CityCity ofof FlintFlint                                                                                          202020172019FLINTFLINTFLINT 
IncomeIncome TaxTax DepartmentDepartment                                                 INDIVIDUALINDIVIDUALINCOMEINCOMETAXTAX 
1101 S Saginaw St 1101 S Saginaw St 
Flint,Flint, MichiganMichigan 4850248502                                            FORMSFORMSANDANDINSTRUCTIONSINSTRUCTIONS 
                                                                                         ForForuseusebybyindividualindividualresidents,residents,
FormForm F-1040F-1040                                                            part-yearpart-yearresidentsresidentsandandnonresidentsnonresidents

                                    ALLALLALLPERSONSPERSONSPERSONSHAVINGHAVINGHAVINGFLINTFLINTFLINTTAXABLETAXABLETAXABLEINCOMEINCOMEINCOMEINININ201720192020MUSTMUSTMUSTFILEFILEFILEAAARETURNRETURNRETURN
                                                                                    TAXTAXTAXRETURNSRETURNSRETURNSAREAREAREDUEDUEDUEAPRILAPRILAPRIL30,30,30,201820210

                                         Refund,Refund,creditcreditforwardforwardandand nonorefund/norefund/notaxtaxduedue returns: returns:  FlintFlintIncomeIncomeTaxTaxDept,Dept,POPOBoxBox1800,1800,Flint,Flint,MI MI 48501-180048501-1800 
             MAILINGMAILING              TaxTaxdueduereturns:returns:  FlintFlintIIncomencome  TaxTaxDepartment,Department,POPOB B oxox2055,2055,Flint Flint MI MI , ,    48501-205548501-2055 
         ADDRESSESADDRESSES              AmendedAmendedReturns:Returns:  FlintFlintIncomeIncomeTaxTaxDept,Dept,POPOBoxBox1800,1800,Flint,Flint,MI MI 48501-180048501-1800
                                         Prior-year returns: Prior-year returns: Flint Income Tax Dept, PO Box 1800, Flint, MI  48501-1800 Flint Income Tax Dept, PO Box 1800, Flint, MI  48501-1800 

         TAX RATES TAX RATES             Resident: 1% Resident: 1% 
              ANDAND                     Nonresident:Nonresident:0.5%0.5% 
EXEMPTIONS EXEMPTIONS                    Exemption value: $600 Exemption value: $600 

                                         TaxTaxduedueofofoneonedollardollar($1.00)($1.00)orormoremoremustmustbebepaidpaidwithwithyouryourreturn.return.                   NOTE:NOTE:IfIfyouyouarearepayingpaying$100.00$100.00orormoremorewithwith 
             PAYMENTPAYMENT              youryour20172020return,return,youyoumaymayneedneedtotomakemakeestimatedestimatedincomeincometaxtaxpaymentspaymentsforfor2018.2021.SeeSeepagepage22ofofinstructions.instructions.
         OFOFTAXTAXDUEDUE                MakeMakecheckcheckorormoneymoneyorderorderpayablepayableto:to:CITYCITYOFOFFLINTFLINT
                                         MailMailtaxtaxdueduereturnreturnandandpaymentpaymentto:to:FlintFlintIIncomencome    TaxTaxDepartment,Department,POPOBBoxox2055,2055,Flint Flint , ,MI MI 48501-205548501-2055

              FILINGFILING               FlintFlint acceptsaccepts paperpaper andand electronicallyelectronically filedfiled returns.returns. OnlyOnly preparerspreparers usingusing city-approvedcity-approved softwaresoftware cancan filefile 
YOURYOURRETURNRETURN                     electronicelectronicreturns.returns. TaxTaxreturnsreturnsareareduedueAprilApril30,30,2018.2021.

                                         ForFor assistanceassistance callcall (810)(810) 766-7015766-7015 oror findfind usus onlineonline:www.cityofflint.com/finance/income-tax.www.cityofflint.com/finance/income-tax.:
CONTACTCONTACTUSUS                       AllAll formsforms andand schedulesschedules areare availableavailable onon ourour websitewebsite atat www.cityofflint.com/finance/income-tax.www.cityofflint.com/finance/income-tax. 
                                         MailMail allall taxtax correspondencecorrespondence to:to: CityCity ofof FlintFlint IncomeIncome TaxTax Office,Office, 11011101 SS SaginawSaginaw St,St, FlintFlint,,MI MI 48502.48502. 

                                          Failure to attach documentation or attaching incorrect or incomplete documentation Failure to attach documentation or attaching incorrect or incomplete documentation 
                                          willwilldelaydelayprocessingprocessingofofthethereturnreturnororresultresultinincorrectionscorrectionsbeingbeingmademadetotothethereturn.return.

           2020 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

2020 FLINT INCOME TAX RETURN FORM CHANGES There                                    COMPLETING YOUR RETURN 
are no significant changes in the 2020 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 201 20200wages.                                                         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, 2020.2010 . If a due date falls on   Part-Year  Resident  – a  person  who  changed  their  domicile  (primary 
a 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 20202019,  use  form  F- 
period not to exceed six months. To apply for an extension, file Form 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           20182020 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 1800, Flint, MI  48501-1800.                                          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.

                                                                                 Page 2 of 7

                      2017 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS2020 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

FORM F-1040, PAGE 1, INSTRUCTIONS 2020 FLINT INCOME TAX RETURN FORM CHANGES There                                                                    COMPLETING YOUR RETURN Line  25 – Interest and Penalty for Failure to Make Estimated Tax 
TOTAL INCOME AND TAX COMPUTATION are no significant changes in the 2020 income tax forms.                                                            NAME, ADDRESS, SOCIAL SECURITY NUMBER 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 
WHO MUST FILE A RETURN                                                                                                                               •taxAlwaysis subjectwritetoyourinterestsocialandsecuritypenalty. Younumber(s)may calculateon thethereturn.amounts Yourand 
LinesIf you had1 – 16,FlintColumnstaxable incomeA & B –greaterFederalthanDatatheandtotalExclusionsof your personal                                    entersocialinterestsecurityonnumberline 25a,mustpenaltyagreeonwith25b,theandSSNtheontotaltheinterestForm(s)andW-2penalty 
InandcolumndependencyA enterexemptions,data from federalyou mustreturnfilefora taxeachreturnline.—Inevencolumnif youB enter                           onattachedline 25ctooryourthe cityreturn.may calculate and assess it. Calculate estimated tax 
exclusions and adjustments to federal data. did  not  file  a  federal  tax  return.  See  Exemptions  Schedule  for  more                           •interest and penalty using Form F-2210.  Enter your name and, if a joint return, your spouse’s name.
NOTE:informationSchedules,on yourattachmentsallowable exemptions.and other documentationYou are requiredthat supportto file atax                     • If the taxpayer or spouse is deceased: attach a copy of federal Form
withheld, exclusions, adjustments or deductions must be provided. Failure                                                                             TAX DUE OR REFUND 1310  or  of  the  death  certificate;  mark  (X)  the  box  under  the  social
to taxattach returnor andattaching pay tax evenincompleteif yoursupportingemployerinformationdid not withholdwill delayFlint                          Line 26 – Tax Due and Payment of Tax 
processingtax  from  your of yourpaycheck.return or  resultYou inwill taxbe withheld,required exclusions,to  make adjustmentsestimated                Ifsecuritythe tax onnumbersline 23bindicatingplus thetheinteresttaxpayerand penaltyand/or spouseon line 25cis deceased;exceeds the 
orincome deductionstax  payments being disallowed.if  you  work  for  an  employer  not  withholding                                                  totalif FormPayments1310 isandattached,Creditsmarkon line(X)24d,boxenterindicatingthe difference,the form istheattached;tax due, 
Flint tax from your 201 0wages.                                                                                                                       onwriteline“deceased”26, otherwisein theleavesignatureblank. Theareataxonduepagemust2; andbe paidenterwiththethedate
LinesESTIMATED1 - 16, ColumnTAX PAYMENTSC – Figure Taxable Income                                                                                     returnof deathwhenin thefiled.boxTheonduethedaterightforsidetheofreturnthe signatureis April 30,line.2018.2020.9.
SubtractWhen yourcolumntotal incomeB from columntax is greaterA andthanenter thedifference amount ofin taxcolumn withheldC.                          • Enter your           current residence (domicile) address on the present home
Support figures with schedules.                                                                                                                       Pay by Check or Money Order. address  line.  If  using  a  PO  Box  for  mailing  purposes,  enter  the  POMake the check or money order payable 
plus  other  credits  by  $100  or  more,  you  may  be  required  to  make                                                                           to the CITY OF FLINT, place the check or money order in front of page 1 of 
Linequarterly17 –estimatedTotal Additionstax payments. File Form F-1040ES (available on the                                                           the Boxtax numberform onand addressmail  the linereturn 2. If usingwith anthe in carepayment of addressto:  Flint thatncomeIis      Tax 
Addwebsite)linesby2 throughApril 3016. of    the tax year and pay at least one-fourth (¼) of                                                          Department,not  your  legal PO B residence ox2055, Flint  (domicile), MI   ,48501-2055. you  must Do report not your send residencecash  for 
Linethe  estimated 18 – Totaltax. IncomeThe  remaining  estimated  tax  is  due  in  three  equal                                                     your(domicile)tax payment.addressThein thetaxAddressis due atSchedulethe time ofonfilingpagethe2.return. 
Add lines 1 through 16. payments on June 30 and September 30 of the tax year and January 31                                                          RESIDENCY STATUS Line 27 – Overpayment 
Line 19 – Total Deductions of  the  following  year.  Adjust  the  remaining  quarterly  payments  if  your                                          Indicate your residency status by marking (X) the proper box.If the total payments and credits on line 24d exceed the tax on line 23b plus 
Enterincometheincreasestotal deductionsor decreasesfrom lineduring7 oftheDeductionsyear.        Schedule, page 2.                                    Resident the interest–anda  person penaltywhose on linedomicile 25c, enter(principle the difference,residence) the overpayment,was  in  the 
LineFailure20 –toTotalmakeIncomerequiredafterestimatedDeductionstax payments or underpayment                                                         Cityon lineof Flint27, otherwiseall year. Fileleaveas ablank.residentUseiflinesyou were28 througha resident31 totheindicateentirewhat 
Subtractof estimatedline 19taxfromwilllineresult 18. in assessment of penalty and interest.                                                          year.you want done with the overpayment. You must file the return even if there 
Line 21 – Exemptions If you have made estimated tax payments and do not owe more tax for                                                             Nonresident  – is no tax due, no overpayment or only a small overpayment. a  person  whose  domicile  (principle  residence)  was 
Enterthe year,theyoutotalstillnumbermustoffileexemptionsa tax return.(page 2, Exemptions Schedule, line                                              outside Line 28the – DonationsCity  of  Flint  all  year.  File  as  a  nonresident  if  you  were  a 
1h)DUEonDATEline 21a,ANDmultiplyEXTENSIONSline 21a by $600.00 and enter the product on line                                                          nonresidentYou may donatethe entireyouryear.overpayment, or a part of it,  to  the  Flint  Indigent 
21b.Returns  are  due  on  or  before  April  30,  2010                                    . If a due date falls on                                  Part-Year Water FundResident (line 28a)–Entera  person the amountwho  changed of your donationtheir  domicile on line(primary28a and 
Line 22 – Total Income Subject to Tax a weekend or holiday, the due date becomes the next business day.                                              residence) during the year enter the total on line 28d.  from one inside Flint to one outside Flint or 
SubtractThe due dateline 21bof thefromannualline 20.incomeIf resulttaxisreturnless thanmayzero,be extendedenter zero.  for a                         vice Lineversa. 29 – CreditIf  you Forwardwere  a  resident  for  only  part  of  2019,  use  form  F- 
Line 23 – Tax period not to exceed six months. To apply for an extension, file Form F-                                                               1040TC to calculate the tax and attach it to the F-1040. Enter on line 29 the amount of overpayment to credit to the next year. 
Multiply4868, Applicationline 22 byfortheAutomaticappropriateExtensiontax rateoftoTimecomputeto Filetaxanliability,Individualand enter               Married Line 30 –with RefundDifferent  Residency  Status.                               If  you  were  married  in 
itIncomeon lineTax23b.Return.(The residentApplyingtaxforratea federalis 1%.extensionThe nonresidentdoes notratesatisfyis 0.5%.)the            A      2018Enterand on Linehad 30a thedifferent amountresidency of the overpaymentstatus  from tothat be refunded.of  your 
part-yearrequirementresidentfor filingusinga FlintFormextension.F-1040TCApplicationto computefortax,an extensionmust markmust(X) line                spouse, Please allowfile  separate 45 DAYSreturns beforeor callingfile  a aboutpart-year a refund.resident Youreturn mayusingchoose 
23a and attach Form F-1040TC to your return. be made and the tentative tax due must be paid (MCL 141.664). Filing                                    Form F-1040TC to compute the tax.to receive the refund as a paper check or a direct bank deposit.
Linean extension24 – Paymentswith paymentand Creditsis not a substitute for making estimated tax                                                     FILINGRefundSTATUSCheck.      If you want your refund issued as a paper check, do not 
Linepayments.24a – AnFlintextensionTax WithhelddoesbynotEmployers.extend the time for paying the tax                                                 Indicate completefiling line 31status and aby checkmarking will be(X) issuedthe  proper for the amountbox.  If  married on line 30.filing 
due.
The Flint tax withheld by each of your employers is to be reported on page                                                                           separately,Direct DepositenterRefund.spouse’s ToSocialhaveSecurityyour refundnumberdepositedin the spouse’sdirectly intoSSNyour 
2Whenon theanExcludibleextensionWagesform isandfiledCityandTaxthe balanceWithhelddueSchedule.is paid,Totalit mayFlintbe                 tax          boxbank andaccount, enter thecomplete spouse’sline full name31.  Oninlinethe filing31a,statusmark (X)box.the box “Refund 
withheld,assumed linethat 11the of thisextension schedule,is  automatically is reported ongranted line 24a.unless The FormotherwiseW-2               INCOME(direct deposit)”EXEMPTandFROMenterCITYthe bankTAXrouting number on line 31c; the bank 
(Wagenotified. andInterest Tax Statement)and penalty youis receivedcharged fromon eachtaxes employerpaid  late showseven theif taxan                 Flintaccountdoesnumbernot taxonthelinefollowing31d; andtypestheofaccountincome: type on line 31e. 
extension  of  time  to  file  is  granted.  Penalty  may  be  waived  by  the                                                                       1  Social  security,  pensions  and  annuities  (including  disability 
withheld in box 19 and the locality name in box 20. Income Tax Administrator if the tax paid by the original due date is not                          FORM F-1040, PAGE 2 INSTRUCTIONS pensions), Individual Retirement Account (IRA) distributions received 
You understatedmust  attach by morea thancopy 5%of ofeach tax orForm the taxpayerW-2  showing is able tothe showamount that                       of  EXEMPTIONSafter reachingSCHEDULEage 59½. 
FLINTthe failuretaxtowithheldpay on timeand thewaslocalitydue to reasonablename as Flintcause.(or an  equivalent                                     2.CompleteProceeds theof Exemptionsinsurance Schedulewhere  the totaxpayer report andpaid claim policy the  number premiums.of 
indicating the tax was withheld for Flint). Credit for Flint tax withheld will                                                                        personal  and  dependency exemptions allowed. (Payments  from  a  health  and  accident  policy  paid  by  an  employerYou may claim an 
notAMENDEDbe allowedRETURNSwithout a supporting Form W-2.                                                                                             exemption even if someone else claims you as a dependent on their 
Line 24b – Other Tax Payments File amended returns using the F-1040. Clearly mark                    AMENDED at the                                   return.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
Enterincome,theyoutotalmustof thefilefollowing:an amendedestimatedreturntaxwithinpaid,90creditdays offorwardthe changefrom past                       Linesunemployment1a - 1c – Youbenefits.and Spouse
tax and year, pay  the tax tax paid due. with An an adjustment extension, must tax  paid be  made on  your for behalf tax  paid by ora               4.Enter Interest your from date obligations of  birth  and of  the mark United (X)  the States, exemptionthe  states boxesorthat apply to 
partnershiprefunds receivedand anyfromcreditthe originalfor tax paidreturn.byWritea tax optionin the taxcorporation.paid or refunds                   you.subordinateIf filing jointly,unitscompleteof governmentline 1bofforthespouse.statesIfandyougainsare ageor lossessixty-fiveon  or 
A received Flint residentto  the reportingleft  of  the andbox payingon incomepage  2, taxPayments on flow throughand  Creditsincome                  oldertheorsalesyouofareobligationsblind, youofgettheanUnitedadditionalStates.exemption. Mark (X) the boxes 
from schedule, a  tax line option 4;  Include corporation the  tax (S  corporation)paid  and  subtract may claimrefunds a creditfrom forthetheir     5.that Military apply, pay and of enter members on lineof 1ethe thearmed total numberforces ofof exemptionthe  United boxesStates,
proportionateoriginal returnsharewhenoftotalingincomeamendedtax paidreturnby thepaymentstax optionandcorporationcredits. Allto Flint                  marked.including Reserve and National Guard pay.
orschedulesanothersupportingcity. This creditthe  changesmay not exceedshould accompanythe amounttheof incomefiling. Everytax that                   6.LinesMichigan 1d – DependentsLottery  prizes  won  on  or  before  December  30,  1988.
thechangecorporationmust bewouldexplained.pay ifMailthe incomeamendedwasreturnstaxableto:inFlintFlint.IncomeAttachTax                                 Determine(Michigandependentslottery prizesusingwontheaftersameDecemberrules as30,on1988the federalare taxable.)return. If you 
documentation of tax paid. Dept, PO Box 1800, Flint, MI  48501-1800.                                                                                 7. Sub-chapter S corporation distributions.cannot claim a dependent on the federal return, you cannot claim them on 
Line 24c – Tax Credit for Tax Paid to Another City (Residents only)                                                                                  8. City, state and federal refunds.a  Flint  return.  Enter  the  names  of  your  dependent  children  that  live  with 
EnterCHARGESon lineFOR24cLATEthe creditPAYMENTSfor income taxes paid to another city. If you had                                                      you,  then  the  names  of  other  dependents  and  their  relationship  to  you. 
income subject to tax in another city while you were a All taxes remaining unpaid after the due date are subject interest at the resident of Flint,  ITEMS NOT DEDUCTIBLE ON THE FLINT RETURNProvide  dependents’ Social Security  numbers and dates of birth. Enter 
yourate mayof  1% claimabove this credit.the  adjusted The creditprime IS NOTrate NECESSARILYon  an  annual thebasis taxand paid toto                Flint totalsdoeson 1fnotand  allow 1g.    deductions  for  items  such  as  taxes,  interest, 
thepenaltyotheratcity.a rateThisofcredit1% permustmonth,be basednot toonexceedincomea totaltaxablepenaltyby bothof 25%cities,                        medical Lines 1eexpenses, - 1h – Totalcharitable Exemptionscontributions,  casualty  and  theft  losses, 
andof thethetax.creditThemayminimumnot exceedchargethefortaxinterestthat aandnonresidentpenalty isof$2.00.Flint would pay                            etc.AddIntheaddition,amountstheonfollowing1e, 1f andfederal1g; enteradjustmentsthe totalareonnotlinedeductible1h; and alsoonenter 
onDISCLAIMERthe same income. Base the credit on the amount  actually  paid  to                                                                       the theFlint total onreturn: pagestudent 1, line 21a.loan  interest,  Archer  MSA  deduction,  self-
another These  instructions city,  not  the are amount interpretations withheld.of You the mustFlint attachIncome a copyTax     of the               employedEXCLUDEDhealthWAGESinsuranceANDdeduction,TAX WITHHELDone-halfSCHEDULEor self employment tax, 
income tax return filed with the other city to receive this credit.Ordinance,  MCLA  141.601  et  seq.  The  City  of  Flint  Ordinance  will        and penalty for early withdrawal of savings. Complete columns A through F for each employer  or  other  source  of 
Line 24d – Total Payments and Creditsprevail  in  any  disagreement  between  these  instructions  and  the                                           wages. In Column A enter T for taxpayer’s of S for spouse’s employer. In 
AddOrdinance.lines 24a through 24c. Enter the total on line 24d.                                                                                      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 

                                                                                                                                        Page 3 of 7
                                                                                                                                     Page 2 of 7

                        2017 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS2020 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

the 2020WagesFLINTandINCOMEExcludibleTAXWagesRETURNScheduleFORM CHANGES(AttachmentThere2). Complete                                              COMPLETINGRenaissance  Zone YOURdeduction RETURNif  they  are  delinquent  for any Michigan or 
columns are no significantE  and  F changesto reportinFlintthe 2020incomeincometax withheldtax forms.by the employer or                          NAME,Flint taxes.ADDRESS,A Flint incomeSOCIALtaxSECURITYreturn mustNUMBERbe 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.WHO MUST FILE A RETURN                                                                                                                     •Tax Department. Always write your social security number(s) on the return. Your
TheIf youWageshad FlintandtaxableExcludibleincomeWagesgreaterSchedulethan the(Attachmenttotal of your2)personalmust also be                       Linesocial7 –securityTotal Deductionsnumber must agree with the SSN on the Form(s) W-2
completed.and dependencyThe totalexemptions,wages reportedyou mustonfileTheaWagestax returnand—Excludibleeven if youWages                         Addattachedlines 1tothroughyour return.6. Enter the total on line 7 and on page 1, line 19. 
did  not  file  a  federal  tax  return.  See  Exemptions  Schedule  for  more                                                                   • Enter your name and, if a joint return, your spouse’s name.
Scheduleinformationmuston yourequalallowablethe wagesexemptions.reported onYoupageare1, linerequired1, columnto fileAaand                        •ADDRESSIf the taxpayerSCHEDULEor spouse is deceased: attach a copy of federal Form
the tax returntotal  excluded and paywages tax evenonifthisyourscheduleemployermustdidequalnot withholdthe amountFlintin the                      Every1310 taxpayeror  of  the mustdeath completecertificate; the Addressmark  (X) schedule.the  box Startunder by listingthe  socialthe 
Excludedtax  from Wagesyour  paycheck.and Tax withheld  You  will Schedulebe  required columnto d,make line 11.estimated                          addresssecurityusednumberson lastindicatingyear’s return.the taxpayerIf this addressand/or spouseis the sameis deceased;as listed 
DEDUCTIONSincome  tax  payments SCHEDULEif  you  work  for  an  employer  not  withholding                                                        onif Formpage 1,1310writeis“Same.”attached,Ifmarkno 201620192017(X)returnbox indicatingwas filedtheprovideform isreasonattached;none 
YouFlintmaytax fromdeductyouramounts201 0wages.that directly relate to income that is taxable by                                                  waswritefiled.“deceased”Completeinthetheschedulesignaturebyarealistingon pagethe addresses2; and enterof thetheotherdate
Flint,  prorating  where  necessary.  Allowable  deductions  include  the                                                                         principalof deathresidencesin the box on(domiciles)the rightoccupiedside of theduringsignature2017.line.20202019.2018.Mark whether 
followingESTIMATEDline numberTAX PAYMENTSitems:                                                                                                  •the Enteraddress your currentwas for residencethe taxpayer (domicile)(T),  spouse address(S)onorthebothpresent(B) and homeenter 
Line 1 – Individual Retirement Account (IRA) ContributionsWhen your total income tax is greater than the amount of tax withheld                   the beginning and ending dates of residence at each. 
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
Contributionsquarterly estimatedto an IRAtax payments.are deductibleFiletoFormtheF-1040ESsame extent(availabledeductibleonunderthe                THIRD-PARTYBox number onDESIGNEEaddress line 2. If using an in care of address that is
the website)Internal by AprilRevenue 30 of theCode.tax yearAttachand paypageat1leastof federalone-fourthreturn(¼) ofand                           Tonot authorizeyour  legal anotherresidence person(domicile), to discuss theyou taxmust returnreport informationyour  residencewith the 
evidencethe  estimated of contribution,tax.  The  remaining  which includes,estimated but istax notis limiteddue  in to,three one ofequalthe      Income (domicile)Tax addressDepartment, in the Addressmark  (X) Schedulethe  “Yes” on pagebox  and 2.         enter  the  person’s 
following: payments ona  copy June 30of andreceipt Septemberfor  IRA 30contribution, of the tax yeara andcopy Januaryof  federal 31      Form    RESIDENCYname,  phone STATUSnumber  and  any  five  digits  as their personal identification 
5498,of  the afollowing copy of ayear. cancelledAdjust check the that remaining clearly quarterly indicates payments it  is  for  an if  yourIRA Indicatenumberyour(PIN).residencyTo designatestatusthebytaxmarkingpreparer,(X) theenterproper“Preparer.”box.
contribution.income increasesROTHorIRAdecreasescontributionsduringarethenotyear. deductible.                                                     Resident SIGN THE–RETURNa  person  whose  domicile  (principle  residence)  was  in  the 
Line 2 – Self-Employed SEP, SIMPLE and Qualified Plans 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 You must sign and date the return. If filing a joint return, both spouses must 
Self-employedof estimated taxSEP,willSIMPLEresult inandassessmentqualified retirementof penaltyplananddeductionsinterest.may                     year.sign and date the return. If someone else prepared the return, they must 
be entered on page 2, Deductions schedule, line 2.If you have made estimated tax payments and do not owe more tax for                            Nonresident  – sign it and provide their address and telephone number. a  person  whose  domicile  (principle  residence)  was 
Linethe year,3 – Employeeyou still mustBusinessfile a taxExpensesreturn.                                                                         outside  the  City  of  Flint  all  year.  File  as  a  nonresident  if  you  were  a 
Employee business expenses are deductible  only  when  incurred  in  the                                                                         nonresident the entire year. PART-YEAR RESIDENTS 
performance DUE DATE ANDof  service EXTENSIONSfor an employer and only to the extent not 
reimbursed Returns  are by due the on employer. or  before Meal April expenses30,  2010   .areIf anotduesubjectdate fallsto theon                Part-Year If you had incomeResident taxable– a  person as a residentwho  changed and as a nonresidenttheir  domicile during(primarythe 
reductions a weekend orand holiday,limitations the dueof datethe  InternalbecomesRevenuethe nextCode.businessUnderday.the Flint                  residence)year, you mustduringfiletheasyeara part-yearfrom oneresident.inside FlintPart-yearto oneresidentsoutside Flintcomputeor        the 
Income The dueTax dateOrdinance of the annualmeals incomemust taxbe returnincurred may bewhile extendedaway forfrom a                 home       vice amount versa. of  their If  you tax were on a Schedule resident TC. for Complete only  part  of the 2019, form use using form theF- 
overnight on business. period not to exceed six months. To apply for an extension, file Form F-                                                  1040TC to calculate the tax and attach it to the F-1040. instructions on the Schedule TC and the resident and nonresident 
BUSINESS4868, ApplicationEXPENSESfor AutomaticARE LIMITEDExtensionTOofTHETimeFOLLOWING:to File an Individual                                     Married Instructions.with  Different  Residency  Status.                                     If  you  were  married  in 
IncomeA. ExpensesTax Return.of transportation,Applying for abutfederalnot toextensionand fromdoeswork.not satisfy the                            2018Incomeand ishad allocateda  different accordingresidency to the residencystatus  from statusthat forof each youritem  of 
requirement for filing a Flint extension. Application for an extension must B. Expenses  of  travel,  meals  and  lodging  while away from home  spouse,  file  separate  returns  or  file  a  part-year  resident  return  using income. Use the Wages and Excludible Wages Schedule (Attachment 2) to 
be madeovernightand theontentativebusinesstaxfordueanmustemployer.be paid (MCL 141.664). Filing                                                  FormreportF-1040TCwages fromto computeall employers.the tax.If taxpayer or spouse worked both in and 
an extension with payment is not a substitute for making estimated tax C. Expenses  incurred  as  an  “outside  salesperson”  away from the      FILING STATUS outside of Flint for any employer when a nonresident during the year, use 
payments.employer's An extensionplace ofdoesbusiness.not extendThis doesthenottimeinclude for payingdriver-the tax                               Indicate the  Part-year filing  status Resident by Wage marking allocation(X)  the instructionsproper  box. forIf residentsmarried andfiling 
due.    salesperson whose primary duty is service and delivery.                                                                                  separately, enter spouse’s Social Security number in the spouse’s SSN nonresidents as a guide to allocate wages. Use the Excluded Wages and 
When an extension form is filed and the balance due is paid, it may be D. Expenses reimbursed by employer from an expense account or other       box and enter the spouse’s full name in the filing status box.Tax Withheld Schedule on page 2 to report excluded wages and Flint tax 
assumed arrangementthat  the ifextension included inis grossautomatically earnings.granted  unless  otherwise                                    INCOMEwithheld.EXEMPT FROM CITY TAX
NOTE:notified. BusinessInterest  andexpensespenalty claimedis  charged on lineon 4taxes of federalpaid Formlate  even 2106if arean               FlintScheduledoes not taxTCthe followingis           availabletypes of income: on                the           Flint                website:
notextension allowedof unlesstime  to taxpayerfile  is  granted. qualifiesPenalty as an outsidemay  be salesperson.waived  by  the               1 www.cityofflint.com/finance/income-taxSocial  security,  pensions  and  annuities ,.  Call (including (810)  766-7015disabilityto have a 
CompleteIncome TaxtheAdministratorEmployee Businessif the tax paidExpenseby theDeduction original dueworksheet,date is not                        formpensions),mailed toIndividualyou.     Retirement Account (IRA) distributions received 
Form understatedF-2106, by moreto  supportthan 5%theofclaimedtax or theEmployeetaxpayer isBusinessable to showExpensethat                         Sch.afterTC,reachingLine 20aage– Losses59½.          transferred between columns C and D 
deduction.the failure to pay on time was due to reasonable cause.                                                                                2. Proceeds  of  insurance  where  the  taxpayer  paid  policy  premiums.If Schedule TC, line 20a, column C reports a resident loss and line 20a of 
LineAMENDED4 – MovingRETURNSExpenses                                                                                                              column (Payments D reportsfrom income,a  health or viceand versa,accident an adjustmentpolicy  paid mayby bean madeemployerto 
MovingFile amendedexpensesreturnsfor movingusing theintoF-1040. the FlintClearlyareamarkare deductibleAMENDEDto the at thesame                    offsetarethetaxedlosstheagainstsameincomeas underinthetheInternalother residenceRevenuestatus.Code).
extent top of thedeductible return. Ifunder a changetheonInternalyour federalRevenuereturnCode.affectsMovingFlintmusttaxablebe                   3.IfWelfare line 20a,relief, columnunemployment C reports a residentcompensation loss, enterand thesupplementalamount of the loss 
relatedincome,toyoustartingmustworkfile aninamendeda new location.return withinAttach90 daysaofcopytheof changeMoving                             onunemploymentline 20b, columnbenefits.C, as a positive amount and in column D as a negative 
Expenseand  pay Deductionthe  tax  due. Worksheet,An  adjustment Formmust F-3903,be tomade supportfor thetax claimedpaid  or                     4.amount. Interest Thisfrom adjustmentobligations is limitedof  the toUnited the amountStates, ofthe incomestates in lineor         20a, 
moving expense deduction.refunds received from the original return. Write in the tax paid or refunds                                              column D. subordinate units of government of the states and gains or losses on
Linereceived 5 – Alimonyto  the  left Paidof  the  box  on  page  2,  Payments  and  Credits                                                      If linethe20a,salescolumnof obligationsD reportsof thea nonresidentUnited States.loss, enter the amount of the 
Separateschedule, maintenanceline  4;  Include payments,the  tax alimony,paid  and andsubtract principalrefunds sums payablefrom  thein          5.loss Military on  line pay 20b, of  members column  D of as the a armed positive forces amount of  the and United in  column States,C  enter 
installmentsoriginal return(towhenthe extenttotalingincludable amendedin returnthe paymentsspouse's  or andformer credits.spouse’sAll             one-halfincludingof theReservenonresidentand Nationalloss inGuardcolumnpay.C as a negative amount. The 
adjustedschedulesgrosssupportingincomethe under changesthe federalshouldInternalaccompanyRevenue the filing.Code) Everyand                       6.columnMichigan D amountLottery ofprizes this adjustmentwon  on isor limitedbefore toDecember twice the amount 30,  1988.of 
deducted change muston bethe explained.federal  return Mail amendedare  deductible. returns to:Child Flintsupport Incomeis Taxnot                 income(Michiganon linelottery20a,prizescolumnwonC.     after December 30, 1988 are taxable.)
Dept, PO Box 1800, Flint, MI  48501-1800.                                                                                                        7. Sub-chapter S corporation distributions.
deductible. Attach a copy of federal return, page 1.                                                                                             8. City, state and federal refunds.If line 20c, column C or column D is a  negative  amount,  it  is  the  net 
NOTE:CHARGESTheFORaboveLATEdeductionsPAYMENTSare limited to the  amount  claimed  on                                                              operating loss allowed to be carried forward in its status as a resident or 
yourAll taxesfederalremainingreturn,unpaidexceptaftermeals.the dueThedatedeductionsare subjectareinterestlimitedatbythethe                       ITEMSnonresident. NOT DEDUCTIBLEA  resident  loss ONis THEallowed FLINTto RETURNbe  claimed  as  a  net  operating 
extentrate  of they1% applyabove tothe incomeadjusted taxableprime underrate theon Flint an  annual Income basis Taxand  to                      Flint loss doesdeductionnot  againstallow  deductions future incomefor initems eithersuch residentas  taxes, or nonresidentinterest, 
Ordinance. penalty at a ratePart-year of 1% perresidents month, notmustto exceedallocateadeductionstotal penaltytheof 25%same                    medical status. Aexpenses, nonresidentcharitable net operatingcontributions, loss is allowedcasualty to beand claimedtheft aslosses,a net 
way they allocate income. of the tax. The minimum charge for interest and penalty is $2.00.                                                      etc. In addition, the following federal adjustments are not deductible on operating  loss deduction against future nonresident income, or against 
LineDISCLAIMER6 – Renaissance Zone                                                                                                               the future Flint resident return: income student at loan one-half interest, of Archer the  amount MSA of deduction, the  nonresident self-   net 
TheThese Renaissanceinstructions Zoneare deductioninterpretations may beof claimedthe  Flint by:Income a qualifiedTaxresident                    employedoperatinghealthloss.    insurance deduction, one-half or self employment tax, 
domiciledOrdinance, inMCLA a Renaissance141.601 Zone;et  seq. an individualThe  City withof  Flint incomeOrdinance from rentalwillreal           and penalty for early withdrawal of savings. 
estate prevail located in  any  disagreement in  a  Renaissance between Zone; these and instructions an  individual and proprietor the   or  a                                                         RESIDENTS
partner Ordinance.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. 
                                                                                                                                         Page 4 of 7
                                                                                                                                      Page 2 of 7

                         2017 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS2020 FLINT FORM F-1040 INSTRUCTIONS FOR RESIDENTS, NONRESIDENTS AND PART-YEAR RESIDENTS

Complete2020 FLINTtheINCOMEWages andTAXExcludibleRETURNWagesFORMScheduleCHANGEStoTherereport all wages                                           COMPLETINGResidents reportingYOURcapital gainsRETURNor losses                                               must attach a copy of federal 
andare noexcludiblesignificantwages.changesTheintotalthewages2020 incomefrom linetax22forms.of this schedule should                              NAME,ScheduleADDRESS,D.                      SOCIAL SECURITY NUMBER 
equal WHO MUSTthe  wages FILE Areported RETURNon  Form  F-1040,  page  1,  line  1,  column  A,                                                  •ExcludedAlways writecapitalyourgainssocialmustsecuritybe explainednumber(s)by completingon the return.and attaching Yourthe 
andtheIf you hadwagesFlintreportedtaxable incomeon yourgreaterfederalthantax return,the totalFormof your1040,personalForm 1040A                   Exclusionssocial securityand Adjustmentsnumber musttoagreeCapitalwithGainsthe SSNor (Losses)on the Form(s)schedule.W-2 Line 8 
orandFormdependency1040EZ.exemptions, you must file a tax return — even if you                                                                    –attachedOther Gainsto yourorreturn.(Losses)
Adid residentnot  file isa taxedfederal on tax ALLreturn.  earnings,See includingExemptions salary,Schedule bonus, separation,for  more          •OtherEntergainsyourornamelossesand,areif ataxablejoint return,to theyourextentspouse’sthat theyname.are taxable on the 
andinformationincentiveonpayments,your allowabletips, commissions exemptions.    and Youother are requiredcompensation to file afor              •federalIf the taxpayer1040. Otheror spousegains andis deceased:losses realizedattachwhilea copya residentof federalareFormtaxable 
servicestax returnrendered—and pay taxno mattereven ifwhereyour employerearned.          Example:did not withholdTaxpayerFlintlives in            regardless1310  or  of of wherethe  death the  propertycertificate; is located, mark  (X) except the  box the under portion the of socialthe 
the tax Cityfrom ofyour Flint butpaycheck.works in  LansingYou  will andbe receivesrequired ato paycheckmake  estimatedfrom the                   gainsecurityor loss numberson propertyindicatingpurchasedthe taxpayerprior toand/orthe inceptionspouseofis deceased;the  Flint
home office in New York City: 100% of this compensation is taxable. income  tax  payments  if  you  work  for  an  employer  not  withholding     Income Tax Ordinance. if Form 1310 is attached, mark (X) box indicating the form is attached;
IfFlintyourtaxemployerfrom yourdid201 not0wages.withhold Flint tax from your paycheck, you are still                                              Deferred write “deceased”other gainsin thefromsignatureinstallmentareasaleson pageand2;like-kindand enterexchangesthe dateare 
required to file and pay tax on those wages at the resident tax rate.                                                           You will          taxableof deathininthetheyearboxrecognizedon the rightonsidetheoffederalthe signatureincome taxline.return. Deferred 
alsoESTIMATEDbe requiredTAXtoPAYMENTSmake estimated tax payments if you employer does                                                            •gainsEntermust your        currentbe  supported  residenceby(domicile)attaching addressa  copy onofthefederalpresentFormhome6252 
notWhenwithholdyour totalFlintincometax fortaxyouisingreater2018.2019.2020. than the amount of tax withheld                                       and/or Form 8824.
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
Reportquarterlyonestimatedline 1, columntax payments.B, the totalFileexcludedForm F-1040ESwages. All(availablenontaxableonwagesthe                ResidentsBox numberreportingon addressotherlinegains2.andIf usinglosses mustan in careattachof addressa copy ofthatfederalis
must be documented on the Wages and Excludible Wages Schedule website) by April 30 of the tax year and pay at least one-fourth (¼) of and         Form 4797. not  your  legal  residence  (domicile),  you  must  report  your  residence
listedthe  estimated by employertax. onThe theremaining Excluded Wagesestimated and Taxtax  is Withhelddue  in Schedulethree  equalon             Flow (domicile)through addressincomein theor lossAddressfrom Schedulean S corporationon pagereported2.                                                          on federal 
page payments2.  A onresident’s June 30 andwages Septemberare  generally 30 of thenot taxexcludible. year and JanuaryAn  example 31           of RESIDENCYForm 4797 ofSTATUSa resident is taxable.                                    Attach copies of federal Schedule K-
excludibleof  the  following (nontaxable)year. residentAdjust  the wagesremaining is militaryquarterly pay. payments  if  your                   Indicate1 (Formyour1120S).residency status by marking (X) the proper box.
Lineincome2 –increasesInterest    or decreases during the year.                                                                                  Resident Use the Exclusions– a  person andwhose Adjustmentsdomicile to Other(principle Gainsresidence) or (Losses)was schedulein  the 
InterestFailure tois taxablemake requiredthe sameestimatedas on thetaxfederalpaymentsreturn exceptor underpaymentfor interest on                 Cityto computeof Flint allexclusionsyear. Fileandas aadjustmentsresident if youto otherweregainsa residentand lossesthe entirereported 
U.S. Bonds, Treasury Bills and notes which may be excluded. of estimated tax will result in assessment of penalty and interest.                  year. on your federal income tax return. 
ReportIf you havethe amountmade estimatedof taxabletaxinterestpaymentsincomeandfromdo notfederalowe1040,more taxon linefor          2,           Nonresident Line 9 – IRA Distributions– a  person  whose  domicile  (principle  residence)  was 
columnthe year,A.you still must file a tax return.                                                                                               outside InIncolumncolumnthe AACity enterenterof thetheFlint IRAIRAall distributionsdistributionsyear.  File reportedreportedas  a  nonresident ononfederalfederalFormFormif  you 10401040were oror a 
Report  on  line  2,  column  B,  interest  from  U.S.  Bonds  and  Treasury  Bills                                                              nonresidentFormPremature1040A.IRAthePrematureentiredistributionsyear.IRA(Formdistributions1099-R,(Formbox 7,1099-R,distributionbox 7,codedistribution1) and 
andDUEnotes;DATEdocumentAND EXTENSIONSthis excluded interest on the Excludible Interest                                                           codeIRA distributions1) and IRA distributionsmade to a decedent’smade to abeneficiarydecedent’sotherbeneficiarythan theotherdecedent’sthan 
Income Returns schedule. are  due  on S  corporation or  before  April flow 30, through 2010 .interest If a due dateincomefallsisontaxable       Part-Year thespousedecedent’s(FormResident 1099-R,spouse–(Formboxa  person 7,1099-R,distributionwho box changed code7,  distribution 4)their are taxabledomicile code .(primary4)  are 
unlessa weekendfromora federalholiday,governmentthe due dateobligation.becomes the next business day.                                            residence)taxable.      during the year from one inside Flint to one outside Flint or 
Line 3 – Dividends 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  2019,  use  form  F- Exclude  in  column  B,  IRA  distributions  qualifying  as  retirement  benefits: 
Dividends period not toare exceedtaxable. six months.Report  on To applyline  3, forcolumn an extension,A,  the filetotal Formamount F-       of 1040TCIRA  distributions to calculatereceived the tax andafter attachage it59½to theor describedF-1040.                                      by Section 72(t) 
dividend 4868, Applicationincome forfrom Automaticthe  federalExtensionreturn.ofReportTimeonto Filelinean3, columnIndividualB,                   Married (2)(A)(iv) with of  the Different IRC  and Residency all  other Status.excludible If IRA you distributions. were  married Thein 
excludible Income Taxdividends Return. Applyingfrom  U.S. for aBonds, federalTreasury extensionBillsdoesandnotnotes,satisfyandthe                2018Exclusions and  had and a Adjustments different  residency to  IRA status Distributionsfrom  that scheduleof  youris used to 
documentrequirementonforthefilingExcludiblea Flint extension.Dividend IncomeApplicationschedule. for anSextensioncorporationmustflow             spouse, documentfile excludedseparate IRAreturns distributions.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.
through an extensiondividend with paymentincome isistaxable not a substituteunless fromfor makinga federalestimatedgovernmenttax                 FILINGThe conversionSTATUSof a traditional IRA to a ROTH IRA is taxable to a resident 
obligation.payments. An extension does not extend the time for paying the tax                                                                    Indicate  filing  status  by  marking  (X)  the  proper  box.  If  married  filing (Form  1099-R,  box  7,  Distribution  Code, G) unless the individual making 
Linedue.4 – Taxable Refunds, Credits or Offsets                                                                                                  separately,the conversionenterisspouse’s59½ years Socialold Securityor  older numberat  the intime theof spouse’sthe  conversionSSN 
NOT TAXABLE. Exclude all. No explanation needed.                                                                                                  distribution.
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.
Lineassumed 5 – Alimonythat  the Receivedextension  is  automatically  granted  unless  otherwise                                                INCOMEEnterLine 10on–EXEMPTlineTaxable10, columnFROMPensionA,CITYpensionDistributionsTAXand annuities reported on federal Form 
Alimonynotified. receivedInterest isandtaxable.penalty Reportis  charged on lineon 5, columnstaxes  paid A  and late C, even the    if  an       Flint1040. EnterdoesonExcluded linenot10,taxcolumnthepension followingA,and pensiontypesretirement andof income: annuitiesbenefits reportedare  reported on federalon Formline  10, 
amountextension of alimonyof  time receivedto  file  is asgranted. reportedPenalty on the federalmay  be return.waived  by  the                  1 column1040 Social or Bsecurity, Formand explained 1040A.pensions Excludedon theand Exclusions pensionannuities andand (including retirementAdjustmentsdisabilitybenefitsto Pensionare 
LineIncome6 –TaxBusinessAdministratorIncomeif the tax paid by the original due date is not                                                        Distributionsreportedpensions),on lineschedule.Individual10, columnRetirementB and explainedAccount (IRA)on thedistributionsExclusionsreceivedand 
Allunderstatedself-employmentby moreincomethan 5%isoftaxabletax orregardlessthe taxpayerof whereis abletheto showbusinessthat is                  Adjustmentsafter reachingto Pensionage 59½.Distributions schedule. 
located.the failureReportto payononlinetime6,wascolumnsdue toA andreasonableC, the totalcause.business income from                               2.PensionProceeds andof retirementinsurance benefitswhere fromthe thetaxpayer followingpaid arepolicy not taxable:premiums.
the federal return.                  Attach a complete copy of federal Schedule  C.                                                               1. Pension  plans  that  define  eligibility  for  retirement  and  set  contribution
FederalAMENDEDrulesRETURNSconcerning passive losses are applicable to losses deducted                                                                (Payments and benefitfrom amountsa  health in advance;and  accident  policy  paid  by  an  employer
on a Flint return. File amended returns using the F-1040. Clearly mark                               AMENDED at the                               2. Qualified retirement plans for the self-employed;are taxed the same as under the Internal Revenue Code).
Line 7 – Capital Gain or (Loss) top of the return. If a change on your federal return affects Flint taxable                                      3. Welfare  relief,  unemployment  compensation  and  supplementalBenefits  from  any  of  the  previous plans received on account of
Theincome,Uniformyou mustCity Incomefile an amendedTax Ordinancereturnfollowswithin 90thedaysInternalof theRevenuechangeCode                         unemploymentdisability or asbenefits.a surviving spouse if the decedent qualified for  the
regardingand  pay  the capitaltax gains.due. AllAn capital adjustment gainsmust realizedbe while made afor residenttax  paid are    or           4. Interest exclusionfrom at theobligations time of death;of  the  United  States,  the  states  or
taxablerefundsregardlessreceived fromof where the originalthe property return. Writeis located,in thewithtax paidthe followingor refunds          3. Distributionssubordinate unitsfromofa 401(k)governmentor  403(b)of theplanstatesattributableand gainstooremployerlosses on
exceptions:received  to  the  left  of  the  box  on  page  2,  Payments  and  Credits                                                               the sales of obligations of the United States.contributions or attributable to employee contributions to the extent they
1 schedule, Capital gainsline  4; onInclude sales ofthe obligationstax  paid ofand the  United subtract States refunds andfrom  the              5. Military result inpay matchingof  members contributionsof  the byarmed the employer;forces  of  the  United  States,
originalsubordinatereturn whenunitstotalingof government.amended return payments and credits. All                                                 4. BenefitsincludingpaidReserveto anandindividualNationalfromGuarda retirementpay.                                                annuity policy that has
2 schedulesThe portionsupportingof the capitalthe  changesgain or lossshouldonaccompanyproperty purchasedthe filing.priorEveryto the             6. Michigan been annuitizedLottery andprizes paidwon overon theor lifebefore of the individual.December  30,  1988.
changeinceptionmustofbetheexplained.Flint incomeMailtaxamendedordinancereturnsthatto:is attributedFlint Incometo theTaxtime                       Pension(Michiganandlotteryretirementprizesbenefitswon afterfromDecemberthe following30,are1988 taxable:are taxable.)
Dept,beforePO Boxinception1800,ordinance.Flint, MI  48501-1800.                                                                                  7.1.Sub-chapterPremature pensionS corporationplan distributionsdistributions.(those received prior to qualifying
3 CHARGESCapital lossFORcarryoversLATE PAYMENTSthat originated prior to the taxpayer becoming a                                                  8. City,for retirement);state and federal refunds.
All taxesresidentremainingof Flint areunpaidnot deductible.after the due date are subject interest at the                                        ITEMS2. Amounts NOT DEDUCTIBLEreceived from deferredON THEcompensationFLINT RETURNplans that let the
Capitalrate  of losses1%  above are allowedthe  adjusted to the sameprime extentrate theyon  an areannual allowedbasis underand the           to Flint employeedoes      notset  allow the amountdeductions to befor put asideitems andsuch doas nottaxes, set retirementinterest,age
Internalpenalty atRevenuea rate ofCode1% perandmonth,limitednotto $3,000to exceedperayear.totalUnusedpenaltynetof 25%capital                     medical or  requirementsexpenses,  charitable for years ofcontributions, service. Thesecasualty plans include,and  theft but arelosses,not
lossesof the tax.mayThebe carriedminimumoverchargeto futurefor interesttax years.andThepenaltycapitalis $2.00.loss carryover                     etc.limitedIn addition,to, plansthe followingunder IRCfederalSectionsadjustments401(k), 457areandnot403(b):deductible on 
                                                                                                                                                     
for DISCLAIMERFlint  may  be  different  than  the  carryover  for  federal  income  tax                                                         the  Flint Amounts return: receivedstudent beforeloan  interest, the recipientArcher couldMSA retirededuction, under theself-plan
purposes.These      instructions  are  interpretations  of  the  Flint  Income  Tax                                                              employedprovisions, health insuranceincluding amountsdeduction,paid one-halfon separation,or self employmentwithdrawaltax,or
Ordinance,  MCLA  141.601  et  seq.  The  City  of  Flint  Ordinance  will                                                                       and penaltydiscontinuancefor early withdrawalof the plan;of savings. 
Deferred prevail  in capital any  disagreement gain  income between from installmentthese  instructions sales and like-kindand  the                    Amounts received as early retirement incentives, unless the incentives
exchangesOrdinance.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 1120S).                                                                                        taxable under the Internal Revenue Code.
                                                                                                                                                  Report taxable pension and retirement income on line 10, column C. 
                                                                                                                                        Page 5 of 7
                                                                                                                                    Page 2 of 7