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City of Flint                                                202 2FLINT
Income Tax Department                          INDIVIDUAL INCOME TAX 
1101 S Saginaw St 
Flint,  Michigan 48502                     FORMS AND INSTRUCTIONS 
                                               For use by individual residents, 
Form  F-1040                               part-year residents and nonresidents 

                       ALL PERSONS HAVING FLINT TAXABLE INCOME IN 202 2                       MUST FILE A RETURN 
                                                       TAX RETURNS ARE DUE APRIL 30, 2023 

     MAILING           All Tax Returns:  Flint Income Tax Dept,  PO Box 529,  Eaton  Rapids,  Ml  48827-0529
     ADDRESSES 

     TAX RATES 
                       Resident: 1 % 
        AND            Nonresident: 0.5% 
EXEMPTIONS             Exemption value: $600 
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                       Tax due of one dollar ($1.00) or more must be paid with your return. NOTE:  If you are paying $100.00 or more with 
     PAYMENT      I    your 2022 return, you may need to make estimated income tax payments for 2023. See page 2 of instructions. 
     OF TAX DUE        Make check or money order payable to: CITY OF FLINT 
                       Mail tax due return and payment to:Flint Income Tax Department, PO Box 529, Eaton Rapids, Ml  48827-052 9
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        FILING    1    Flint accepts paper and electronically filed returns. Only preparers using city-approved software can file 
YOUR RETURN            electronic returns. Tax returns are due April 30, 2023. 

                       For assistance call (810) 766-7015 or find us online: www.cityofflint.com/finance/income-tax. 
CONTACT US             All forms and schedules are available on our website at www.cityofflint.com/finance/income-tax. 
                       Mail all tax correspondence to: City of Flint Income Tax Office, PO  Box  529,  Eaton  Rapids,  Ml  48827-0529. 

                       Failure to attach documentation or attaching incorrect or incomplete documentation 
                       will delay processing of the return or result in corrections being made to the return.

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2022 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

202 2FLINT INCOME TAX RETURN FORM CHANGES There COMPLETING YOUR RETURN
are no significant changes in the 2022 income tax forms. NAME, ADDRESS, SOCIAL SECURITY NUMBER
WHO MUST FILE A RETURN Always write your social security number(s) on the return. Your
If you had Flint taxable income greater than the total of your personal social security number must agree with the SSN on the Form(s) W-2
and dependency exemptions, you must file a tax return - even if you attached to your return.
did not file a federal tax return. See Exemptions Schedule for more Enter your name and, if a joint return, your spouse's name.
information on your allowable exemptions. You are required to file a If the taxpayer or spouse is deceased: attach a copy of federal Form
tax return and pay tax even if your employer did not withhold Flint 1310 or of the death certificate; mark (X) the box under the social
tax from your paycheck. You will be required to make estimated security numbers indicating the taxpayer and/or spouse is deceased;
income tax payments if you work for an employer not withholding if Form 1310 is attached, mark (X) box indicating the form is attached;
Flint tax from your 2022 wages. write "deceased" in the signature area on page 2; and enter the date
ESTIMATED TAX PAYMENTS of death in the box on the right side of the signature line.
When your total income tax is greater than the amount of tax withheld Enter your current residence (domicile) address on the present home
plus other credits by $100 or more, you may be required to make address line. If using a PO Box for mailing purposes, enter the PO
quarterly estimated tax payments. File Form F-1040ES (available on the Box number on address line 2. If using an in care of address that is
website) by April 30 of the tax year and pay at least one-fourth (¼) of not your legal residence (domicile), you must report your residence
the estimated tax. The remaining estimated tax is due in three equal (domicile) address in the Address Schedule on page 2.
payments on June 30 and September 30 of the tax year and January 31 RESIDENCY STATUS
of the following year. Adjust the remaining quarterly payments if your Indicate your residency status by marking (X) the proper box.
income increases or decreases during the year. Resident - a person whose domicile (principle residence) was in the
Failure to make required estimated tax payments or underpayment City of Flint all year. File as a resident if you were a resident the entire
of estimated tax will result in assessment of penalty and interest. year.
If you have made estimated tax payments and do not owe more tax for Nonresident - a person whose domicile (principle residence) was
the year, you still must file a tax return. outside the City of Flint all year. File as a nonresident if you were a
DUE DATE AND EXTENSIONS nonresident the entire year.
Returns are due on or before April 30, 2023. If a due date falls on a Part-Year Resident - a person who changed their domicile (primary
weekend or holiday, the due date becomes the next business day. residence) during the year from one inside Flint to one outside Flint or
The due date of the annual income tax return may be extended for a vice versa. If you were a resident for only part of 2022, use form
period not to exceed six months. To apply for an extension, file Form F- F-1040TC to calculate the tax and attach it to the F-1040.
4868, Application for Automatic Extension of Time to File an Individual Married with Different Residency Status. If you were married in
Income Tax Return. Applying for a federal extension does not satisfy the 2022 and had a different residency status from that of your
requirement for filing a Flint extension. Application for an extension must spouse, file separate returns or file a part-year resident return using
be made and the tentative tax due must be paid (MCL 141.664 ). Filing Form F-1040TC to compute the tax.
an extension with payment is not a substitute for making estimated tax FILING STATUS
payments. An extension does not extend the time for paying the tax Indicate filing status by marking (X) the proper box. If married filing
due. separately, enter spouse's Social Security number in the spouse's SSN
When an extension form is filed and the balance due is paid, it may be box and enter the spouse's full name in the filing status box.
assumed that the extension is automatically granted unless otherwise INCOME EXEMPT FROM CITY TAX
notified. Interest and penalty is charged on taxes paid late even if an Flint does not tax the following types of income:
extension of time to file is granted. Penalty may be waived by the 1 Social security, pensions and annuities (including disability
Income Tax Administrator if the tax paid by the original due date is not pensions), Individual Retirement Account (IRA) distributions received
understated by more than 5% of tax or the taxpayer is able to show that after reaching age 59½.
the failure to pay on time was due to reasonable cause.
2. Proceeds of insurance where the taxpayer paid policy premiums.
AMENDED RETURNS (Payments from a health and accident policy paid by an employer
File amended returns using the F-1040. Clearly mark AMENDED at the are taxed the same as under the Internal Revenue Code).
top of the return. If a change on your federal return affects Flint taxable 3. Welfare relief, unemployment compensation and supplemental
income, you must file an amended return within 90 days of the change unemployment benefits.
and pay the tax due. An adjustment must be made for tax paid or 4. Interest from obligations of the United States, the states or
refunds received from the original return. Write in the tax paid or refunds subordinate units of government of the states and gains or losses on
received to the left of the box on page 2, Payments and Credits the sales of obligations of the United States.
schedule, line 4; Include the tax paid and subtract refunds from the 5. Military pay of members of the armed forces of the United States,
original return when totaling amended return payments and credits. All including Reserve and National Guard pay.
schedules supporting the changes should accompany the filing. Every 6. Michigan Lottery prizes won on or before December 30, 1988.
change must be explained. Mail amended returns to: Flint Income Tax (Michigan lottery prizes won after December 30, 1988 are taxable.)
Dept, PO Box 529, Eaton Rapids, Ml 48827-0529. 7. Sub-chapter S corporation distributions.
CHARGES FOR LATE PAYMENTS 8. City, state and federal refunds.
All taxes remaining unpaid after the due date are subject interest at the ITEMS NOT DEDUCTIBLE ON THE FLINT RETURN
rate of 1 % above the adjusted prime rate on an annual basis and to Flint does not allow deductions for items such as taxes, interest,
penalty at a rate of 1 % per month, not to exceed a total penalty of 25% medical expenses, charitable contributions, casualty and theft losses,
of the tax. The minimum charge for interest and penalty is $2.00. etc. In addition, the following federal adjustments are not deductible on
DISCLAIMER the Flint return: student loan interest, Archer MSA deduction, self
These instructions are interpretations of the Flint Income Tax employed health insurance deduction, one-half or self employment tax,
Ordinance, MCLA 141.601 et seq. The City of Flint Ordinance will and penalty for early withdrawal of savings.
prevail in any disagreement between these instructions and the
Ordinance.

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2022 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

FORM F-1040, PAGE 1, INSTRUCTIONS Line 25 - Interest and Penalty for Failure to Make Estimated Tax
TOTAL INCOME AND TAX COMPUTATION Payments; Underpayment of Estimated tax; or Late Payment of Tax
Round all figures to the nearest dollar and report whole dollar amounts. Nonpayment or underpayment of estimated income tax and late payment of
tax is subject to interest and penalty. You may calculate the amounts and
Lines 1 -16, Columns A & B-Federal Data and Exclusions enter interest on line 25a, penalty on 25b, and the total interest and penalty
In column A enter data from federal return for each line. In column B enter on line 25c or the city may calculate and assess it. Calculate estimated tax
exclusions and adjustments to federal data. interest and penalty using Form F-2210.
NOTE: Schedules, attachments and other documentation that support tax
withheld, exclusions, adjustments or deductions must be provided. Failure TAX DUE OR REFUND
to attach or attaching incomplete supporting information will delay Line 26 -Tax Due and Payment of Tax
processing of your return or result in tax withheld, exclusions, adjustments If the tax on line 23b plus the interest and penalty on line 25c exceeds the
or deductions being disallowed. total Payments and Credits on line 24d, enter the difference, the tax due,
on line 26, otherwise leave blank. The tax due must be paid with the
Lines 1 -16, Column C-Figure Taxable Income return when filed. The due date for the return is April 30, 2023.
Subtract column B from column A and enter difference in column C.
Support figures with schedules. Pay by Check or Money Order. Make the check or money order payable
to the CITY OF FLINT, place the check or money order in front of page 1 of
Line 17 -Total Additions the tax form and mail the return with the payment to: Flint Income
Add lines 2 through 16. Tax Department, PO Box 529, Eaton Rapids, Ml 48827-0529. Do
Line 18-Total Income not send cash for your tax payment. The tax is due at the time of filing the
Add lines 1 through 16. return.
Line 19-Total Deductions Line 27 -Overpayment
Enter the total deductions from line 7 of Deductions Schedule, page 2. If the total payments and credits on line 24d exceed the tax on line 23b plus
Line 20- Total Income after Deductions the interest and penalty on line 25c, enter the difference, the overpayment,
Subtract line 19 from line 18. on line 27, otherwise leave blank. Use lines 28 through 31 to indicate what
Line 21 -Exemptions you want done with the overpayment. You must file the return even if there
Enter the total number of exemptions (page 2, Exemptions Schedule, line is no tax due, no overpayment or only a small overpayment.
1h) on line 21a, multiply line 21a by $600.00 and enter the product on line Line 28 -Donations
21b. You may donate your overpayment, or a part of it, to the Flint Indigent
Line 2 2 -Total Income Subject to Tax Water Fund (line 28a) Enter the amount of your donation on line 28a and
Subtract line 21 b from line 20. If result is less than zero, enter zero. enter the total on line 28d.
Line 23-Tax Line 29 -Credit Forward
Multiply line 22 by the appropriate tax rate to compute tax liability, and enter Enter on line 29 the amount of overpayment to credit to the next year.
it on line 23b. (The resident tax rate is 1%. The nonresident rate is 0.5%.) A Line 30 -Refund
part-year resident using Form F-1040TC to compute tax, must mark (X) line Enter on Line 30 the amount of the overpayment to be refunded.
23a and attach Form F-1040TC to your return. Please allow 45 DAYS before calling about a refund. You may choose
Line 24 -Payments and Credits to receive the refund as a paper check or a direct bank deposit.
Line 24a -Flint Tax Withheld by Employers. Refund Check. If you want your refund issued as a paper check, do not
The Flint tax withheld by each of your employers is to be reported on page complete line 31 and a check will be issued for the amount on line 30.
2 on the Excludible Wages and City Tax Withheld Schedule. Total Flint tax Direct Deposit Refund. To have your refund deposited directly into your
withheld, line 11 of this schedule, is reported on line 24a. The Form W-2 bank account, complete line 31. On line 31a, mark (X) the box "Refund
(Wage and Tax Statement) you received from each employer shows the tax (direct deposit)" and enter the bank routing number on line 31c; the bank
withheld in box 19 and the locality name in box 20. account number on line 31d; and the account type on line 31e.
You must attach a copy of each Form W-2 showing the amount of FORM F-1040, PAGE 2 INSTRUCTIONS
FLINT tax withheld and the locality name as Flint (or an equivalent EXEMPTIONS SCHEDULE
indicating the tax was withheld for Flint). Credit for Flint tax withheld will Complete the Exemptions Schedule to report and claim the number of
not be allowed without a supporting Form W-2. personal and dependency exemptions allowed. You may claim an
Line 24b -Other Tax Payments exemption even if someone else claims you as a dependent on their
Enter the total of the following: estimated tax paid, credit forward from past return.
tax year, tax paid with an extension, tax paid on your behalf by a Lines 1a -1c -You and Spouse
partnership and any credit for tax paid by a tax option corporation. Enter your date of birth and mark (X) the exemption boxes that apply to
A Flint resident reporting and paying income tax on flow through income you. If filing jointly, complete line 1 b for spouse. If you are age sixty-five or
from a tax option corporation (S corporation) may claim a credit for their older or you are blind, you get an additional exemption. Mark (X) the boxes
proportionate share of income tax paid by the tax option corporation to Flint that apply, and enter on line 1e the total number of exemption boxes
or another city. This credit may not exceed the amount of income tax that marked.
the corporation would pay if the income was taxable in Flint. Attach Lines 1d-Dependents
documentation of tax paid. Determine dependents using the same rules as on the federal return. If you
Line 24c -Tax Credit for Tax Paid to Another City (Residents only) cannot claim a dependent on the federal return, you cannot claim them on
Enter on line 24c the credit for income taxes paid to another city. If you had a Flint return. Enter the names of your dependent children that live with
income subject to tax in another city while you were a resident of Flint, you, then the names of other dependents and their relationship to you.
you may claim this credit. The credit IS NOT NECESSARILY the tax paid to Provide dependents' Social Security numbers and dates of birth. Enter
the other city. This credit must be based on income taxable by both cities, totals on 1f and 1g.
and the credit may not exceed the tax that a nonresident of Flint would pay Lines 1e -1h-Total Exemptions
on the same income. Base the credit on the amount actually paid to Add the amounts on 1 e, 1 f and 1 g; enter the total on line 1 h; and also enter
another city, not the amount withheld. You must attach a copy of the the total on page 1, line 21 a.
income tax return filed with the other city to receive this credit. EXCLUDED WAGES AND TAX WITHHELD SCHEDULE
Line 24d -Total Payments and Credits Complete columns A through F for each employer or other source of
Add lines 24a through 24c. Enter the total on line 24d. wages. In Column A enter T for taxpayer's of S for spouse's employer. In
column B enter the social security number from the employer's Form W-2,
box a. In column C enter the employer's ID number from the employer's
Form W-2, box b. If there are no excludible wages from an employer enter
a zero (0) in Column D otherwise enter the excluded wages as reported on
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2022 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

the Wages and Excludible Wages Schedule (Attachment 2). Complete Renaissance Zone deduction if they are delinquent for any Michigan or
columns E and F to report Flint income tax withheld by the employer or Flint taxes. A Flint income tax return must be filed to qualify and claim this
other source of wages. If no Flint tax was withheld, leave columns E and F deduction. Schedule RZ is available at www.cityofflint.com, under Income
blank. Tax Department.
The Wages and Excludible Wages Schedule (Attachment 2) must also be Line 7 - Total Deductions
completed. The total wages reported on The Wages and Excludible Wages Add lines 1 through 6. Enter the total on line 7 and on page 1, line 19.
Schedule must equal the wages reported on page 1, line 1, column A and ADDRESS SCHEDULE
the total excluded wages on this schedule must equal the amount in the Every taxpayer must complete the Address schedule. Start by listing the
Excluded Wages and Tax withheld Schedule column d, line 11. address used on last year's return. If this address is the same as listed
DEDUCTIONS SCHEDULE on page 1, write "Same." If no 2021 return was filed provide reason none
You may deduct amounts that directly relate to income that is taxable by was filed. Complete the schedule by listing the addresses of the other
Flint, prorating where necessary. Allowable deductions include the principal residences (domiciles) occupied during 2022. Mark whether
following line number items: the address was for the taxpayer (T), spouse (S) or both (B) and enter
the beginning and ending dates of residence at each.
Line 1 -Individual Retirement Account (IRA) Contributions
Contributions to an IRA are deductible to the same extent deductible under THIRD-PARTY DESIGNEE
the Internal Revenue Code. Attach page 1 of federal return and To authorize another person to discuss the tax return information with the
evidence of contribution, which includes, but is not limited to, one of the Income Tax Department, mark (X) the "Yes" box and enter the person's
following: a copy of receipt for IRA contribution, a copy of federal Form name, phone number and any five digits as their personal identification
5498, a copy of a cancelled check that clearly indicates it is for an IRA number (PIN). To designate the tax preparer, enter "Preparer."
contribution. ROTH IRA contributions are not deductible. SIGN THE RETURN
Line 2 - Self-Employed SEP, SIMPLE and Qualified Plans You must sign and date the return. If filing a joint return, both spouses must
Self-employed SEP, SIMPLE and qualified retirement plan deductions may sign and date the return. If someone else prepared the return, they must
be entered on page 2, Deductions schedule, line 2. sign it and provide their address and telephone number.
Line 3 -Employee Business Expenses
Employee business expenses are deductible only when incurred in the PART-YEAR RESIDENTS
performance of service for an employer and only to the extent not
reimbursed by the employer. Meal expenses are not subject to the If you had income taxable as a resident and as a nonresident during the
reductions and limitations of the Internal Revenue Code. Under the Flint year, you must file as a part-year resident. Part-year residents compute the
Income Tax Ordinance meals must be incurred while away from home amount of their tax on Schedule TC. Complete the form using the
overnight on business. instructions on the Schedule TC and the resident and nonresident
BUSINESS EXPENSES ARE LIMITED TO THE FOLLOWING: Instructions.
A. Expenses of transportation, but not to and from work. Income is allocated according to the residency status for each item of
B. Expenses of travel, meals and lodging while away from home income. Use the Wages and Excludible Wages Schedule (Attachment 2) to
overnight on business for an employer. report wages from all employers. If taxpayer or spouse worked both in and
C. Expenses incurred as an "outside salesperson" away from the outside of Flint for any employer when a nonresident during the year, use
employer's place of business. This does not include driver the Part-year Resident Wage allocation instructions for residents and
salesperson whose primary duty is service and delivery. nonresidents as a guide to allocate wages. Use the Excluded Wages and
D. Expenses reimbursed by employer from an expense account or other Tax Withheld Schedule on page 2 to report excluded wages and Flint tax
arrangement if included in gross earnings. withheld.
NOTE: Business expenses claimed on line 4 of federal Form 2106 are Schedule TC is available on the Flint website:
not allowed unless taxpayer qualifies as an outside salesperson. www.cityofflint.com/finance/income-tax,. Call (810) 766-7015 to have a
form mailed to you.
Complete the Employee Business Expense Deduction worksheet,
Form F-2106, to support the claimed Employee Business Expense Sch. TC, Line 20a - Losses transferred between columns C and D
deduction. If Schedule TC, line 20a, column C reports a resident loss and line 20a of
Line 4 - Moving Expenses column D reports income, or vice versa, an adjustment may be made to
Moving expenses for moving into the Flint area are deductible to the same offset the loss against income in the other residence status.
extent deductible under the Internal Revenue Code. Moving must be If line 20a, column C reports a resident loss, enter the amount of the loss
related to starting work in a new location. Attach a copy of Moving on line 20b, column C, as a positive amount and in column D as a negative
Expense Deduction Worksheet, Form F-3903, to support the claimed amount. This adjustment is limited to the amount of income in line 20a,
moving expense deduction. column D.
Line 5 - Alimony Paid If line 20a, column D reports a nonresident loss, enter the amount of the
Separate maintenance payments, alimony, and principal sums payable in loss on line 20b, column D as a positive amount and in column C enter
installments (to the extent includable in the spouse's or former spouse's one-half of the nonresident loss in column C as a negative amount. The
adjusted gross income under the federal Internal Revenue Code) and column D amount of this adjustment is limited to twice the amount of
deducted on the federal return are deductible. Child support is not income on line 20a, column C.
deductible. Attach a copy of federal return, page 1. If line 20c, column C or column D is a negative amount, it is the net
NOTE: The above deductions are limited to the amount claimed on operating loss allowed to be carried forward in its status as a resident or
your federal return, except meals. The deductions are limited by the nonresident. A resident loss is allowed to be claimed as a net operating
extent they apply to income taxable under the Flint Income Tax loss deduction against future income in either resident or nonresident
Ordinance. Part-year residents must allocate deductions the same status. A nonresident net operating loss is allowed to be claimed as a net
way they allocate income. operating loss deduction against future nonresident income, or against
Line 6 - Renaissance Zone future resident income at one-half of the amount of the nonresident net
The Renaissance Zone deduction may be claimed by: a qualified resident operating loss.
domiciled in a Renaissance Zone; an individual with income from rental real
estate located in a Renaissance Zone; and an individual proprietor or a RESIDENTS
partner in a partnership that has business activity within a Renaissance
Zone. Individuals who qualify for the deduction must attach Schedule RZ Line 1 - Wages, Salaries, Tips, Etc.
of F-1040 to their return to claim the deduction. Residents are not qualified The front page of the federal tax return must be attached to all
to claim the deduction until they have been domiciled in a Renaissance resident tax returns. All W-2 forms showing wages and Flint tax
Zone for 183 consecutive days. Individuals are not qualified to claim the withheld must be attached to page 1 of the return.
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2022 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Complete the Wages and Excludible Wages Schedule to report all wages Residents reporting capital gains or losses must attach a copy of federal
and excludible wages. The total wages from line 22 of this schedule should Schedule D.
equal the wages reported on Form F-1040, page 1, line 1, column A, Excluded capital gains must be explained by completing and attaching the
andthe wages reported on your federal tax return, Form 1040. Exclusions and Adjustments to Capital Gains or (Losses) schedule. Line 8
-Other Gains or (Losses)
A resident is taxed on ALL earnings, including salary, bonus, separation, Other gains or losses are taxable to the extent that they are taxable on the
and incentive payments, tips, commissions and other compensation for federal 1040. Other gains and losses realized while a resident are taxable
services rendered-no matter where earned. Example: Taxpayer lives in regardless of where the property is located, except the portion of the
the City of Flint but works in Lansing and receives a paycheck from the gain or loss on property purchased prior to the inception of the Flint
home office in New York City: 100% of this compensation is taxable. Income Tax Ordinance.
If your employer did not withhold Flint tax from your paycheck, you are still Deferred other gains from installment sales and like-kind exchanges are
required to file and pay tax on those wages at the resident tax rate. You will taxable in the year recognized on the federal income tax return. Deferred
also be required to make estimated tax payments if you employer does gains must be supported by attaching a copy of federal Form 6252
not withhold Flint tax for you in 202 .3 and/or Form 8824.
Report on line 1, column B, the total excluded wages. All nontaxable wages Residents reporting other gains and losses must attach a copy of federal
must be documented on the Wages and Excludible Wages Schedule and Form 4797.
listed by employer on the Excluded Wages and Tax Withheld Schedule on Flow through income or loss from an S corporation reported on federal
page 2. A resident's wages are generally not excludible. An example of Form 4797 of a resident is taxable. Attach copies of federal Schedule K-
excludible (nontaxable) resident wages is military pay. 1 (Form 11205).
Line 2 -Interest Use the Exclusions and Adjustments to Other Gains or (Losses) schedule
Interest is taxable the same as on the federal return except for interest on to compute exclusions and adjustments to other gains and losses reported
U.S. Bonds, Treasury Bills and notes which may be excluded. on your federal income tax return.
Report the amount of taxable interest income from federal 1040, on line 2, Line 9 -IRA Distributions
column A. In column A enter the IRA distributions reported on federal Form 1040 or
Report on line 2, column B, interest from U.S. Bonds and Treasury Bills Premature IRA distributions (Form 1099-R, box 7, distribution code 1) andi
and notes; document this excluded interest on the Excludible Interest IRA distributions made to a decedent's beneficiary other than the decedent's,
Income schedule. S corporation flow through interest income is taxable spouse (Form 1099-R, box 7, distribution code 4) are taxable.
unless from a federal government obligation.
Line 3 -Dividends Exclude in column B, IRA distributions qualifying as retirement benefits:
Dividends are taxable. Report on line 3, column A, the total amount of IRA distributions received after age 59½ or described by Section 72(t)
dividend income from the federal return. Report on line 3, column B, (2)(A)(iv) of the IRC and all other excludible IRA distributions. The
excludible dividends from U.S. Bonds, Treasury Bills and notes, and Exclusions and Adjustments to IRA Distributions schedule is used to
document on the Excludible Dividend Income schedule. S corporation flow document excluded IRA distributions.
through dividend income is taxable unless from a federal government The conversion of a traditional IRA to a ROTH IRA is taxable to a resident
obligation. (Form 1099-R, box 7, Distribution Code, G) unless the individual making
Line 4 -Taxable Refunds, Credits or Offsets the conversion is 59½ years old or older at the time of the conversion
NOT TAXABLE. Exclude all. No explanation needed. distribution.
Line 5 -Alimony Received Line 10-Taxable Pension Distributions
Alimony received is taxable. Report on line 5, columns A and C, the Enter on line 10, column A, pension and annuities reported on federal Form
amount of alimony received as reported on the federal return. 1040. Excluded pension and retirement benefits are reported on line 10,
Line 6 -Business Income column B and explained on the Exclusions and Adjustments to Pension
All self-employment income is taxable regardless of where the business is Distributions schedule.
located. Report on line 6, columns A and C, the total business income from Pension and retirement benefits from the following are not taxable:
the federal return. Attach a complete copy of federal Schedule C. 1. Pension plans that define eligibility for retirement and set contribution
Federal rules concerning passive losses are applicable to losses deducted and benefit amounts in advance;
on a Flint return. 2. Qualified retirement plans for the self-employed;
Line 7 -Capital Gain or (Loss) Benefits from any of the previous plans received on account of
The Uniform City Income Tax Ordinance follows the Internal Revenue Code disability or as a surviving spouse if the decedent qualified for the
regarding capital gains. All capital gains realized while a resident are exclusion at the time of death;
taxable regardless of where the property is located, with the following 3. Distributions from a 401(k) or 403(b) plan attributable to employer
exceptions: contributions or attributable to employee contributions to the extent they
1 Capital gains on sales of obligations of the United States and result in matching contributions by the employer;
subordinate units of government. 4. Benefits paid to an individual from a retirement annuity policy that has
2 The portion of the capital gain or loss on property purchased prior to the been annuitized and paid over the life of the individual.
inception of the Flint income tax ordinance that is attributed to the time Pension and retirement benefits from the following are taxable:
before inception ordinance. 1. Premature pension plan distributions (those received prior to qualifying
3 Capital loss carryovers that originated prior to the taxpayer becoming a for retirement);
resident of Flint are not deductible. 2. Amounts received from deferred compensation plans that let the
Capital losses are allowed to the same extent they are allowed under the employee set the amount to be put aside and do not set retirement age
Internal Revenue Code and limited to $3,000 per year. Unused net capital or requirements for years of service. These plans include, but are not
losses may be carried over to future tax years. The capital loss carryover limited to, plans under IRC Sections 401(k), 457 and 403(b):
for Flint may be different than the carryover for federal income tax • Amounts received before the recipient could retire under the plan
purposes. provisions, including amounts paid on separation, withdrawal or
discontinuance of the plan;
Deferred capital gain income from installment sales and like-kind • Amounts received as early retirement incentives, unless the incentives
exchanges are taxable in the same year reported on the taxpayer's federal were paid from a pension trust;
income tax return. 3. Benefits paid from a retirement annuity policy other than annuitized
Flow through income or loss from an S corporation reported on federal Sch. benefits paid over the life of the individual are taxable to the same extent
D is taxable. Attach copies of federal Sch. K-1 (Form 11205). taxable under the Internal Revenue Code.
Report taxable pension and retirement income on line 10, column C.
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2021 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Line 11 -Rental Real Estate, Royalties, S Corporations, Partner-ships, Do not use box 18 of W-2 form to report taxable wages or to allocate
Royalties, Estates, Trust, Etc. wages, use all wages reported on your federal return as the allocation
Except for royalty income upon which Michigan severance tax was paid, all basis. A separate wage allocation must be completed for each employer.
income reported on federal Schedule E is taxable. A resident's share of an Wages are normally allocated using the actual number of days or hours
S corporation's flow through income is taxable to the same extent and worked in and outside of Flint during the tax year for an employer. Vacation
on the same basis the income is taxable under the Internal Revenue Code. time, sick time and holidays are not included in total days worked in arriving
Report this income on line 11, column A, exclude royalty income upon at the wage allocation percentage. Vacation pay, holiday pay, sick pay,
which Michigan severance tax was paid in column B and report royalty bonuses, severance pay, etc. are taxable to same extent as normal
income taxable by Flint in column C. earnings.
Line 12-SubChapter S Corporation Distributions 100% Earned in Flint. All wages, salaries, tips, sick pay, bonuses,
Annual distributions of SubChapter earnings (dividends) are taxable the same deferred compensation, severance pay, and other compensation (Form W-
as the Federal, except margin interest is deducted on Schedule B. 2, boxes 1 and 8) is taxable to nonresidents who worked 100% of the time
in Flint.
Line 13-Farm Income or (Loss)
Profit or loss from the operation of a farm is taxable as reported on the Wage Allocation. Nonresidents who performed only part of their services
federal return regardless of where the farm is located. There are no for an employer in the Flint must allocate their wages. Use the Nonresident
exclusions. Attach a complete copy of federal Schedule F. and Part-Year Resident Wage Allocation section of the Wages and
Line 14 -Unemployment Compensation Excludible Wages Schedule.
NOT TAXABLE. Exclude all. No explanation needed. Wage Allocations on Commissions, Etc. A nonresident salesperson paid
Line 15 -Social Security Benefits on a commission basis or other results achieved should allocate wages
NOT TAXABLE. Exclude all. No explanation needed. based on commissions received or other results achieved attributable to
efforts expended in Flint. A nonresident insurance salesperson paid sales
Line 16-Other Income commissions and renewal commissions should allocate compensation on
Other income reported on the resident's federal return is taxable except for the following basis: Allocate commissions from life, health, accident and
income from recoveries related to federal itemized deductions from prior vehicle (auto) insurance based on the location (residence) of the
tax years. Report on this line a net operating loss carryover from the purchaser. Allocate commissions from group insurance based on the
previous tax year. Report exclusions and adjustments on p. 2, using the location of the group. Allocate commissions from fire and casualty
Exclusions and Adjustments to Other Income schedule. insurance based on the location of the risk insured.
Line 17-Reserved-Not used Line 2 -Interest
Line 18-Total Income Non-business interest income of a nonresident is not taxable. Exclude all
Add lines 1 through 16 of each column and enter amounts on line 18. non-business interest income. No explanation needed.
Line 19-Deductions Interest income that is business income from business activity in Flint is
Enter amount from Deductions schedule, page 2, line 7 taxable and must be reported. Attach a schedule showing source and
computation of taxable and nontaxable interest income.
NONRESIDENT
Line 3 -Dividends
NONRESIDENT INCOME SUBJECT TO TAX: NOT TAXABLE. Exclude all dividend income. No explanation needed.
Line 4 -Taxable Refunds, Credits or Offsets
1. Compensation for work done or services performed in Flint, which NOT TAXABLE. Exclude all. No explanation needed.
includes, but is not limited to, the following: salaries, wages, bonuses,
commissions, fees, tips, incentive payments, severance pay, vacation Line 5 -Alimony Received
pay and sick pay. NOT TAXABLE. Exclude all. No explanation needed.
2. Net profits from the operation of an unincorporated business, profession Line 6 -Profit or (Loss) from a Business, Etc.
or other activity attributable to business activity conducted in Flint, Profit or loss from the operation of a business or profession is taxable to
whether or not such business is located in Flint. This includes business the extent it results from work done, services rendered or other business
interest income from business activity in Flint. activities conducted in Flint. Report on page 1, line 6, column A, business
income reported taxable on your federal return.
3. Gains or losses from the sale or exchange of real or tangible personal The Exclusions and Adjustments to Business Income schedule is used to
property located in Flint.
4 Net profits from the rental of real or tangible personal property located in exclude business income. The total excluded business income from line 5
Flint of this schedule is also entered on page 1, line 6, column B. If a business
operates both in and outside of Flint, the taxable profit or loss is determined
5. Premature distributions from an Individual Retirement Account (IRA) using the three factor Business Allocation Formula.
where a deduction was claimed on a current or previous year's Flint Where no work is done, services rendered or other business activity is
income tax return. conducted in Flint, the profit or loss is entirely excluded. Complete the
6. Premature distributions from a pension plan attributable to work Exclusions and Adjustments to Business Income schedule to exclude profit
performed in Flint. or loss from the operation of a business.
7. Deferred compensation earned in Flint. A Flint net operating loss carryover from the previous tax year is reported
Line 1 -Wages, Salaries, Tips, Etc. on page 1, line 16, column C. See instructions for line 16.
All wages of a nonresident are to be reported on the Wages and Excludible Line 7 -Capital Gains or (Losses)
Wages Schedule. The total wages from line 15 of this schedule is the Capital gains or losses of a nonresident are included in taxable income to
amount reported on Form F-1040, page 1, line 1, column A. The total the extent the gains or losses are from property located in Flint. Capital
wages should be the same as the wages reported on your federal tax losses from property located in Flint are allowed to the same extent they
return (Form 1040). are allowed under the Internal Revenue Code. Unused capital losses may
be carried over to future tax years. The capital loss carryover for Flint may
All W-2 forms showing income earned in Flint and/or tax withheld for be different than the carryover for federal income tax purposes.
Flint must be attached to the return.
Deferred capital gain income from installment sales and like-kind exchange
Report on page 1, line 1, column B, the total excluded wages from Line 16 of property located in Flint are taxable in the year recognized on the
of the Wages, Excludible Wages and City Tax Withheld schedule. taxpayer's federal income tax return.
All excluded wages must be documented on the Wages and Excludible Flow through income or loss from an S corporation reported on a
Wages Schedule and listed, by employer, on the Excluded Wages and Tax nonresident's federal Schedule D is excluded on the Exclusions and
Withheld Schedule on Form F-1040, page 2. On the Wages and Excludible Adjustments to Capital Gains or (Losses) schedule Attach copies of
Wages schedule, line 7, list the address of the work station where you federal Schedule K-1 (Form 1120S).
performed the work for the employer and on line 19, enter the reason the
wages are excludible.
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2022 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Use the Exclusions and Adjustments to Capital Gains or (Losses) schedule business activity is conducted in Flint, the entire farm profit or loss is
to compute exclusions and adjustments to capital gains. NOTE: A common excluded, using the Exclusions and Adjustments to Farm Income schedule.
error on a nonresident return is failure to complete the Exclusions and Sales of crops at a produce stand or the farmer's market located in Flint is
Adjustments schedule to exclude the capital loss carryover reported on the business activity in Flint and subjects the farm to Flint income tax.
taxpayer's federal income tax return. Line 14-Unemployment Compensation
Line 8 -Other Gains or (Losses) NOT TAXABLE. Exclude all. No explanation needed.
A nonresident's other gains and losses are included in taxable income to Line 15 -Social Security Benefits
the extent the gains or losses are from property located in Flint. Deferred NOT TAXABLE. Exclude all. No explanation needed.
other gains and losses from installment sales and like-kind exchanges of
property located in Flint are taxable in the year recognized on the Line 16 -Other Income
taxpayer's federal income tax return. Deferred other gains must be Other income is taxable if it is from work performed or other activities
supported by attaching a copy of federal Form 6252 and/or Form 8824. conducted in Flint. Use the Exclusions and Adjustments to Other Income
schedule to document exclusions and adjustments. Report on this line a
Flow through income or loss from an S corporation reported on federal Flint-related net operating loss carryover from the previous tax year.
Form 4797 is excluded on the Exclusions and Adjustments to Other Gains
and (Losses) schedule. Attach copies of federal Schedule K-1 (Form Line 17 -Reserved -Not used
1120S). Line 18 -Total Income
Nonresidents reporting other gains and losses must attach a copy of Add lines 1 through 16 of each column and enter amounts on line 18.
federal Form 4797. Use the Exclusions and Adjustments to Other Gains Line 19 -Total Deductions
and Losses schedule to compute exclusions and adjustments to other Enter amount from Deductions schedule, page 2, line 7. A nonresident's
gains and losses reported on the federal income tax return. On line 4 of the deductions are limited by the extent they relate to income taxable under the
schedule enter the total excluded other gains or losses and also enter this Flint Income Tax Ordinance. Nonresidents must allocate deductions the
total on page 1, line 8, column B. same way related income is allocated. See Deductions schedule (page 2
Line 9 -IRA Distributions instructions) for a list of allowable deductions.
That portion of a premature IRA distribution that was deducted from Flint
taxable income in the current or a prior tax year (reported on Form 1099-R,
box 7, distribution code 1) are taxable to a nonresident. IRA distributions
received after age 59 ½ or described by Section 72(t)(2)(A)(iv) of the IRC
are not taxable.
Line 10-Taxable Pension Distributions
Premature pension plan distributions (those received by a nonresident prior
to qualifying for retirement) are taxable to the same extent the normal
wages from the employer are taxable.
A nonresident remaining employed by the particular employer in Flint may
not exclude amounts received from deferred compensation plans that let
the employee set the amount to be put aside and do not set retirement age
or requirements for years of service. These plans include, but are not
limited to, plans under Sections 401(k), 457 and 403(b) of the Internal
Revenue Code (IRC): Amounts received before the recipient could retire
under the plan provisions, including amounts paid on separation,
withdrawal or discontinuance of the plan. Amounts received as early
retirement incentives, unless the incentives were paid from a pension trust.
See Line 10 under "Residents" for additional information on nontaxable
pension and retirement benefits.
Excludible pension distributions are listed on the Exclusions and
Adjustments to Pension Income schedule. Enter the total excluded pension
distributions on the last line of the schedule and also enter the amount on
page 1, line 10, column B.
Line 11 - Rental Real Estate, Royalties, Partnerships, S Corporations,
Estates, Trusts, Etc.
All income reported on the federal Schedule E that comes from business
activity in Flint or property located in Flint is taxable to nonresidents. When
an estate or trust has taxable income in Flint, the estate or trust must file a
return and pay tax on distributions to nonresidents and on undistributed
taxable income.
The following income reported on federal Schedule E is excludable: income
from business activity or property outside Flint; S corporation flow through
income or loss reported on Schedule E; and income from estates and
trusts.
Explain all exclusions on the Exclusions and Adjustments to Income from
Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, Etc.
schedule. On line 6 of this schedule enter the total exclusions and
adjustments; enter also on page 1, line 11, column C.
Line 12-SubChapter S Corporation Distributions
This is not taxable to non-residents.
Line 13-Farm Income or (Loss)
A nonresident's profit or loss from a farm are included in Flint income to the
extent the profit or loss results from work done, services rendered or other
activities conducted in Flint. The portion of the profit or loss reported on the
Flint return is determined by use of the three factor Farm Allocation
Percentage formula. Where no work is done, services rendered or other

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