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CITY OF FLINT
INCOME TAX DEPARTMENT
INSTRUCTIONS FOR FORM F-501, EMPLOYER’S MONTHLY DEPOSIT OF INCOME TAX WITHHELD,
AND FORM F-941, EMPLOYER’S QUARTERLY RETURN OF INCOME TAX WITHHELD
A. MONTHLY DEPOSITS AND QUARTERLY RETURNS
1. Monthly deposits of Flint income tax withheld are required for each month in which the amount withheld exceeds $100.00.
Monthly deposits are made using Form F-501. Remittance in full payable to the Flint City Treasurer is required. Monthly
deposits are due on the last day of the month following the month withheld. Example: The monthly deposit, Form F-501,
for May is due June 30.
2. Quarterly returns of Flint income tax withheld are filed using Form F-941. Remittance payable to Flint City Treasurer is
required. Quarterly returns and payments are due on the last day of the month following the end of the quarter. The
quarterly return, Form F-941, for the first quarter is due April 30.
3. Mail monthly deposits, Form F-501, and quarterly returns, Form F-941, to the City of Flint Income Tax Department,
Attn: Withholding Section, PO Box 529, Eaton Rapids, MI 48827-0529. Or pay online at: www.cityofflint.com
4. Withholdings of less than $100.00 per month can be deposited on a quarterly basis using Form F-941.
5. If there are no withholdings for the month, Form F-501 is not required to be filed.
B. INITIAL RETURNS
1. Registration via phone accepted at (810) 766-7015. Withholding forms and an employer’s registration packet will be
mailed immediately. Blank forms are available on our website, www.CityofFlint.com
2. If you cannot wait for forms to timely file your first return, include a letter with your withholding tax payment providing
the following information: Name of Business Owner(s), Type of Ownership, Federal Employer Identification Number
(FEIN), d.b.a., address, mailing address and period covered.
3. If you have applied for, but not yet received, an FEIN, write “FEIN Pending” in place of the FEIN. A temporary number
will be assigned. Notify the Income Tax Department as soon as you receive your FEIN.
4. If a business is sold or transferred at any point during a reporting period, both the old and new employer must file returns
for the period. Neither employer should report tax withheld by the other, both employers should use their own FEIN
numbers. Also see instructions for Final Returns.
C. FINAL RETURNS – NOTICE OF CHANGE OR DISCONTINUANCE
1. If no wages are to be paid in the future, complete and file a Notice of Change or Discontinuance.
2. If the business has been sold or transferred, provide the name of the new owner(s), the date transferred and their FEIN.
Also, provide the name, address and telephone number of the person who will have custody of the books and records of the
discontinued business.
3. When discontinuing a business, the Employer’s Annual Reconciliation of Income Tax Withheld, Form FW-3, and a W-2
form for each employee must be filed. These forms are due by the end of the month following the end of the quarter of
discontinuance.
D. ALL EMPLOYERS
1. Pre-printed forms should be used in filing returns. If you do not have forms for filing, contact the Income Tax Department
at (810) 766-7015 so forms can be mailed to you prior to the due date.
2. Verify the name, address and FEIN on the monthly deposit and quarterly return forms (F-501 and F-941). If an error is
noted, the necessary corrections should be made on the form, and a Notice of Change or Discontinuance should be completed
and filed.
3. Form F-941 provides a space for adjustments to correct mistakes made on prior returns from the current calendar year.
When an adjustment is reported it must be accompanied by a statement explaining the adjustment. DO NOT TAKE
CREDIT FOR A PRIOR YEAR’S OVERPAYMENT! You must file a claim for refund of any prior year’s overpayment.
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