible wages 19. Enter reason excludible wages reported on lines 17 and/or 18 are not taxable by Flint 20. Total excludible wages (Line 17 plus line 18; Enter here and on F-1040, page 2, Excluded Wages schedule) 21. Total taxable wages (Line 8 plus line 9 less line 20) 22. Total wages (Add lines 8 and 9 for all employers and other sources; must equal amount reported on Form F-1040, page 1, line 1, column A; Part-year residents must equal amount reported on Schedule TC, line 1, column A) 23. Total excludible wages from all employers and other sources (Add line 20 for all columns; enter here and also on Form F-1040, page 1, line 1, column B; part-year residents enter here and on Schedule TC, line 1, column B) 24. Total taxable wages from all employers and other sources (Line 22 less line 23); enter here and also on Form F-1040, page 1, line 1, column C; part-year residents enter here and allocate on Schedule TC, line 1, between columns C and D) FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. |
Taxpayer's name Taxpayer's SSN FLINT 2020 WAGES AND EXCLUDIBLE WAGES SCHEDULE - F-1040, PAGE 1, LINE 1, COLUMN B Attachment 2-2 All W-2 forms must be attached to page 1 of the return Revised 04/29/2015 Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2. Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each employer are also reported on Form F-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form F-1040, page 1, line 1, column B WAGES, ETC. Employer (or source) 4 Employer (or source) 5 Employer (or source) 6 1. Employer's ID number (W-2, box b) or source's ID Number if available 2. Employer's name (Form W-2, box c) or source's name 3. SSN from Form W-2, box a 4. Enter T for taxpayer or S for spouse 5. Dates of employment during tax year From To From To From To 6. Mark (X) box If you work at multiple locations in and out of the Flint 7. Address of work station (Where you actually work, not address on Form W-2 unless you work there: include street number and street name, city, state and ZIP code; if line 6 is checked enter primary work location) 8. Wages, tips, other compensation (Form W-2, Box 1) 9. Wages not included in Form W-2, box 1 (See instructions) 10. Code for wage type reported on line 9 NONRESIDENT WAGE ALLOCATION Employer (or source) 4 Employer (or source) 5 Employer (or source) 6 For use by nonresidents or part-year residents who worked both in and outside of the Flint for the employer while a nonresident. Part-year residents working both in and outside 11. Enter actual number of days or hours on job for employer during period (Do not include weekends you did not work) 12. Vacation, holiday and sick days or hours included in line 11, only if work performed in and outside of Flint 13. Actual number of days or hours worked (Line 11 less line 12) 14. Enter actual number of days or hours worked in Flint 15. Percentage of days or hours worked in Flint (Line 14 divided by %%% line 13; default is 100%) 16. Wages earned in Flint (Total of lines 8 and 9 multiplied by line 15; part-year residents use only the portion of wages earned while a nonresident) EXCLUDIBLE WAGES Employer (or source) 4 Employer (or source) 5 Employer (or source) 6 17. Enter nonresident excludible wages (Total of lines 8 & 9 less line 16) 18. Enter resident excludible wages 19. Enter reason excludible wages reported on lines 17 and/or 18 are not taxable by Flint 20. Total excludible wages (Line 17 plus line 18; Enter here and on F-1040, page 2, Excluded Wages schedule) 21. Total taxable wages (Line 8 plus line 9 less line 20) FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. |
Taxpayer's name Taxpayer's SSN FLINT 2020 WAGES AND EXCLUDIBLE WAGES SCHEDULE - F-1040, PAGE 1, LINE 1, COLUMN B Attachment 2-3 All W-2 forms must be attached to page 1 of the return Revised 04/29/2015 Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2. Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each employer are also reported on Form F-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form F-1040, page 1, line 1, column B WAGES, ETC. Employer (or source) 7 Employer (or source) 8 Employer (or source) 9 1. Employer's ID number (W-2, box b) or source's ID Number if available 2. Employer's name (Form W-2, box c) or source's name 3. SSN from Form W-2, box a 4. Enter T for taxpayer or S for spouse 5. Dates of employment during tax year From To From To From To 6. Mark (X) box If you work at multiple locations in and out of the Flint 7. Address of work station (Where you actually work, not address on Form W-2 unless you work there: include street number and street name, city, state and ZIP code; if line 6 is checked enter primary work location) 8. Wages, tips, other compensation (Form W-2, Box 1) 9. Wages not included in Form W-2, box 1 (See instructions) 10. Code for wage type reported on line 9 NONRESIDENT WAGE ALLOCATION Employer (or source) 7 Employer (or source) 8 Employer (or source) 9 For use by nonresidents or part-year residents who worked both in and outside of the Flint for the employer while a nonresident. Part-year residents working both in and outside 11. Enter actual number of days or hours on job for employer during period (Do not include weekends you did not work) 12. Vacation, holiday and sick days or hours included in line 11, only if work performed in and outside of Flint 13. Actual number of days or hours worked (Line 11 less line 12) 14. Enter actual number of days or hours worked in Flint 15. Percentage of days or hours worked in Flint (Line 14 divided by % %% line 13; default is 100%) 16. Wages earned in Flint (Total of lines 8 and 9 multiplied by line 15; part-year residents use only the portion of wages earned while a nonresident) EXCLUDIBLE WAGES Employer (or source) 7 Employer (or source) 8 Employer (or source) 9 17. Enter nonresident excludible wages (Total of lines 8 & 9 less line 16) 18. Enter resident excludible wages 19. Enter reason excludible wages reported on lines 17 and/or 18 are not taxable by Flint 20. Total excludible wages (Line 17 plus line 18; Enter here and on F-1040, page 2, Excluded Wages schedule) 21. Total taxable wages (Line 8 plus line 9 less line 20) FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. |
Taxpayer's name Taxpayer's SSN 2020 FLINT WAGES AND EXCLUDIBLE WAGES SCHEDULE - F-1040, PAGE 1, LINE 1, COLUMN B Attachment 2-4 All W-2 forms must be attached to page 1 of the return Revised 04/29/2015 Use this form to provide details for all Forms W-2 and all other wage income reported on federal Forms 1040 (line 7),1040A (line 7), or 1040EZ (line 1) such as: wages received as a household employee for which you did not receive a W-2; tips reported on federal Form 4137; taxable dependent care benefits; employer-provided adoption benefits; scholarship and fellowship grants not reported on Form W-2; disability pensions shown on Form 1099-R if the taxpayer has not reached the minimum retirement age set by the employer; corrective distributions from a retirement plan shown on Form 1099-R from excess salary deferrals and/or excess contributions (plus earnings); wages from Form 8919, line 6; and other wage items not included in a Form W-2. Use this form to calculate excludible (nontaxable) wages included in total wages reported on your federal tax return (Forms 1040, line 7; 1040A; line 7; or 1040EZ, line 1). Excludible wages for each employer are also reported on Form F-1040, page 2, Excluded Wages and Tax Withheld Schedule and the total amount of excludible wages is reported on Form F-1040, page 1, line 1, column B WAGES, ETC. Employer (or source) 10 Employer (or source) 11 Employer (or source) 12 1. Employer's ID number (W-2, box b) or source's ID Number if available 2. Employer's name (Form W-2, box c) or source's name 3. SSN from Form W-2, box a 4. Enter T for taxpayer or S for spouse 5. Dates of employment during tax year From To From To From To 6. Mark (X) box If you work at multiple locations in and out of the Flint 7. Address of work station (Where you actually work, not address on Form W-2 unless you work there: include street number and street name, city, state and ZIP code; if line 6 is checked enter primary work location) 8. Wages, tips, other compensation (Form W-2, Box 1) 9. Wages not included in Form W-2, box 1 (See instructions) 10. Code for wage type reported on line 9 NONRESIDENT WAGE ALLOCATION Employer (or source) 10 Employer (or source) 11 Employer (or source) 12 For use by nonresidents or part-year residents who worked both in and outside of the Flint for the employer while a nonresident. Part-year residents working both in and outside 11. Enter actual number of days or hours on job for employer during period (Do not include weekends you did not work) 12. Vacation, holiday and sick days or hours included in line 11, only if work performed in and outside of Flint 13. Actual number of days or hours worked (Line 11 less line 12) 14. Enter actual number of days or hours worked in Flint 15. Percentage of days or hours worked in Flint (Line 14 divided by % %% line 13; default is 100%) 16. Wages earned in Flint (Total of lines 8 and 9 multiplied by line 15; part-year residents use only the portion of wages earned while a nonresident) EXCLUDIBLE WAGES Employer (or source) 10 Employer (or source) 11 Employer (or source) 12 17. Enter nonresident excludible wages (Total of lines 8 & 9 less line 16) 18. Enter resident excludible wages 19. Enter reason excludible wages reported on lines 17 and/or 18 are not taxable by Flint 20. Total excludible wages (Line 17 plus line 18; Enter here and on F-1040, page 2, Excluded Wages schedule) 21. Total taxable wages (Line 8 plus line 9 less line 20) FAILURE TO ATTACH ALL FORMS W-2 OR PROPERLY COMPLETE AND ATTACH THIS SCHEDULE WILL DELAY PROCESSING OF RETURN. |
Taxpayer's name Taxpayer's SSN 2020 FLINT EXCLUDIBLE INTEREST INCOME - F-1040, PAGE 1, LINE 2, COLUMN B Attachment 3 Nonbusiness interest income of a nonresident individual is totally excluded Revised 10/20/2015 1. Interest from federal obligations .00 2. Reserved 3. Other excludible interest income (Attach detailed explanation) .00 4. Excludible interest income (Add lines 1, 2 and 3; enter total here and on page 1, line 2, column B; part-year residents see line 5) .00 5. Part-year residents enter total from line 4 plus total interest received while a nonresident on Schedule TC, line 2, column B (Lines 1, 2 and 3 should report only interest received while a resident) EXCLUDIBLE DIVIDEND INCOME - F-1040, PAGE 1, LINE 3, COLUMN B Attachment 4 Dividend income of a nonresident individual is totally excluded Revised 07/17/2013 1. Dividends from federal obligations .00 2. Reserved 3. Other excludible dividend income (Attach detailed explanation) .00 4. Excludible dividend income (Add lines 1, 2 and 3; enter total here and on page 1, line 3, column B; part-year residents see line 5) .00 5. Part-year residents enter total from line 4 plus total dividends received while a nonresident on Schedule TC, line 2, col. B (Lines 1, 2 and 3 should report only dividends received while a resident) EXCLUSIONS AND ADJUSTMENTS TO BUSINESS INCOME OR (LOSS) - F-1040, PAGE 1, LINE 6, COLUMN B Attachment 5 Nonresidents and part-year residents use this schedule to compute excludible business income reported on federal Revised 07/17/2013 Schedule C that is from business activity outside of Flint while a nonresident Attach a copy of each Federal Schedule C. Attach a separate Business Allocation Formula calculation for each separate federal Schedule C if allocating income of a business. Note: In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used. Note: If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation. Note: Net operating loss from prior year is reported on Line 16, Other income. BUSINESS INCOME BUSINESS # 1 BUSINESS # 2 1. Net profit (or loss) from business or profession .00 .00 2. Business allocation percentage (For each separate business compute the business allocation percentage using the Business %% Allocation Formula below and enter it here) 3. Allocated net profit (loss) (For each column, multiply line 1 by line 2) .00 .00 4. Excludible net profit (loss) (For each column, subtract line 3 from line 1) .00 .00 5. Total excludible net profit (loss) (Add amounts on line 4 of each column; enter here and on Form F-1040, page 1, line 6, column B, or for part-year residents, on Schedule TC, line 6, column B) 00 BUSINESS # 1 DBA COLUMN 1 COLUMN 2 COLUMN 3 BUSINESS ALLOCATION FORMULA WORKSHEET EVERYWHERE IN FLINT PERCENTAGE 1. Average net book value of real and tangible personal property .00 .00 (Column 2 divided 2. Gross rents paid on real property multiplied by 8 .00 .00 by column 1) 3. Total property .00 .00 % 4. Total wages, salaries and other compensation of all employees .00 .00 % 5. Gross receipts from sales made or services rendered .00 .00 % 6. Total percentages (Add the percentages computed in column 3) % 7. Business allocation percentage (Divide line 6 by the number of apportionment factors used) % BUSINESS # 2 DBA COLUMN 1 COLUMN 2 COLUMN 3 BUSINESS ALLOCATION FORMULA WORKSHEET EVERYWHERE IN FLINT PERCENTAGE 1. Average net book value of real and tangible personal property .00 .00 (Column 2 divided 2. Gross rents paid on real property multiplied by 8 .00 .00 by column 1) 3. Total property .00 .00 % 4. Total wages, salaries and other compensation of all employees .00 .00 % 5. Gross receipts from sales made or services rendered .00 .00 % 6. Total percentages (Add the percentages computed in column 3) % 7. Business allocation percentage (Divide line 6 by the number of apportionment factors used) % |
Taxpayer's name Taxpayer's SSN 2020 FLINT EXCLUSIONS AND ADJUSTMENTS TO CAPITAL GAIN OR (LOSS) - F-1040, PAGE 1, LINE 7, COLUMN B Attachment 6 Residents, nonresidents and part-year residents use this schedule to report exclusions RESIDENT NONRESIDENT and adjustments to capital gains or (losses) COLUMN COLUMN 1. Capital gain or (loss) on property located outside of Flint NOT EXCLUDIBLE .00 2. Capital gain or (loss) on securities issued by U.S. Government .00 EXCLUDIBLE ON LINE 1 3. Portion of capital gain or (loss) from property owned prior to Ordinance inception (For residents on all such property; for .00 .00 nonresidents only on property located in Flint.) (Attach a schedule that identifies and shows the calculation for each.) 4. Capital gain or (loss) from Sub. S corporations (See instructions; not allowed for residents of Flint.) (Attach schedule.) NOT EXCLUDIBLE .00 5. Adjustment for capital loss carryover from period prior to residency (A resident is not allowed to claim a capital loss .00 ALLOWED NO ADJUSTMENT carryover from property sold prior to their date of residency.) 6. Adjustment for difference between federal and Flint capital loss carryover from prior year (The Flint's capital loss carryover is .00 .00 usually different from the amount reported on federal return; an adjustment must be made for this difference.) 7. Adjustment to limit capital loss to $3,000 for tax year .00 .00 Total exclusions and adjustments to capital gains or (losses) (Enter total here and on Form F-1040, page 1, line 7, column B, or for 8. part-year residents, enter on Schedule TC, line 7, column B) 00 00 Attach copy of federal Schedule D and all supporting schedules to return. Deferred gains from sales of property located in Flint or property sold while a resident of Flint are taxable when reported on federal return. Revised 07/17/2013 EXCLUSIONS AND ADJUSTMENTS TO OTHER GAINS OR (LOSSES) - F-1040, PAGE 1, LINE 8, COLUMN B Attachment 7 Residents, nonresidents and part-year residents use this schedule to report exclusions RESIDENT NONRESIDENT and adjustments to other gains or (losses) COLUMN COLUMN 1. Other gains or (losses) on property located outside of Flint NOT EXCLUDIBLE .00 2. Portion of other gains or (losses) from property owned prior to effective date of tax for Flint (For residents on all such property; for .00 .00 nonresidents only on property located in Flint.) (Attach a schedule that identifies and shows the calculation for each.) 3. Other gains or (losses) from Sub. S corporations (See instructions; not allowed for residents of Flint.) NOT EXCLUDIBLE .00 Total excludible other gains and losses (Enter total here and on Form F-1040, page 1, line 8, column B, or for part-year residents, 4. enter on Schedule TC, line 8, column B) 00 00 Deferred gains from sales of property located in Flint or property sold while a resident of Flint are taxable when reported on federal return. Attach a copy of federal Form 4797 and all supporting schedules to return to explain. Revised 12./18/2013 EXCLUSIONS AND ADJUSTMENTS TO IRA DISTRIBUTIONS - F-1040, PAGE 1, LINE 9, COLUMN B Attachment 8 List all IRA distributions reported as taxable on federal return Revised 07/17/2013 Enter T for taxpayer Payer's federal ID Payer's name Federally taxable IRA Distribution Code Excludible IRA or S for Number distributions (Form 1099-R, distributions spouse box 7) 1. .00 .00 2. .00 .00 3. .00 .00 4. .00 .00 5. Total federally taxable IRA distributions (Add lines1 through 4 above for this column; amount should .00 equal the amount reported on Form F-1040, page 1, line 9, column A) 6. Total excludible IRA distributions (Add lines above for this column; enter here and also on Form F-1040 (for part-year residents, Sch. TC), page 1, line 9, col. B) .00 EXCLUSIONS AND ADJUSTMENTS TO PENSIONS AND ANNUITIES - F-1040, PAGE 1, LINE 10, COLUMN B Attachment 9 List pension distributions reported as taxable on federal return Revised 07/17/2013 Kind of pension Distribution Enter T for distribution taxpayer Payer's federal ID Payer's name (employer's Federally taxable Code Excludible pension or S for Number pension plan, 401k pension distributions (Form distributions spouse plan, 457 plan, 1099-R, etc.) box 7) 1. .00 .00 2. .00 .00 3. .00 .00 4. .00 .00 5. Total federally taxable pension distributions (Add lines 1 through 4 above for this column; amount should equal .00 the amount reported on Form F-1040, page 1, line 10, column A) 6. Total excludible pension distributions (Add lines above for this column; enter here and also on Form F-1040 (for part-year residents, Sch. TC), p. 1, l. 10, col. B) .00 |
Taxpayer's name Taxpayer's SSN 2020 FLINT EXCLUSIONS AND ADJUSTMENTS TO INCOME FROM RENTAL REAL ESTATE, ROYALTIES, Attachment 10 PARTNERSHIPS, S CORPORATIONS, TRUSTS, ETC. - F-1040, PAGE 1, LINE 11, COLUMN B Revised 10/13/2014 Residents, nonresidents and part-year residents use this schedule to report RESIDENT NONRESIDENT exclusions and adjustments to income from rental real estate, royalties, partnerships, COLUMN COLUMN S corporations, trusts, etc. 1. Rental income (loss) from real estate located outside the City NOT EXCLUDIBLE ON .00 RESIDENT RETURN Royalties (A resident may exclude only royalty income upon which Michigan severance tax was paid; a nonresident may 2. exclude royalty income upon which Michigan severance tax was paid and royalty income from sources outside the city) .00 .00 3. Partnership income (loss) from partnership business activity outside the City NOT EXCLUDIBLE ON .00 RESIDENT RETURN 4. Subchapter S corporation income (loss) (See instructions; taxable on Flint resident return.) NOT EXCLUDIBLE ON .00 RESIDENT RETURN 5. Estate or trust income or loss (Enter the total maount from federal Schedule E, line 37) NOT EXCLUDIBLE ON .00 RESIDENT RETURN 6. Real estate mortgage investment conduits (REMIC's) income or loss and net farm rental income or loss from property NOT EXCLUDIBLE ON located outside the city RESIDENT RETURN Total adjustments to income from rental real estate, royalties, partnerships, trusts, etc. (Enter here and on From F-1040, page 1, 7. line 11, column B, or for part-year residents enter total of resident and nonresident columns on Schedule TC, line 11, column B) .00 .00 Attach a schedule detailing the complete address of each piece of rental real estate. Attach a schedule detailing name and ID number of each partnership and amount of adjustment. Attach a schedule detailing name and ID number of each Subchapter S Corporation and amount of adjustment. Attach copy of federal Schedule E. EXCLUSIONS AND ADJUSTMENTS TO FARM INCOME OR (LOSS) - F-1040, PAGE 1, LINE 13, COLUMN B Attachment 12 Nonresidents use this schedule to exclude farm income from outside Flint Revised 07/17/2013 Farm address FARM INCOME FARM 1. Net profit (or loss) from farm .00 2. Farm allocation percentage % 3. Allocated net profit (or loss), multiply line 1 by line 2 .00 4. Excludible net profit (or loss) ( subtract line 3 from line 1; enter here and on Form F-1040, page 1, line 13, column B) .00 COLUMN 1 COLUMN 2 COLUMN 3 FARM ALLOCATION FORMULA EVERYWHERE IN Flint PERCENTAGE 1. Average net book value of real and tangible personal property .00 .00 (Column 2 divided 2. Gross rents paid on real property multiplied by 8 .00 .00 by column 1) 3. Total property .00 .00 % 4. Total wages, salaries and other compensation of all employees .00 .00 % 5. Gross receipts from sales made or services rendered .00 .00 % 6. Total percentages (Add the percentages computed in column 3) % 7. Business allocation percentage (Divide line 6 by the number of apportionment factors used) % Note: In determining the average percentage, if a factor does not exist, you must divide the total of the percentages by the number of factors used. Note: If you are authorized to use a special formula, attach a copy of the administrator's approval letter and attach a schedule detailing calculation. Note: Net operating loss from prior year is reported on Form F-1040, line 16, Other income. |
Taxpayer's name Taxpayer's SSN 2020 FLINT EXCLUSIONS AND ADJUSTMENTS TO OTHER INCOME - F-1040, PAGE 1, LINE 16, COLUMN B Attachment 13 Residents and nonresidents use this schedule to report exclusions and adjustments to other income Revised 07/17/2013 SOURCE OF INCOME FEDERAL I.D. # NATURE OF INCOME RESIDENT NONRESIDENT COLUMN COLUMN 1. .00 .00 2. .00 .00 3. .00 .00 Total adjustments and exclusions to other income (Add lines 1 through 3 and enter totals here and on Form F-1040, page 1, line 4. 16, column B. Part-year residents enter totals on Form F-1040TC, line 16, column B) .00 .00 Attach an explanation of and calculation for any reported federal and Flint Net Operating Loss deduction. Attach an explanation for each item reported and excluded on the Other Income line. Add lines as needed. IRA DEDUCTION WORKSHEET - F-1040, PAGE 2, DEDUCTIONS SCHEDULE - LINE 1 Attachment 14 RESIDENT: Claim 100% of the federal IRA deduction unless taxpayer or spouse has nontaxable earned income (military pay, etc.). If the taxpayer or spouse has nontaxable earned income, compute IRA deduction in the same manner as a nonresident using worksheet below. NONRESIDENT: Use worksheet below to compute the Flint IRA deduction. PART-YEAR RESIDENT: Compute the resident portion of the IRA deduction following the resident instructions and using the amount of earned income received while a resident and the portion of the federal IRA deductible contributions made while a resident; compute nonresident portion of the IRA deduction using the amount of earned income received while a nonresident and the portion of the federal IRA deductible contributions made while a nonresident; list amounts separately on worksheet and enter the resident and nonresident IRA deduction on Schedule TC, Deductions schedule, line 1. Nonresidents and part-year residents claiming a Flint IRA deduction must attach this completed worksheet to their Flint return. Revised 07/17/2013 TAXPAYER SPOUSE COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E EARNED INCOME EARNED INCOME EARNED INCOME EARNED INCOME TAXABLE BY NOT TAXABLE BY TAXABLE BY NOT TAXABLE BY TOTALS FLINT FLINT FLINT FLINT 1. Earned income .00 .00 .00 .00 .00 2a.Federal IRA deduction .00 .00 .00 If part-year resident, enter portion 2b.of federal IRA deduction .00 .00 .00 contributed while a resident TAXPAYER SPOUSE INSTRUCTIONS Percentage that the individual's Divide individual's earned income taxable by Flint (line 1, 3. earned income taxable in Flint is to %%column A) by individual's total earned income (the sum of line the individual's total earned income 1, column A plus column B). 4. Flint IRA deduction based upon .00 .00 multiplied by Flint earned income percentage (line 3). Taxpayer's or spouse's federal IRA deduction (line 2a) individual's earned income Amount individual's federal IRA 5. deduction exceeds individual's .00 .00 Taxpayer's or spouse's federal IRA deduction (line 2a) less earned income taxable by Flint the individual's earned income taxable by Flint (line 1). Column A equals spouse's earned income taxable by Flint Amount spouse's earned income (line 1 of spouse's column C) less spouse's federal IRA 6. exceeds spouse's federal IRA .00 .00 deduction (line 2a of spouse's column C). Column C equals deduction (excess earned income) taxpayer's earned income taxable by Flint (line 1 of taxpayer's column A) less taxpayer's federal IRA deduction (line 2a of taxpayer's column A). Flint IRA deduction based upon If individual's (taxpayer or spouse) federal IRA deduction 7. spouse's earned income .00 .00 exceeds individual's earned income and spouse's earned income exceeds spouse's federal IRA deduction (line 5), enter the lesser of the individual's excess IRA (line 5) or spouse's excess earned income multiplied by spouse's Flint earned income percentage (line 6), else enter zero. Add individual's (taxpayer or spouse) Flint IRA deduction based upon their own Flint earned income (line 4) and their 8. Flint's IRA deduction .00 .00 Flint IRA deduction based upon their spouse's earned income (line 7). RESIDENT OR PART-YEAR RESIDENT: Enter total resident IRA deduction here. Normally this is the total of the taxpayer's and spouse's Flint IRA deduction, line 2a of columns A and C. If a part- PART-YEAR RESIDENT: Enter total federal IRA deduction on 9. year resident, normally this is the total of the taxpayer's and spouse's Flint IRA deduction, line 2b of .00 Schedule TC, Deductions schedule, line 1, column A; enter the columns A and C. If either the taxpayer or spouse has nontaxable earned income while a resident, resident Flint IRA deduction in column C; enter the nonresident separately compute the resident IRA deduction in the same manner as a nonresident. Flint IRA deduction in column D; and enter in column B the NONRESIDENT: Total Flint nonresident IRA deduction (Enter total of the taxpayer's (line 8, column difference of the amount in column A less the amounts in 10. A) and spouse's (line 8, column C) Flint IRA deduction here and on Form F-1040, page 2, .00 column C and column D. Deductions schedule, line 1) PART-YEAR RESIDENT: See instructions on the right. |
Taxpayer's name Taxpayer's SSN 2020 FLINT SELF-EMPLOYED, SEP, SIMPLE AND QUALIFIED PLANS DEDUCTION WORKSHEET - F-1040, PAGE 2, Attachment 15 DEDUCTIONS SCHEDULE, LINE 2 Revised 08/21/2013 RESIDENT: No schedule required; a full year resident deducts amount reported on federal Form 1040, line 28. NONRESIDENT: Nonresidents use the nonresident deduction column of this worksheet to calculate their deduction. A nonresident is required to attach a copy of this deduction schedule to their Flint return. PART-YEAR RESIDENT: Part-year residents use a separate line to report the amount of deduction by related source of income as a resident or while a nonresident and indicate resident (R) or nonresident (N) relationship in front of the deduction by related source of income. The resident portion of the deduction is 100% of the related deduction. The nonresident deduction is related to the income earned in Flint while a nonresident and is computed by entering the percentage the related income is taxable in the Percentage Related Income Is Taxable column and entering the product of multiplying the related deduction times the percentage and entering it in the Nonresident Deduction column. FEIN (OR SSN) OF R FEDERAL DEDUCTION PERCENTAGE RELATED SOURCE OF INCOME RELATED SOURCE OR BY RELATED SOURCE RELATED INCOME RESIDENT DEDUCTION NONRESIDENT OF INCOME N OF INCOME IS TAXABLE FOR A PART-YEAR DEDUCTION RESIDENT 1. .00 % .00 .00 2. .00 % .00 .00 3. .00 % .00 .00 4. .00 % .00 .00 Add lines 1 through 4 of each dollar column (Federal Deduction 5. column should total amount reported on federal Form 1040, line 28) .00 .00 .00 6. Nonresidents enter total from nonresident deduction column on Form F-1040, page 2, Deductions schedule, line 2. Part-year residents enter total from the part-year resident column on Schedule TC, Deductions schedule, line 2, column C and enter total from the nonresident deduction column on Schedule TC, Deductions schedule, line 2, column D EMPLOYEE BUSINESS EXPENSE DEDUCTION WORKSHEET - F-1040, PAGE 2, DEDUCTIONS Attachment 16 SCHEDULE, LINE 3, Form F-2106 Revised 09/30/2014 Column 1 Column 2 Column 3 Column 4 Column 5 As reported on Employer 1 Employer 2 Employer 3 Employer 4 federal Form 2106 1. Employer's identification number (FEIN) 2. Occupation (List for each employer) 3. Vehicle expenses .00 .00 .00 .00 .00 4. Parking, fees, tolls and local transportation, including .00 .00 .00 .00 .00 train, bus, etc. Travel expenses while away from home overnight, 5. including, lodging, airfare, car rental, etc. Do not include .00 .00 .00 .00 .00 meals and entertainment Were you an outside salesperson? (Answer yes or no in 6. the column for each employer; see definition of outside salesperson below) Business expenses not included on lines 3, 4 or 5. Do not 7. include meals and entertainment (Enter these expenses .00 .00 .00 .00 .00 only if an outside salesperson; see instruction below) 8. Meals (See meal expenses instruction below) .00 .00 .00 .00 .00 9. Total business expenses (Add lines 3, 4, 5, 7 and 8) .00 .00 .00 .00 .00 Enter reimbursements received from your employer for 10. expenses included in line 9 that were not reported to you .00 .00 .00 .00 .00 in box 1 of Form W-2 11. Business expense deduction (Line 9 less line 10) .00 .00 .00 .00 Percentage deductible (Same percentage related wages 12. are taxable) %%%% Allowable business expense deduction (Line 11 times 13. line 12) .00 .00 .00 .00 Total business expense deduction (Enter the total of line 14. 13, columns 2 through 5 here and also on Form F-1040, .00 page 2, Deductions schedule, line 3) Form F-2106, Column 1, Line 3 = Fed. Form 2106, line 1, Col. A; line 4 = Fed. Form 2106, line 2, Col. A; line 5 = Fed. Form 2106, line 3, Col. A; line 7 = Fed. Form 2106, line 4, Col. A; line 8 = lines to related lines on Fed. Form 2106, line 5, Col. B; line 9 = Fed. Form 2106, line 6, Col. A & B; line 10 = Fed. Form 2106, line 7, Col. A & B; line11 = Fed. Form 2106, line 8, Col. A & B. federal Form 2106: Outside salesperson: An “outside salesperson” is one who solicits business while working away from the employer’s place of business as a full-time salesperson. If the individual is required to spend a stated period of time selling at the employer’s place of business as part of their job, the individual is not an outside salesperson. If the individual only performs incidental activities there, such as writing up and handing in orders, the individual qualifies for the expense deduction. A salesperson whose principal activity is service and delivery is not an “outside salesperson.” An inside salesperson who makes incidental outside calls and sales is not an “outside salesperson.” Line 7 instructions: Business expenses reported on line 4 of federal Form 2106 are allowed as an expense on the Flint's return only when the individual employee qualifies as an outside salesperson when the expenses were incurred. Meal expenses: Under the Uniform City Income Tax Ordinance meal expenses are allowed only when incurred while away from home. No deduction is allowed for entertainment unless incurred by an outside salesperson. |
Taxpayer's name Taxpayer's SSN 2020 FLINT MOVING EXPENSE DEDUCTION WORKSHEET - F-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 4 Attachment 17 F-3903 No deduction is allowed when moving away from Flint Revised 07/28/2014 RESIDENT: A resident individual who moved into the Flint may claim the deduction as claimed on federal Form 3903. NONRESIDENT: A nonresident individual who moved into the area of Flint may claim a portion or all of the deduction as claimed on federal Form 3903 based upon the percentage the income after moving to the area is taxable by the Flint. PART-YEAR RESIDENT: An individual who moved to the area of Flint and was temporarily a nonresident working in the Flint and then became a resident during the tax year may be entitled to a portion of the deduction as a nonresident and as a resident of the Flint. DISTANCE TEST WORKSHEET 1. Number of miles from your old home to your new workplace 1 miles 2. Number of miles from your old home to your old workplace 2 miles 3. Subtract line 2 from line 1. If zero or less, enter -0- 3 miles If line 3 is greater than 50 miles continue, otherwise you are not qualified to claim this deduction. 4. Cost of transportation and storage of household goods and personal effects (See instructions for federal Form 3903) 4 .00 5. Cost of travel (including lodging) from your old home to your new home. (See instructions for federal Form 3903) (Do not include the cost of meals.) 5 .00 6. Add lines 4 and 5 6 .00 7. Enter the amount your employer paid you for the expenses listed on lines 4 and 5 that is not included in box 1 of your Form W-2 (wages) (This amount should 7 .00 be shown in box 12 of your Form W-2 with a code P) No You cannot deduct your moving expenses. (If line 6 is less than line 7, subtract line 6 from line 7 and include the result on 8a .00 8. Is line 6 more Form F-1040, page 1 line 1, column A and report exclusion of this income on the excluded wages schedule) than line 7? Yes Subtract line 7 from line 6 8b .00 9. Enter percentage of income earned as a resident after moving into area 9 % 10. Enter percentage of income earned as a nonresident in Flint after moving into area 10 % Multiply line 8b by the percentage on line 9 (Moving expense deduction allowed while a resident; enter here and on 11. Form F-1040, page 2, Deductions schedule, line 4) 11 .00 Multiply line 8b by the percentage on line 10 (Moving expense deduction allowed while a nonresident; enter here and on Form F-1040, 12. page 2, Deductions schedule, line 4) (If a part-year resident add amounts on line 11 and 12 and enter on Schedule TC, Deductions 12 .00 schedule, line 4) ALIMONY PAID DEDUCTION WORKSHEET - F-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 5 Attachment 18 RESIDENT: Full-year residents claim the entire amount of alimony reported on federal Form 1040, line 31a. A full-year resident is not Revised 07/17/2013 required to attach this deduction schedule to their Flint income tax return. NONRESIDENT: Nonresidents use the nonresident column of this worksheet to calculate their Flint alimony deduction. PART-YEAR RESIDENT: A part-year resident may need to use both the resident and nonresident columns of this worksheet to calculate their alimony deduction. For each line of the worksheet, compute the amount to enter into the resident and/or nonresident columns and follow the line by line instructions. A part-year resident with no Flint income while a nonresident ignores the nonresident column of this form. Nonresidents and part-year residents use this worksheet to compute the alimony paid deduction RESIDENT NONRESIDENT COLUMN COLUMN Enter resident portion of federal adjusted gross income (Form 1040, page 1, line 37) in resident column and/or nonresident 1. portion in nonresident column .00 .00 Enter resident portion of federal alimony paid (federal Form 1040, page 1, line 31a) while a resident in the resident column and/or 2. nonresident portion of the alimony paid while a nonresident in the nonresident column (Actual amount paid while a resident of .00 .00 Flint and while nonresident) 3. Federal income for alimony deduction computation (Line 1 plus line 2 of column) .00 .00 Enter resident portion of total income for Flint (Form F-1040, page 1, line 18) in resident column and/or nonresident portion in 4. nonresident column. Part-year residents enter total income for Flint as a resident and/or nonresident as reported on Schedule .00 .00 TC, line 18, columns C (resident) and D (nonresident) Enter resident portion of total deductions for Flint other than alimony deduction (Add lines 1, 2, 3, 4 & 6 on Form F-1040, page 2, 5. Deductions schedule) in resident column and/or nonresident portion in nonresident column .00 .00 6. Taxable income for Flint prior to alimony deduction (Line 4 less line 5) .00 .00 7. Resident column: Enter 100%. Nonresident column: Enter alimony deduction percentage (Line 6 divided by line 3) 100 %% Alimony deduction (Line 2 multiplied by line 7) (Residents and nonresidents enter amount from respective column on Form 8. F-1040, page 2, Deductions schedule, Line 5. Part-year residents enter amount from each column on Schedule TC, .00 .00 Deductions schedule, line 5, column C and D) |
INSTRUCTIONS FOR SCHEDULE RZ OF F-1040 RENAISSANCE ZONE DEDUCTION GENERAL INFORMATION Line 7. Enter all lottery winnings included in the other income reported Renaissance Zone (RZ) designation grants tax relief to a qualified on F-1040, lines 1 and/or 16. taxpayer. In conjunction with the designation of these zones, the City Line 8. Enter the total of the deductions claimed on F-1040, page 2, Income Tax Ordinance was amended, effective January 1, 1997, to Deductions Schedule lines 1 through 5. include a RZ deduction. Line 11. Determine the portion of capital gains (not including capital losses) from sale or exchange of property reported on F-1040, REDUCED RENAISSANCE ZONE DEDUCTION IN LAST line 7, that occurred after the qualification date listed on line 2 THREE YEARS OF DESIGNATION and enter the amount. Attach a schedule showing the The RZ deduction allowed for a particular RZ is reduced during the last 3 computation. The allowable RZ deduction for capital gains may years as a designated RZ. The deduction is reduced by 25% in the be determined by one of the following methods: second to the last year, 50% in the year immediately preceding the final A. Adjust the basis for the property to the fair market value on year and 75%th in the last year of designation. No RZ deduction is allowed the qualification date (the prior day’s closing price for traded after the 15 year. securities) and subtract the basis from the sale proceeds; or WHO MAY CLAIM A RENAISSANCE ZONE DEDUCTION B. Divide the number of months the property was held since A qualified resident domiciled in a RZ for 183 consecutive days, and the qualification date by the total number of months the qualified resident and nonresident individuals with income from rental property was held and apply this fraction to the gain real estate, business, profession or other activity located and doing reported for the property on the federal income tax return. business in a RZ. Line 12. Enter lottery winnings from instant games or online games won after the qualification date listed on line 2. HOW TO CLAIM A RENAISSANCE ZONE DEDUCTION Line 13. Enter the total of lines 10, 11 and 12. To claim a RZ deduction, a taxpayer must file a Flint income tax return Line 14. Enter the Deduction Allowance Factor percentage on line 14a; and attach a completed Schedule RZ. multiply line 13 by line 14a and enter the result on line 14b; also enter this amount on Form F-1040, page 2, Deduction RENAISSANCE ZONE DEDUCTION DISQUALIFIERS Schedule, line 6. A person is not eligible to claim a RZ deduction if: 1. The person is delinquent in filing or paying any of the following state INDIVIDUALS WITH INCOME FROM RENTAL REAL ESTATE, or local taxes: Michigan single business tax, Michigan income tax, city BUSINESS, PROFESSION OR PARTNERSHIP income tax, Act 198 industrial abatement tax, commercial abatement For this section of Schedule RZ residents are to use the resident column tax, enterprise zone tax, city utility tax or general property taxes. and nonresidents are to use the nonresident column. A part-year resident 2. The person owns residential rental property and did not file an is to divide each line item and report the resident and nonresident affidavit with Flint by December 31 of the prior tax year attesting that portions accordingly. the property is in substantial compliance with all applicable state and Line 15. List the business name, D.B.A., and the address of each local zoning, building and housing laws or codes. location within a RZ. A business owner is subject to the above disqualifiers and not eligible to Line 16. Enter the business and farm income reported on F-1040, lines claim a Renaissance Zone deduction if the business: 6 and 13. 1. Is located within Flint outside of a RZ and moves to a location within a Line 17. Enter the net operating loss deduction claimed on F-1040, line RZ in Flint without approval of the city. 16. 2. Relocates more than 25 full-time equivalent jobs from one or more Line 18. Enter the retirement plan deduction claimed on F-1040, page non-RZ local governmental units (city, village or township) and any of 2, Deduction Schedule, line 2, related to income on line 16. the government units from which a job was relocated adopts a Line 20. The RZ apportionment percentage is used by companies doing resolution objecting to the relocation within 60 days of being notified of business both inside a RZ and outside the RZ. If the business the job relocation by the business. income is 100% within the RZ, enter 100% on line 20f and complete the form from there. RESIDENT DOMICILED IN A RENAISSANCE ZONE Line 20a. In column 1 enter the average net book value of all real and DOMICILE DEFINED: Domicile is the place where a person has his or tangible personal property owned and located in Flint. In her true, fixed and permanent home and principal establishment, to column 2 enter the average net book value of the real and which, whenever absent therefrom, he or she intends to return. tangible personal property owned and located in a Flint RZ. QUALIFICATION DATE: A resident domiciled in a RZ for the required The average net book value of real and tangible personal 183 consecutive days becomes qualified as of the first day of domicile. property may be determined by adding the net book value at the beginning of the year to the net book value at the end of DEDUCTIBLE INCOME: Income earned or received during the period of the year and dividing the sum by two, or if the business was domicile in a RZ may be deducted except the following: Lottery winnings located in the RZ for less than a year, on a monthly average from an instant game or on-line game won before becoming a qualified basis. taxpayer; the portion of gains from the sale or exchange of property Line 20b. Enter in column 1 the gross annual rent multiplied by 8 for all occurring before the qualification date; and income from illegal activities. rented real property located in Flint. In column 2 show the INDIVIDUAL WITH INCOME FROM RENTAL REAL ESTATE, A gross annual rent multiplied by 8 for rented real property BUSINESS, A PROFESSION OR A PARTNERSHIP LOCATED located in a Flint RZ. AND DOING BUSINESS IN A RENAISSANCE ZONE Line 20c. Total column 1 and column 2. In column 3 enter the percentage, column 2 divided by column 1. INCOME QUALIFIED FOR RENAISSANCE ZONE DEDUCTION Line 20d. Enter in column 1 compensation paid to employees for work or 1. That portion of business or professional income from business activity services performed within Flint. In column 2 enter in a RZ after adjustment for any net operating loss deduction and compensation paid to employees for work or services retirement plan deduction. The RZ portion of business activity is performed within a Flint RZ. In column 3 enter the percentage, determined via a two-factor apportionment formula, property and column 2 divided by column 1. payroll within a Flint RZ to that in the entire city. Line 22. Enter the RZ deduction from a partnership. Be certain to enter 2. Income from rental of real property located in a RZ. the partnership Federal Employer Identification Number 3. The partner’s share of partnership income from RZ business activity. (FEIN). If a person has a RZ deduction from more than one partnership, attach a schedule providing necessary data. LINE BY LINE INSTRUCTIONS Adjust for any retirement plan deduction claimed on F-1040, Before filling in Schedule RZ, complete Form F-1040 through line 22. page 2, Deduction Schedule, line 2, based on partnership Next enter taxpayer’s name and Social Security number at the top of income included in Schedule RZ, line 22. Schedule RZ as shown on the Flint income tax return form. Line 23. Enter the address for each parcel of residential rental real RESIDENTS DOMICILED IN A RENAISSANCE ZONE estate located in a Flint RZ. (Others skip to instructions for line 16) Line 24. Enter the income from rental real estate located in a Flint RZ. Line 1. Enter address of domicile in the RZ. Line 25. Enter the total of lines 21, 22 and 24. Line 2. Enter date domicile was established at RZ residence. Line 26. Enter the Deduction Allowance Factor percentage on line 26a; Line 3. Enter starting and ending dates of domicile in the RZ this year multiply line 25 by line 26a and enter the result on line 26b; and the total number of days domiciled in the RZ. also enter this amount on Form F-1040, page 2, Deduction Line 4. Divide the number of days on line 3 by 365, and enter the Schedule, line 6. percentage. Revised: 09/02/2014 Line 5. Enter gross income reported on F-1040, line 18. Line 6. Enter the capital gain or loss reported for sale or exchange of property on F-1040, line 7. |
Taxpayer's name Taxpayer's SSN 2020 FLINT RENAISSANCE ZONE DEDUCTION, SCH RZ - FORM F-1040, PAGE 2, DEDUCTIONS SCHEDULE, LINE 6 Attachment 19 FOR USE BY A RESIDENT DOMICILED IN A RENAISSANCE ZONE, AN INDIVIDUAL WITH INCOME FROM RENTAL REAL ESTATE LOCATED IN A RENAISSANCE ZONE OR AN INDIVIDUAL PROPRIETORSHIP, PROFESSION OR PARTNERSHIP LOCATED AND CONDUCTING BUSINESS IN A RENAISSANCE ZONE TO COMPUTE THE RENAISSANCE ZONE DEDUCTION DISQUALIFICATION CRITERIA Revised 07/17/2013 AN INDIVIDUAL IS NOT QUALIFIED TO CLAIM THE RENAISSANCE ZONE DEDUCTION IF ANY OF THE FOLLOWING TAXES ARE DELINQUENT: City Income Tax Personal Property Tax Commercial Facilities Tax (GRT) City (Detroit) Utilities Users Tax Michigan Income Tax Michigan Single Business Tax Enterprise Zone Tax Technology Park Development Tax General Property Tax Industrial Facilities Tax (IFT) Neighborhood Enterprise Zone Tax Commercial Forest Tax DEDUCTION ALLOWANCE FACTOR The Renaissance Zone deduction is phased out during the final three years of a Renaissance Zone’s designation. The Deduction Allowance Factor is: 75% for the tax year that is 2 years before the final year of designation; 50% for the tax year immediately preceding the final year of designation; 25% for the final year of designation; and 100% for all other years of designation. RESIDENT DOMICILED IN A RENAISSANCE ZONE Complete this section if you were a resident of Flint domiciled in a Renaissance Zone A 183 day residence requirement must be completed before qualifying to claim the Renaissance Zone Deduction 1. Address of domicile in Renaissance Zone 2. Date domicile established at this residence // If domicile is continuous for at least 183 days, taxpayer is qualified on this date. 3. Dates of domicile this year: Starting date // Ending date // Total number of days Days 4. Percentage of year as a qualified resident of a Renaissance Zone (Line 3 divided by 365) 4 % 5. Gross income from Form F-1040, page 1, line 18, column C 5 .00 6. Capital gains reported on Form F-1040, page 1, line 7, column C 6 .00 7. Lottery winnings included in income reported on Form F-1040, page 1, lines 1 or 16, column C 7 .00 8. Total deductions related to income included in line 5 (Add amounts reported on F-1040, pg. 2, Deductions Sch., Lines 1 - 5) 8 .00 9. Base income for Renaissance Zone deduction (Line 5 less lines 6, 7 and 8) 9 .00 10. Total qualified ordinary income (Line 9 multiplied by line 4) 10 .00 11. Portion of capital gains from sale or exchange of property occurring after qualification date 11 .00 12. Lottery winnings from an instant lottery game or an online game won after becoming a qualified taxpayer 12 .00 13. Renaissance Zone deduction base (Add lines 10, 11 and 12) 13 .00 Enter Deduction Allowance Factor on line 14a, 100%, 75%, 50% or 25%; multiply line 13 by 14a; 14. enter deduction on line 14b and on Form F-1040, page 2, Deduction schedule, line 6.) 14a % 14b .00 OTHER INDIVIDUALS WITH INCOME FROM RENTAL REAL ESTATE, BUSINESS, PROFESSION OR PARTNERSHIP LOCATED AND DOING BUSINESS IN A RENAISSANCE ZONE Complete this section if you are a resident or nonresident individual with income from rental real estate, a business, profession or partnership with business activity in a Renaissance Zone 15. Business name (D.B.A.) and address of each location in a Renaissance Zone RESIDENT NONRESIDENT COLUMN COLUMN 16. Business and farming income reported on Form F-1040, page 1, line 6 or 13, column C 16 .00 .00 17. Net operating loss deduction claimed on Form F-1040, page 1, line 16, column C 17 .00 .00 Retirement plan deduction claimed on Form F-1040, page 2, Deductions schedule, line 2, 18. related to income reported on line 17, column C 18 .00 .00 19. Base for Renaissance Zone deduction (Line 16 less lines 17 and 18) 19 .00 .00 COLUMN 1 COLUMN 2 COLUMN 3 20. Renaissance Zone Apportionment Percentage IN FLINT IN REN. ZONE PERCENTAGE 20a. Average net book value of real & personal property (Column 2 divided 20b. Gross rents paid on real property multiplied by 8 by column 1) 20c. Total property (Add line 20a and 20b) % 20d. Total wages, salaries and other compensation % 20e. Total percentages (Add column 3, line 20c and 20d) % 20f. Renaissance Zone deduction percentage (Line 20e divided by 2) 20f %% 21. Renaissance Zone deduction for business (Line 19 multiplied by line 20f) 21 .00 .00 Renaissance Zone deduction from partnership return; enter 22. Partnership FEIN on line 22a and deduction amount on line 22b 22a 22b .00 .00 23. Address of each parcel of rental real estate located in a Renaissance Zone 24. Income from rental real estate located within a Renaissance Zone 24 .00 .00 25. Renaissance Zone deduction base (Add lines 21, 22b and 24) 25 .00 .00 Enter Deduction Allowance Factor on line 26a, 100%, 75%, 50% or 26. 25%; multiply line 25 by 26a; enter result on line 26b and on F-1040, pg. 2, Deduction schedule, line 6.) 26a % 26b .00 .00 |
Taxpayer's name Taxpayer's SSN 2020 FLINT OTHER TAX PAYMENTS - F-1040, PAGE 1, LINE 24b, PAYMENTS AND CREDITS (ESTIMATED TAX Attachment 20 PAYMENTS, EXTENSION PAYMENTS, CREDIT FORWARD, TAX PAID BY A PARTNERSHIP AND CREDIT Revised 12/18/2013 FOR TAX PAID BY A TAX OPTION CORPORATION) A resident of Flint may claim a credit for tax paid by a tax option corporation based on income taxable to the resident and also taxed by a city to the corporation (see instructions as this credit is not allowed by any other city). OTHER TAX PAYMENTS OTHER TAX PAYMENTS 1. Estimated tax payments .00 2. Tax paid with an extension .00 3. Credit forward from last tax year .00 4. Tax paid by a partnership Partnership FEIN Partnership name .00 5. Tax paid by a partnership Partnership FEIN Partnership name .00 6. Credit for tax paid by a tax option corporation Corporation FEIN Corporation name .00 7. Credit for tax paid by a tax option corporation Corporation FEIN Corporation name .00 8. Total credit for estimated tax, extension and partnership tax payments and credit forward (Add lines 1 through 7; enter here and on F-1040, Page1, Payments and .00 Credits schedule, line 24b) CREDIT FOR TAX PAID TO ANOTHER CITY - F-1040, PAGE 1, PAYMENTS AND CREDITS SCHEDULE, Attachment 21 LINE 24c Revised 08/28/2014 Credit for tax paid to another city may be claimed by a resident who paid tax on the same income to another city. Part-year residents may claim the credit for tax paid to another city based on income as a resident that is also taxable by another city. OTHER CITY'S NAME TAX CREDIT 1. Tax paid to another city City name .00 2. Tax paid to another city City name .00 3. Total credit for tax paid to another city (Add lines 1 and 2; enter here and on F-1040, Page 1, Payments and Credits schedule, line 24c) .00 CALCULATION OF CREDIT FOR TAX PAID TO ANOTHER CITY (Residents only) RESIDENT CITY OTHER CITY Use a separate calculation worksheet for each city FLINT 1. Income taxable in the nonresident city that is also taxable in Flint (Same amount for both cities) .00 .00 2. Exemptions amount per city's return .00 .00 3. Taxable income for credit .00 .00 4. Tax for credit purposes at each city's nonresident tax rate .00 .00 5. Credit allowed for tax paid to another city (Enter the smaller of Flint or other city's tax from line 4) .00 CALCULATION OF CREDIT FOR TAX PAID BY TAX OPTION CORPORATION (S CORPORATION) (Residents of Flint only) Revised 12/18/2013 The city of Flint taxes the flow through income of a resident from a tax option corporation (S corporation, REIT, etc.) and allows a credit for the taxpayer's proportionate share of city income tax paid by the tax option corporation. Use separate calculation worksheet for each corporation. RESIDENT CITY OTHER CITY OTHER CITY OTHER CITY CALCULATION OF CREDIT FOR TAX PAID BY A TAX OPTION CORPORATION (S-CORPORATION) FLINT 1. Corporation income tax paid to city by tax option corporation .00 .00 .00 .00 2. Corporation income tax rate for Flint and other cities where tax option corporation % %%% paid corporation income tax If the corporate tax rate of the other city is less than the Flint corporation tax rate, enter the tax paid by the tax option corporation to the other city, otherwise enter the 3. total tax that would have been paid to the other city if their corporation tax rate was .00 .00 .00 the same as the Flint corporation tax rate (Computation if other city's corporate tax rate is higher than the city's corporation tax rate: [City's corporation tax rate] / [other city's corporation tax rate] * [corporation tax paid to other city]) 4. Taxpayer's percentage of ownership of tax option corporation (from federal Schedule % K-1 (Form 1120s), line H, or other federal schedule) Enter the taxpayer's proportionate share of the corporation tax paid to Flint and the 5. taxpayer's proportionate share of the lesser of the corporation tax paid to the other .00 .00 .00 .00 city or the tax that would have been paid if the other city's corporation income tax rate was the same as the Flint corporation tax rate Credit allowed for tax paid by tax option corporation (Add amounts on line 5 of each 6. column; enter total here; and list corporation FEIN, name and credit claimed in .00 section above for Other Tax Paymnets, Attachment 20) |
Taxpayer's name Taxpayer's SSN 2020 FLINT SUPPORTING NOTES AND STATEMENTS Attachment 22 Revised 07/23/2014 |
Revised 09/30/2014 City of Flint Income Tax Department INSTRUCTIONS FOR POWER OF ATTORNEY AUTHORIZATION Complete and file a Power of Attorney Authorization if you wish to appoint an individual, firm or organization as your representative in income tax matters before the Income Tax Department of the City of Flint. Failure to complete this form will prohibit the Income Tax Department from discussing or releasing your tax return and/or tax return information with or to another person including your spouse. PART 1: TAXPAYER INFORMATION 3. Check this box if your representative is authorized to Enter the taxpayer’s name, address, telephone number, sign tax returns. fax number and e-mail address (if applicable). If the 4. Check this box if your representative is authorized to taxpayer is a business operating under another name, enter into agreements (such as payment plans). enter the DBA, trade or assumed name. Enter the Social 5. Check this box if your representative is authorized to Security number(s), federal employer identification receive mail. number (FEIN) or other account number, whichever applies. If spouses are designating the same PART 4: CHANGE IN POWER OF ATTORNEY representative, enter the spouse’s name, address (if REPRESENTATION OR REVOCATION different) and Social Security number. Unless otherwise specified, this Power of Attorney Authorization replaces and revokes any previous power PART 2: REPRESENTATIVE INFORMATION of attorney authorizations on file with the Income Tax AND AUTHORIZATION DATES Department of the city noted above for the same tax You must send a separate Power of Attorney form for matters identified on this form. each different representative. Enter the authorized representative’s name firm’s name, address, telephone You must identify any previous authorizations that are to number, fax number, and e-mail address (if applicable). remain in effect, and attach a copy of the authorizations If your representative is not an individual, designate a to this form when filed. contact person. Indicate the beginning and ending dates of authorization. PART 5: TAXPAYER SIGNATURE You, and if a joint return, your spouse must sign and PART 3: TYPE OF AUTHORIZATION date the form. Check the General Authorization box to allow your representative to act on your behalf to do all of the FILING following: Mail this form to: 1. Inspect and receive confidential information; City of Flint Income Tax Department 2. Represent you and make oral or written PO Box 529 presentations of fact and argument; Eaton Rapids MI 48827-0529 3. Sign returns; 4. Enter into agreements; and 5. Receive all mail including forms, billings and payment notices. This authorization applies to all income tax matters for all years and tax periods. You may restrict your representative’s authorization to act on your behalf by checking the Limited Authorization box, and checking the appropriate boxes. To limit the authorization to specific income tax matters, check the appropriate “Only as Specified Below” boxes, and indicate the type of income tax, type of income tax form, and tax years or periods for which you are granting authorization in the space provided. 1. Check this box if your representative is authorized to inspect or receive confidential information. 2. Check this box if your representative is authorized to represent you and make oral or written presentation of fact and argument. |
F-2848 CITY OF FLINT INCOME TAX DEPARTMENT Power of Attorney Authorization Issued under Authority of the Uniform City Income Tax Ordinance (MCL 141.601 et seq.) Filing is voluntary. Complete this form if you wish to appoint someone to represent you to the Income Tax Department on income tax matters, or if you wish to revoke or change your current power of attorney authorization. Read the instructions on page 2 before completing this form. Revised: 05/01/2013 PART 1: TAXPAYER INFORMATION Taxpayer's (first name, initial, last name or business name) Taxpayer SSN/FEIN If joint return spouse's first name, initial, last name Spouse SSN Current address (number and street) Apt./Ste. no. If a business, enter DBA, trade or assumed name Address line 2 Telephone number Fax number City, town or post office State Zip code E-mail address Foreign country name, province/county, postal code PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES Representative's name Contact's name (if applicable) Contact's name (if applicable) Firm name E-mail address E-mail address Address (number and street) Apt./Ste. no. Telephone number Telephone number Address line 2 Fax number Fax number City, town or post office State Zip code Beginning authorization date (MM/DD/YY) Ending authorization date (MM/DD/YY)* Foreign country name, province/county, postal code PART 3: TYPE OF AUTHORIZATION GENERAL AUTHORIZATION Authorizes my representative to: (1) inspect or receive confidential information; (2) represent me and make oral or written presentations of fact and argument; (3) sign returns; (4) enter into agreements; (5) receive mail including forms, billings and payment notices. This authorization applies to all tax matters for all tax years or periods. LIMITED AUTHORIZATION All Tax Only as Select the type of authorization by checking the appropriate boxes. Matters Specified Below 1. Inspect or receive confidential information 2. Represent me and make oral or written presentations of fact and argument 3. Sign returns 4. Enter into agreements 5. Receive mail (includes forms, billings and payment notices) Type of Income Tax Tax Form or Assessment Number Tax Year(s) or Period(s) PART 4: CHANGE IN POWER OF ATTORNEY REPRESENTATION OR REVOCATION CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier powers of attorney, except those attached, on file for the same tax matters and years or periods covered by this Power of Attorney. REVOKE PREVIOUS AUTHORIZATION: I revoke all Powers of Attorney submitted and will represent myself in all tax matters. Attach copies of all Powers of Attorney that remain in effect concurrent with this new authorization. PART 5: TAXPAYER SIGNATURE(S) If signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this Power of Attorney. Signature Name or title typed or printed Date Spouse's signature Name or title typed or printed Date * If no Ending Authorization date is provided, the above-named representative will be authorized to represent you until you notify the Income Tax Department in writing that this Power of Attorney is revoked. |
2020 INSTRUCTIONS FOR FORM F-2210, UNDERPAYMENT OF ESTIMATED TAX Revised 04/23/2015 PURPOSE OF FORM WAIVER OF PENALTY Use Form F-2210 to see if you owe interest and penalty If you have an underpayment, all or part of the penalty for underpaying your estimated tax and, if you do, to based on that underpayment will be waived if it is figure the amount of interest and penalty. If you are not determined that: required to file Form F-2210, you may use it to figure the 1. The underpayment was due to a reasonable cause; interest and penalty if you wish to do so. Enter the or interest, penalty and total interest and penalty on your 2. The underpayment was due to a casualty, disaster return, but do not file Form F-2210. or other unusual circumstance and it would be inequitable to impose the penalty. WHO MUST FILE FORM F-2210 The Uniform City Income Tax Ordinance has no In most cases you do not need to file a Form F-2210. provision for waiving interest due. The Flint will figure the interest and penalty you owe and send you a bill. To request a waiver of penalty, do the following: ● Check the box on line 1a, Part I. If you checked Part I, Box 1a, you need to complete Part ● Attach Form F-2210 and a statement to your return II lines 2 through 12. You are not required to figure the explaining the reasons you were unable to meet the interest and penalty. estimated tax requirements and the time period for If you checked Part I, Box 1b, you need to complete Part which you are requesting a waiver. II, Part III and Schedule A1. ● If a waiver is requested due to a casualty, disaster or other unusual circumstance under number 2 above, If you checked Part I, Box 1c, you need to complete Part attach documentation such as copies of police or II and Part III. insurance company reports. THE FLINT WILL FIGURE THE INTEREST AND Flint will review the information you provide and decide PENALTY FOR YOU whether to grant your request for a waiver of penalty. Because Form F-2210 is complicated, you are encouraged to let Flint figure the interest and penalty. If SPECIFIC INSTRUCTIONS you owe interest and penalty, the city will send you a bill. PART I – Reasons for Filing If you want Flint to figure the interest and penalty for you, Mark (X) all boxes that apply on lines 1a through 1d to complete your return as usual. Leave the interest and explain the reason for filing Form F-2210. penalty area, Form F-1040, page 1, line 25, blank and do not file Form F-2210. PART II – Required Annual Payment Complete Part II, lines 2 through 12 to figure your WHO MUST PAY INTEREST AND PENALTY FOR required annual payment. Follow the instructions on UNDERPAYMENT OF ESTIMATED TAX each line. You may owe the interest and penalty if you did not pay at least the smaller of: PART III – Computation of Interest and Penalty 1. 70% of the tax shown on your 2018 return; or Section A – Figure the Underpayment 2. 70% of the tax shown on your 2020 return. Complete Part III, section A, lines 13 through 23, to The interest and penalty are figured separately for each figure the underpayment for each quarter. Follow the installment due date. Therefore, you may owe interest instructions on each line. and penalty for an earlier due date even if you paid It may be to your benefit to figure your required quarterly enough tax later to make up the underpayment. This is installments by using the annualized income installment true even if you are due a refund when you file your tax method. See the instructions for Schedule A1. return. However, you may be able to reduce or eliminate the interest and penalty by using the annualized income Line 14 installment method. See Schedule A1 instructions for When figuring your payment dates and the amounts to details. enter on Line 14 of each column apply the following rules: EXCEPTIONS TO THE PENALTY 1. You are considered to have paid ¼ of the income You will not have to pay interest and penalty if either 1 or tax withheld for Flint on each payment date. 2 applies. 2. You are considered to have paid ¼ of the credit 1. You had no tax liability for 2018. allowed for tax paid to another city on each payment 2. The sum of the income tax withheld plus any credit date. for tax paid to another city or tax paid by a 3. You are considered to have paid ¼ of the credit partnership is 70% or more of your 2020 tax or your allowed for tax paid on your behalf by a partnership 2018 tax, whichever is less. on each payment date. Page 1 of 4 |
2020 INSTRUCTIONS FOR FORM F-2210, UNDERPAYMENT OF ESTIMATED TAX Note: If you treat withholding or a tax credit as paid (for Table 1 estimated tax purposes) when it was actually withheld or 2020 Tax Payments Made the tax was paid, check the box on line 1c of Part I and After 4/30/2020 and Before complete and attach Form F-2210 to return. 7 1/ /2020 Line 15 ateD Paym ents Include in your estimated payments any overpayment of tax from your 2018 tax return that you elected to credit forward to your 2020 tax liability. If you filed your 2018 return by the due date (including extensions), treat the 2020 overpayment as Table 2 a payment made on April 30, 2021. 2020 Tax Payments Made If you filed your 2020 return by January 31, 2021 After 6/30/2020 and include on line 15, column (d), the amount of tax you Before 1/1/2021 paid with your return. In this case, you will not owe Dat e Pay interest or penalty for the payment due by January 31, 2016. Line 22 If line 22 is zero for all payment periods, you do not owe interest or penalty. But if you checked the box on lines 1b or 1c in Part I, you must file form 2210 with your Table 3 return. If you checked the box on line 1d in Part I, you must complete Part II and file page 1 of Form F-2210 2020 Tax Payments Made with your return. After 12/31/2020 and Before 5/1/2021 In certain circumstances, Flint will waive all or part of Date Paym ents your penalty if you have an underpayment on line 15. See Waiver of Penalty for more information. Section B – Figure the Interest Figure the interest by applying the appropriate interest rate against each underpayment shown on line 22. The In each table, list only the payments made during the interest is figured for the number of days that the dates shown in the table heading. Also, apply the underpayment remained unpaid. following rules. The interest rates are established twice per year. If an Any tax withheld for Flint, any credit for tax paid to underpayment remained unpaid for more than one rate another city and any tax paid on your behalf by a period, the penalty on that underpayment will be figured partnership should be included. You are considered to using more than one rate period. have paid ¼ of these amounts on each payment date Use lines 24, 27 and 30 to figure the number of days the unless you can show otherwise. For example, if you had underpayment remained unpaid. Use lines 26, 29 and 32 income tax withheld from your wages of $1,000 during to figure the actual interest amount by applying the daily the year for Flint, list $250 as paid on 6/30/13, 9/30/13 interest rate listed for each period on lines 25, 28 and and 1/31/14 in the applicable table. Do not list the 31. withholding applicable to the first payment due date (4/30/13). Your payments are applied to any underpayment balance on an earlier installment. It does not matter if For Table 3, any balance due of income tax that you pay you designate a payment for a later period. For example, with your tax return is considered a payment for this you had an underpayment for the April 30 installment of purpose and should be listed. Use the date you file your $200. The June 30 installment required a payment of return or 4/30/14, whichever is earlier, as the payment $500. On July 1, you made a payment of $500 to cover date. the June 30 installment. However, $200 of this payment Total days in rate period. If an underpayment remained is applied to the April 30, installment. The interest due unpaid for an entire rate period, use the chart below to for the April 30 installment is figured to July 1 (62 days). determine the number of days to enter in each column. The amount applied to the June 30 installment is $300. The chart is organized in the same format as Form F- 2210, Part III, Section B. List your 2020 tax payments made after 4/30/2020. Before figuring the interest in Section B, it will be helpful to list the payments you made after April 30, 2020, as shown in the tables below. Page 2 of 4 |
2020 INSTRUCTIONS FOR FORM F-2210, UNDERPAYMENT OF ESTIMATED TAX Chart of Total Days 1. No payments are listed in Table 1. On line 24, Rate Period (a) (b) (c) (d) enter “61.” This is the total number of days in the 1 (Line 24) 61 – – – period (see total days in rate period on page 3). 2 (Line 27) 184 184 92 – Compute the interest for the period and enter the 3 (Line 30) 89 89 89 89 amount on line 26. You will need to figure the interest for the next interest rate period. See Interest For example, if you have an underpayment on line 22, Rate Period 2 on page 4. column (a), but show no payments in Table 1, you would 2. The first (or only) payment listed in Table 1 was enter 61 on line 24, column (a). enough to reduce the underpayment to zero. Compute the interest due for the number of days The following line by line instructions apply only to from the due date to the payment. There are no column (a) of Section B. If there is an underpayment further computations to make for column (a). Figure shown in column (b), (c) or (d) on Line 22, complete the interest for any other underpayments shown in lines 24 through 33 for those columns in a similar line 23, columns (b) through (d). manner. 3. The payment listed in Table 1 did not reduce the underpayment to zero, and no other payments Interest Rate Period 1 are listed. Make one or more computations for Line 24 column (a) on lines 24 and 26. The second Enter on line 24, column (a), the number of computation is to figure the interest on the days from 4/30/2020 to the date of the first underpayment balance; that is, the portion of the payment listed in 1.Table If no payments are made underpayment that remained unpaid for the entire enter “61.” period. In this case, you would enter another number Example 1. You had an underpayment of $500 on line 22 and your first payment shown in the table was made in the entry space for lines 24 and 26. As follows: on 5/15/2020 in the amount of $300. See Example 2 for a. On line 24, enter the number of days from the interest computation. payment date to the end of the interest rate period. Line 26 b. On line 26, make the computation and enter the Make the computation requested for line 26 and enter result. In this case, however, the the result. Note that the computation calls for the “underpayment” in the computation is the “underpayment on line 22.” The amount used as the remaining balance of the underpayment. “underpayment” depends on whether or not a payment is c. Add the results of the two computations together listed in Table 1. If a payment was made during the to get the total interest for the interest rate period, a separate computation for the number of days period. and the amount of underpayment before and after each payment must be made and added together to compute Example 4. Assume the same facts as in Examples 1 the total interest for the period. and 2. After applying the $300 payment, the underpayment balance is $200. Line 26, therefore, will If there is a payment listed in Table 1. On a separate contain the second entry of $1.42 ($200 x 61 x sheet of paper, apply the payment to the underpayment 0.0001164). Go to line 27 to figure the interest on the shown on line 22. After the payment, the underpayment for Interest Rate Period 2. “underpayment” for the computation is the remaining balance after the payment is applied underpayment. If 4. Additional payments are listed in Table 1 and the the payment is more than the underpayment, apply only first payment was not enough to reduce the an amount equal to the underpayment. underpayment to zero. On line 22 you may list the amounts and the payment dates that apply to the Example 2. Assume the same facts as in Example 1. underpayment for that installment period. Then Because you paid $300 toward the underpayment enter figure the interest for each amount listed on line 22. $0.52 on line 26, ($300 x 15 x 0.0001164). If an underpayment balance remains after applying Example 3. Your underpayment on line 22 was $500 all the payments, figure the interest on the balance and you paid $800 on 5/15/2020. Because your of the underpayment. payment was more than your underpayment, you Example 5. Your underpayment on line 22 column (a) would apply $500 to the underpayment. Enter $0.87 is $500 and you made two payments: $300 on on line 26 ($500 x 15 x 0.0001164). 5/15/2020 and $200 on 6/22/2020. On line 22, enter If there are no payments listed in Table 1. The $500 or enter each payment and date “underpayment” is the entire underpayment balance. separately, which will correspond with the two entries on lines 24 and 26 as explained below. Determine If You Need To Make Additional Computations for Column (a) Line 24 will show two entries in column (a) as follows: Whether you need to make additional computations “15” days (from 4/30 to 5/15) and “53” days (from 4/30 to depends on which of the following conditions apply: 6/22). Page 3 of 4 |
2020 INSTRUCTIONS FOR FORM F-2210, UNDERPAYMENT OF ESTIMATED TAX Line 26 will show two entries in column (a) as follows: additional month is added to the total of the months on $0.52 ($300 x 15 x 0.0001164) and $1.23 ($200 x 53 x the first day of the next month and each month thereafter 0.0001164). that the underpayment remains unpaid. Example 6. Your underpayment on line 22, column (a), Line 34 is $800 and you made two payments: $300 on Enter on line 34, column (a), the number of months 5/15/2020 and $300 on 6/22/2020. Lines 24 and 26 will from 4/30/2020 to the date of the first payment listed in each show three entries in column (a), one for each Tables 1, 2 or 3. If no payments are made enter payment and a third for the balance due of $200 ($800 “12.” Example 7. Use the same facts as in Example 6. Lines minus $600). Line 24 will show “15” days (from 4/30 to 5/15), “53” 34 will show three entries in column (a), and the total days (from 4/30 to 6/22) and “61” days (from 4/30 to number of months for each penalty computation is 1 6/30). (May), 2 (May and June) and 2 (May and June) respectively. Line 26 will show $0.52, $1.85 and $1.42, computed as follows: $800 x 15 x 0.0001164 (first payment), $500 x Line 36 53 x 0.0001164 (second payment) and $200 x 61 x Figure line 36 in the same manner as the interest was 0.0001164 (remaining underpayment balance). calculated, except use the new penalty rate of 1% per month listed on line 35. You will have a penalty Then figure the interest for Interest Rate Period 2 (lines computation for each payment listed in Tables 1, 2 and 3 27 and 29) on the remaining $200 balance. and for the remaining balance of the underpayment Interest Rate Period 2 at 4/30/2021. If an underpayment balance remains after applying the Example 8. Use the same facts as in Example 6. Line payments in Table 1, figure the interest attributable to 36 will each show three entries in column (a), $3.00 that balance on lines 27 and 29. Generally, use the ($300 x 1 month x .01), $6.00 ($300 x 2 months x .01) same steps as explained under the instructions for Rate and $4.00 ($200 x 2 months x 1) respectively. Period 1. But use the dates and interest rate shown on lines 27 and 28 and use only the payments listed in SCHEDULE A1 – ANNUALIZED INCOME Table 2. INSTALLMENT METHOD Line 27 If your income varied during the year because, for Enter on line 27, column (a), the number of days example, you operated your own business on a after 6/30/2020 to the date of the first payment listed seasonal basis, you may be able to lower or eliminate in 2.Table If no payments are listed in Table 2, enter “184.” the amount of one or more required installments by using the annualized income installment method. Use Line 29 Schedule A1 to figure the required installments to enter Figure line 29 in the same manner as explained for line on Form F-2210, Line 13. 26, except use the new interest rate listed in Line 28. If you use Schedule A1 for any payment due date, you Interest Rate Period 3 must use it for all payment due dates. When figuring the If an underpayment balance remains after applying any amount of each required installment, Schedule A1 payments in Tables 1 and 2, figure the interest automatically selects the smaller of the annualized attributable to that balance on lines 30 and 32. income installment or the regular installment. For Generally, use the same steps as explained under the installment periods two, three or four, the regular instructions for Rate Period 1. But use the dates and installment is increased by the amount saved from using interest rate shown on lines 30 and 31 and use only the the annualized income installment method in figuring any payments listed in Table 3. earlier installments. Line 30 To use the annualized income installment method, you Enter on line 30, column (a), the number of days must do all three of the following: after 12/31/2020 to the date of the first payment 1. Enter the amount from Schedule A1, line 17, in each listed in Table 3. If no payments are listed in Table 3, column of Form F-2210, line 13. enter “89.” Line 32 2. Check box 1b in Part I. Figure line 32 in the same manner as explained for line 3. Attach both Form F-2210 and Schedule A1 to your 26, except use the new interest rate listed on line 31. return. Annualized Income Installments Section C – Figure the Penalty Line 1 Chart of Total Months Figure your total income for the period minus any Rate Period (a) (b) (c) (d) allowable deductions for the period. 1 (Line 34) 12 10 7 3 All other lines The first day of a month that there is an underpayment Follow the instructions on each separate line. counts as the first month for penalty purposes. An Page 4 of 4 |
FORM F-2210 UNDERPAYMENT OF ESTIMATED TAX BY INDIVIDUALS Revised: 08/07/2013 NOTE: Form F-2210 is used to compute the interest and penalty for unpaid or underpaid estimated income tax payments. To pay the interest and penalty computed on this form, enter the total interest from line 33 on Form F-1040, line 25a, enter the total penalty from line 37 on Form F-1040, line 25b, enter the total interest and penalty from line 38 on Form F-1040, line 25c and remit the interest and penalty with your payment of tax due. Do not attach Form F-2210 unless one or more of the boxes in Part I apply. Interest and penalty will be assessed where required estimated payments are underpaid or not made. Part I Reasons for Filing If 1a, 1b, 1c or 1d below applies, you may be able to lower or eliminate the interest and penalty. You must check the boxes that apply and file Form F-2210 with your tax return Check all boxes that apply (If none apply, see the note above): 1a You request a waiver of penalty. In certain circumstances, the Income Tax Department will waive all or part of the penalty. See Waiver of Penalty in the instructions for Form F-2210. Interest due cannot be waived. 1b You use the annualized income installment method. If your income varied during the year, this method may reduce the amount of one or more of your required estimated tax installments. See instructions under Annualized Income Installment Method. 1c You had income tax withheld from wages and, for estimated tax purposes, you treat the tax withheld as paid on the dates it was actually withheld, instead of in equal amounts each quarter. 1d Your required annual payment (line 12 below) is based upon your 2018 tax and you filed or are filing a joint return for either 2018 or 2020 but not for both years. . Part II Required Annual Payment 2 Enter the tax due from Form F-1040, line 23b, for 2020 2 3 Flint income tax withheld from 2020 wages (Form F-1040, page 1, line 24a) 3 4 Residents enter 2020 tax credit for tax paid to another city (Form F-1040, page 1, line 24c) 4 5 Enter 2020 tax paid by a partnership plus, for residents only, tax credit for tax paid by a tax option corporation 5 6 Enter total of lines 3, 4 & 5 6 7 Subtract line 6 from line 2 (If $100 or less, stop here, do not complete or file this form; you do not owe interest or penalty for failing to make estimated tax payments 7 8 Enter 70% of line 2 8 9 Enter the amount of tax from your 2018 Flint return form (Form F-1040, Line 23b) 9 10 Subtract line 6 from line 9 (If $100 or less, stop here, do not complete or file this form; you do not owe interest or penalty for failing to make estimated tax payments 7 11 Enter 70% of line 9 11 12 Required 2020 estimated tax payment. Enter the smaller of line 8 or line 11 12 Part III Computation of Interest and Penalty Payment Due Dates Section A - Figure the Underpayment (a) (b) (c) (d) 04/30/2020 06/30/2020 09/30/2020 01/31/2021 13 Required installments: If Part I, box 1b, applies, enter amounts from Schedule A1, line 17; otherwise, enter 1/4 of line 12, in each column 13 14 Tax payments and credits. Enter 1/4 of the amount on line 6 for each period 14 15 Estimated tax paid each period 15 16 2018 credit forward to 2020 16 17 Amount from line 23 of previous column 17 18 Add lines 14, 15, 16 and 17 18 19 Enter the total of line 21 and line 22 of the previous column 19 20 Subtract line 19 from line 18. If zero or less enter -0- For column (a) only enter the amount from line 18 20 21 If amount on line 20 is zero, subtract line 18 from line 19 21 22 Underpayment: If line 13 is equal to or more than line 20, subtract line 20 from line 13; then go to line 17 of the next column; otherwise, go to line 23 22 23 Overpayment: If line 18 is more than line 13, subtract line 13 from line 18; then go to line 17 of next column 23 |
Section B - Figure the Interest (a) (b) (c) (d) May 1 - June 30, 2020 4/30/2020 24 Number of days from the date shown above line INTEREST 24 to the date the amount on line 22 was paid RATE or to June 30, 2020, whichever is earlier 24 PERIOD 25 Interest rate per day for period 25 0.0001164 1 26 Interest due for period, line 22 times line 24 times line 25 26 July 1 - December 31, 2020 6/30/2020 6/30/2020 9/30/2020 27 Number of days from the date shown above line INTEREST 27 to the date the amount on line 22 was paid or to December 31, RATE 2020, whichever is earlier 27 PERIOD 28 Interest rate per day for period 28 0.0001164 0.0001164 0.0001164 2 29 Interest due for period, line 22 times line 27 times line 28 29 January 1 - April 30, 2021 12/31/2020 12/31/2020 12/31/2020 1/31/2021 30 Number of days from the date shown above line INTEREST 30 to the date the amount on line 22 was paid RATE 2021, whichever is earlier 30 or April 30, PERIOD 31 Interest rate per day for period 31 0.0001164 0.0001164 0.0001164 0.0001164 3 32 Interest due for period, line 22 times line 30 times line 31 32 33 Interest for underpaid estimated tax (Add all amounts on lines 26, 29 and 32 in all columns) 33 Section C - Figure the Penalty (a) (b) (c) (d) 04/30/2020 06/30/2020 09/30/2020 01/31/2021 34 Number of months from month after the month shown above line 34 to the month the tax was paid or April 30, PENALTY 2021, whichever is earlier 34 PERIOD 35 Penalty rate per month 35 0.01 0.01 0.01 0.01 36 Penalty due for period, line 22 times line 34 times line 35 36 37 Penalty for underpaid estimated tax (Add all amounts on line 36 in all columns) 37 Section D - Total Interest and Penalty 38 Total interest and penalty for underpaid estimated tax. Add line 33 and line 37 (Enter the total here and enter the interest, penalty and total interest and penalty on Form F-1040, line 25a, b and c, respectively) 38 |
Schedule A1 Annualized Income Installment Method (a) (b) (c) (d) 01/01/2020 01/01/2020 01/01/2020 01/01/2020 03/31/2020 06/30/2020 09/30/2020 12/31/2020 1 Enter income for each period 1 2 Annualization amounts 2 4.00 2.00 1.33 1.00 3 Annualized income (Line 1 times line 2) 3 4 Enter exemptions amount from Form F-1040, line 21b 4 5 Subtract line 4 from line 3 5 6 Tax due (Line 5 times the tax rate) 6 7 70% of tax due 7 8 70% of prior year tax 8 9 Enter lesser of line 7 or line 8 (If zero or less enter -0-) 9 10 Applicable percentage 10 25% 50% 75% 100% 11 Multiply line 9 by line 10 11 CAUTION: Complete lines 12 through 17 of column (a) before going to the next column 12 Add all the amounts in all previous columns of line 17 12 13 Subtract line 12 from line 11 (If zero or less enter -0-) 13 14 Enter 1/4 of amount on line 12, page 1, of Form F-2210 in each column 14 15 Subtract line 17 of the previous column from line 16 of that column 15 16 Add lines 14 and 15 16 17 Enter the smaller of line 13 or line 16 here and on Form F-2210, line 13 17 |
F-4868 FLINT 2020 RET REX APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE AN INDIVIDUAL INCOME TAX RETURN Taxpayer Name: Social Security No: File on or Before: 4/30/2021, due date of 2020 return* Payment: $ Payment Method: • Make payment by check or money order payable to "City of Flint." DO NOT SEND CASH. • Write your Soc. Sec. No., daytime phone number and "2020 F-4868" on check or money order. • To pay by credit card or direct debit, see income tax website of the City of Flint. Address for Payment: City of Flint - Income Tax Department PO Box 529 Eaton Rapids, MI 48827-0529 Instructions: • An extension to file does not extend the due date to pay tax. Tax paid late will be assessed late fees. • Line 1: Enter the total tax liability you expect to report on your 2020 Form F-1040, page 1, line 23. • Line 2: Enter the total payments that you expect to report on your 2020 Form F-1040, page 2, line 4, not including the extension payment reported on line 3 of this form. • Filing date: The income tax ordinance limits an extension to SIX months from the original due date. Related Information: • Federal extension: Filing a federal extension (Form 4868) with the Internal Revenue Service does not grant an extension of time to file a Flint income tax return. • Persons living outside the United States: Where the Internal Revenue Code grants an automatic two- month extension to persons living outside the U.S., an automatic two-month extension will be granted. Payment: • An extension is automatically granted upon payment of the balance due (line 3); failure to pay the balance due invalidates the extension request; an extension filed without a payment will not be accepted. • Interest and penalty will be assessed on taxes paid late even if an extension of time to file is granted. • Penalty may be waived by the Income Tax Administrator if the tax paid by the original due date is not understated by more than 5% of tax or the taxpayer can show that the failure to pay on time was due to reasonable cause. * Due Date: • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. Taxpayer Records: Amount Paid: Check Number: Date Mailed: Revised: 04/23/2015 KEEP TOP PORTION FOR YOUR RECORDS. SEND BOTTOM PORTION WITH YOUR PAYMENT v DETACH HERE v F-4868 FLINT 2020 RET REX APPLICATION FOR AUTOMATIC EXTENSION OF TIME TO FILE AN INDIVIDUAL INCOME TAX RETURN Mail To: City of Flint - Income Tax Department PO Box 529 NACTP # Eaton Rapids, MI 48827-0529 EFIN # Revised: 04/23/2015 Taxpayer's first name, initial, last name Taxpayer's SSN If joint return spouse's first name, initial, last name If joint payment, spouse's SSN Present home address (Number and street) Apt. no. Payment voucher 2D barcode Address line 2 (P.O. Box address for mailing use only) City, town or post office State Zip code 1. Estimate of total tax liability for 2020 .00 Foreign country name, province/county, postal code 2. Total 2020 payments and credits .00 3. Balance due (Line 1 less line 2) .00 |
CITY OF FLINT INCOME TAX DEPARTMENT INSTRUCTIONS FOR FORM F-1040ES QUARTERLY ESTIMATED INCOME TAX PAYMENT VOUCHERS WHO MUST MAKE ESTIMATED INCOME TAX PAYMENTS A. Individuals and Unincorporated Businesses: Every resident or nonresident who expects taxable income from which Flint income tax will not be withheld must make estimated income tax payments. Payments are not required if the estimated tax is one hundred dollars ($100.00) or less. A husband and wife may make joint estimated income tax payments. B. Corporations: A corporation (including a Subchapter S corporation) subject to the tax on all or part of its net profits must make estimated income tax payments. Payments are not required from corporations if the estimated tax is two hundred fifty dollars ($250.00) or less. C. Partnerships: A partnership electing to pay the tax on behalf of its partners must make estimated income tax payments. Payments are not required if the estimated tax is one hundred dollars ($100.00) or less. If the partnership elects to pay the tax on behalf of the partners, a partner is not required to make estimated payments as an individual unless the partner has other income on which the income tax is expected to exceed one hundred dollars ($100.00). WHEN AND WHERE TO FILE A DECLARATION AND PAY ESTIMATED TAX A. Calendar Year Taxpayers: The first estimated payment must be made on or before April 30 of the tax year. B. Payment of Estimated Tax: The estimated tax may be paid in full with the first quarter payment or paid in four (4) equal quarterly installments. Calendar year quarterly payments are due on or before April 30, June 30, and September 30 of the tax year and January 31 of the next year. Fiscal year installments are due on or before the end of the fourth, sixth, ninth and thirteenth month after the beginning of the fiscal year. Remittances are to be made payable to: City of Flint. C. Where to Send Payments: The quarterly payments shall be mailed to: City of Flint - Estimated Payment PO Box 529 Eaton Rapids, MI 48827-00529 DO NOT USE OR PHOTOCOPY ANOTHER TAXPAYER’S FORMS. If you do, your payment could be applied to the wrong account. NOTE: Reminder notices will not be sent. Save this set of forms for use in making the remainder of this year’s quarterly estimated payments. Blank forms may be downloaded from the Flint under the Income Tax Department. The website address is: www.cityofflint.com/incometax/forms.asp. CALCULATION OF ESTIMATED INCOME TAX Calculate the estimated income tax due using the Estimated Income Tax Computation Worksheet below. Round computations to the nearest dollar. ESTIMATED INCOME TAX COMPUTATION WORKSHEET TAX YEAR _________ 1. TOTAL INCOME EXPECTED 1. 2. EXEMPTIONS (List the amount of the exemption for Flint) 2. 3. ESTIMATED TAXABLE INCOME (Line 1 less Line 2) 3. 4. ESTIMATED TAX 4. Nonresident individuals enter the tax at 0.75% of Line 3. All other taxpayers enter the tax at 1.5% of Line 3. 5. FLINT INCOME TAX TO BE WITHHELD 5. 6. OTHER CREDITS EXPECTED 6. 7. ESTIMATED TAX (Line 4 less Lines 5 and 6) 7. The annual return for the previous year may be used as the basis for computing your declaration of estimated tax for the current year. The same figures used for estimating your federal income tax, adjusted to exclude any income not taxable or deductions not allowed under the Uniform City Income Tax Ordinance (MCL 141.601 et seq.), may be used. CALCULATION OF THE ESTIMATED TAX PAYMENT DUE EACH QUARTER If you know the amount of quarterly estimated tax to be paid, write the amount in the estimated tax due box of Form -F 1040ES, for the quarter, round the payment to the nearest dollar. AMENDED DECLARATION If you find that your estimated tax is substantially increased or decreased as a result of a change in income or exemptions, you may amend your estimate at the time of making any quarterly payment with Form F-1040ES by adjusting the quarterly payment. |
LATE PAYMENT OR UNDERPAYMENT OF ESTIMATED INCOME TAX If you fail to make the required quarterly estimated tax payments, underpay or pay late, interest and penalty may be charged. The interest rate is 1 percent above the prime rate. The interest rate is adjusted on January 1 and July 1 each year. The penalty rate is 1 percent per month. INTEREST AND PENALTY If the total amount of tax withheld, tax credits and estimated tax paid is less than seventy percent (70%) of the tax due for the current or previous year, interest and penalty will be charged. Payment of estimated tax does not excuse the taxpayer from filing an annual income tax return even though the total tax liability has been paid. INCOME SUBJECT TO FLINT INCOME TAX A. Residents: All salaries, wages, bonuses, commissions and other compensation; net profits from business or profession; net rental income; capital gains less capital losses; interest and dividends; income from estates and trusts; and other income. B. Nonresidents: Salaries, wages, bonuses, commissions and other compensation for services rendered or work performed in Flint; net rental income from property located in Flint; net profits from a business, profession or other activity to the extent that it is from work done, services rendered or activity conducted in Flint; capital gains less capital losses from the sale of real or tangible personal property located in Flint. WITHHOLDING TAX AND OTHER TAX CREDITS A. Withholding Tax: You may subtract from your estimated income tax the amount of income tax expected to be withheld for Flint. B. Income Tax Paid by Partnership: If you are a member of a partnership which elects to and pay the tax on behalf of its partners, you may subtract from your estimate of Flint income tax, the amount of tax expected to be paid by the partnership on your distributive share of net profits. C. Income Tax Paid to Another Municipality: Residents of Flint who pay income tax to another municipality on income taxable in Flint may subtract from their estimate of income tax the amount of income tax expected to be paid to the other municipality. The credit is limited to the amount of tax assessable under the Flint Income Tax Ordinance on the same income of a nonresident. PAYMENT RECORD FOR TAX YEAR __________ (Keep this for your records.) PAYMENT DATE PAID CHECK NUMBER ESTIMATED TAX PAID FIRST QUARTER PAYMENT SECOND QUARTER PAYMENT THIRD QUARTER PAYMENT FOURTH QUARTER PAYMENT TOTAL ESTIMATED TAX PAYMENTS Make remittances payable to: City of Flint. Revised 09/02/2014 Mail estimated tax forms and payments to: City of Flint - Estimated Payment PO Box 529 Eaton Rapids, MI 48827-00529 |
F-1040ES FLINT 2021 EST 01Q ESTIMATED INCOME TAX PAYMENT VOUCHER FIRST QUARTER - PAYMENT DUE APRIL 30, 2021 Taxpayer Name: Social Security No: Due on or Before: 04/30/2021, for tax year 2021* Payment: $ Payment Method: • Make payment by check or money order payable to "City of Flint." Write your social security number, daytime phone number, and "2021 F-1040ES" on your payment. DO NOT SEND CASH. • To pay by direct debit to your bank account, use form F-1040ES-EFT. • To pay by credit card see income tax website of the City of Flint. Additional Information: The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax payments under his or her own social security number by listing their name and social security number as the taxpayer on this payment voucher. Address for Payment: City of Flint - Estimated Payment PO Box 529 Eaton Rapids, MI 48827-0529 * Due Date: • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. Taxpayer Records: Amount Paid: Check Number: Date Mailed: Revised: 04/23/2015 KEEP TOP PORTION FOR YOUR RECORDS. SEND BOTTOM PORTION WITH YOUR PAYMENT v DETACH HERE v F-1040ES FLINT 2021 EST 01Q FIRST QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER Revised: 04/23/2015 Mail To: City of Flint - Estimated Payment PO Box 529 NACTP # Eaton Rapids, MI 48827-0529 EFIN # ESTIMATED PAYMENT VOUCHER 1 Due Date: 04/30/2021 Taxpayer's first name, initial, last name Taxpayer's SSN If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN Present home address (Number and street) Apt. no. Payment voucher 2D barcode Address line 2 (P.O. Box address for mailing use only) City, town or post office State Zip code Foreign country name, province/county, postal code Amount of estimated tax you are paying by check or Round to nearest dollar money order .00 |
F-1040ES FLINT 2021 EST 02Q ESTIMATED INCOME TAX PAYMENT VOUCHER SECOND QUARTER - PAYMENT DUE JUNE 30, 2021 Taxpayer Name: Social Security No: Due on or Before: 06/30/2021, for tax year 2021* Payment: $ Payment Method: • Make payment by check or money order payable to "City of Flint." Write your social security number, daytime phone number, and "2021 F-1040ES" on your payment. DO NOT SEND CASH. • To pay by direct debit to your bank account, use form F-1040ES-EFT. • To pay by credit card see income tax website of the City of Flint. Additional Information: The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax payments under his or her own social security number by listing their name and social security number as the taxpayer on this payment voucher. Address for Payment: City of Flint - Estimated Payment PO Box 529 Eaton Rapids, MI 48827-0529 * Due Date: • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. Taxpayer Records: Amount Paid: Check Number: Date Mailed: Revised: 04/23/2015 KEEP TOP PORTION FOR YOUR RECORDS. SEND BOTTOM PORTION WITH YOUR PAYMENT v DETACH HERE v F-1040ES FLINT 2021 EST 02Q SECOND QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER Revised: 04/23/2015 Mail To: City of Flint - Estimated Payment PO Box 529 NACTP # Eaton Rapids, MI 48827-0529 EFIN # ESTIMATED PAYMENT VOUCHER 2 Due Date: 06/30/2021 Taxpayer's first name, initial, last name Taxpayer's SSN If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN Present home address (Number and street) Apt. no. Payment voucher 2D barcode Address line 2 (P.O. Box address for mailing use only) City, town or post office State Zip code Foreign country name, province/county, postal code Amount of estimated tax you are paying by check or Round to nearest dollar money order .00 |
F-1040ES FLINT 2021 EST 03Q ESTIMATED INCOME TAX PAYMENT VOUCHER THIRD QUARTER - PAYMENT DUE SEPTEMBER 30, 2021 Taxpayer Name: Social Security No: Due on or Before: 09/30/2021, for tax year 2021* Payment: $ Payment Method: • Make payment by check or money order payable to "City of Flint." Write your social security number, daytime phone number, and "2021 F-1040ES" on your payment. DO NOT SEND CASH. • To pay by direct debit to your bank account, use form F-1040ES-EFT. • To pay by credit card see income tax website of the City of Flint. Additional Information: The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax payments under his or her own social security number by listing their name and social security number as the taxpayer on this payment voucher. Address for Payment: City of Flint - Estimated Payment PO Box 529 Eaton Rapids, MI 48827-0529 * Due Date: • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. Taxpayer Records: Amount Paid: Check Number: Date Mailed: Revised: 04/23/2015 KEEP TOP PORTION FOR YOUR RECORDS. SEND BOTTOM PORTION WITH YOUR PAYMENT v DETACH HERE v F-1040ES FLINT 2021 EST 03Q THIRD QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER Revised: 04/23/2015 Mail To: City of Flint - Estimated Payment PO Box 529 NACTP # Eaton Rapids, MI 48827-0529 EFIN # ESTIMATED PAYMENT VOUCHER 3 Due Date: 09/30/2021 Taxpayer's first name, initial, last name Taxpayer's SSN If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN Present home address (Number and street) Apt. no. Payment voucher 2D barcode Address line 2 (P.O. Box address for mailing use only) City, town or post office State Zip code Foreign country name, province/county, postal code Amount of estimated tax you are paying by check or Round to nearest dollar money order .00 |
F-1040ES FLINT 2021 EST 04Q ESTIMATED INCOME TAX PAYMENT VOUCHER FOURTH QUARTER - PAYMENT DUE JANUARY 31, 2021 Taxpayer Name: Social Security No: Due on or Before: 01/31/2021, for tax year 2021* Payment: $ Payment Method: • Make payment by check or money order payable to "City of Flint." Write your social security number, daytime phone number, and "2021 F-1040ES" on your payment. DO NOT SEND CASH. • To pay by direct debit to your bank account, use form F-1040ES-EFT. • To pay by credit card see income tax website of the City of Flint. Additional Information: The spouse of a joint filing taxpayer may use this payment voucher to make estimated income tax payments under his or her own social security number by listing their name and social security number as the taxpayer on this payment voucher. Address for Payment: City of Flint Income Tax Dept Estimated Paymenrts PO Box 529 Eaton Rapids, MI 48827-0529 * Due Date: • If the due date falls on a Saturday, Sunday or holiday, the due date is the next business day. Taxpayer Records: Amount Paid: Check Number: Date Mailed: Revised: 04/23/2015 KEEP TOP PORTION FOR YOUR RECORDS. SEND BOTTOM PORTION WITH YOUR PAYMENT v DETACH HERE v F-1040ES FLINT 2021 EST 04Q FOURTH QUARTER ESTIMATED INCOME TAX PAYMENT VOUCHER Revised: 04/23/2015 Mail To: City of Flint - Estimated Payment PO Box 529 NACTP # Eaton Rapids, MI 48827-0529 EFIN # ESTIMATED PAYMENT VOUCHER 4 Due Date: 01/31/2021 Taxpayer's first name, initial, last name Taxpayer's SSN If joint estimated payment, spouse's first name, initial, last name If joint payment, spouse's SSN Present home address (Number and street) Apt. no. Payment voucher 2D barcode Address line 2 (P.O. Box address for mailing use only) City, town or post office State Zip code Foreign country name, province/county, postal code Amount of estimated tax you are paying by check or Round to nearest dollar money order .00 |